Solution : https://service.sap.com/sap/support/notes/60682 (SAP Service marketplace login required)
Key words : 
additional key words rfsepa01, account line items, line items, program error, solution corrected, prerequisites
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| 130135 | MQ519 in RFEWUC1F(master rec.chge G/L account; OI) | 
| 86067 | SAPF190: Differences INDIZES - BALANCES | 
| 31875 | G/L account line item management |