Solution : https://service.sap.com/sap/support/notes/61875 (SAP Service marketplace login required)
Key words : 
line items additional key words crk cik cpk cek sak, removing completely reversed allocation documents, plan data co_cctr_id  cost centers, means greatly reduced object sizes, actual data co_cctr_ep  cost centers, remaining line items separately, line item archiving run, cost center line items, cost center accounting menu, symptom memory storage problems
Related Notes : 
       
| 67372 | Archiving CO_CCTR_EP: memory problems | 
| 20527 | Runtime error TSV_TNEW_PAGE_ALLOC_FAILED |