Solution : https://service.sap.com/sap/support/notes/359557 (SAP Service marketplace login required)
Key words : 
additional key words standard revenue recognition, system accesses database table vbkd, service-related revenue recognition, respective revenue recognition type, blank key field, long runtimes occur, affects transactions vl02, attached advance correction, delivery document item, goods issue due
Related Notes : 
       
| 395117 | Performance problem while processing SD documents | 
| 340092 | Optimization data record processing before/after DB access | 
| 337299 | Better DB access fr control, revenue and reference table | 
| 317545 | Improved reading control lines during posting line creation | 
| 315463 | Improved reading of conditions (performance) | 
| 151046 | Performance problem when posting goods issue | 
| 118743 | Collective note performance in SD |