Solution : https://service.sap.com/sap/support/notes/327081 (SAP Service marketplace login required)
Key words : 
<   insert      call function 'hfpm_rpsco_to_rpsco_lis_conv'           exporting                versn1       = p_versn1                versn2       = p_versn2                sub_project  = cn_subkz                no_hierarchy = flg_no_hierarchy           tables                i_rpsco_m    = t_rpsco_m                i_rsthie     = t_rsthie                i_psj_auth   = store_obj_co_obj, view -> set filter -> hide deleted objects, function module hfpm_rpsco_to_rpsco_lis_conv, simply prevent plan data, tables cospp, delete t_rpsco_m, adjust cost element reports, objects contained costs/payments, sarp ----- supportguide 20010207184721 -----reportwriter, master data maintenance
Related Notes : 
       
| 759630 | Cost element reports in project system: deleted orders | 
| 668514 | FAQ 2: Line item reports | 
| 544858 | Project planning board displays incorrect costs after DLFL | 
| 526206 | PSIS: Consulting notes on business information system | 
| 321317 | PS-IS: Object indicator on WBS elements incorrect | 
| 181889 | Resource-related billing: Error in results analysis | 
| 171193 | PS-IS: Incorrect costs for deleted orders/networks | 
| 96562 | Report Painter reports for projects |