Solution : https://service.sap.com/sap/support/notes/164481 (SAP Service marketplace login required)
Key words : 
additional key words open item management, contact remote consulting quoting note 175960, reports rfsepa01/rfsepa02/rfsepa03, notcorrectly managed open item, line item managed documents, correctly managed open item, line item management, open item management, open item managed, open item basis
Related Notes : 
       
| 358905 | Difference between total of open items and balance | 
| 93697 | Euro changeover and archives |