Solution : https://service.sap.com/sap/support/notes/446233 (SAP Service marketplace login required)
Key words : 
support package sapkh46c25 note 445549, support package sapkh46c27 note 449306, support package sapkh46c27 note 452459, billing due list entry, delivery-related crm billing, delivery-related crm billing -, support package sapkh46c27 2, support packages note 437605, support package sapkh46c24, billing due list
Related Notes : 
       
| 556413 | R/3 adjustments for link of intercompany billing CRM | 
| 506982 | |
| 480852 | |
| 452459 | |
| 449306 | |
| 445549 | Locking problem during CRM order update after billing | 
| 442332 | SAPKU30006: Support Package 6 for EBP 3.0/CRM 3.0 | 
| 437605 |