Solution : https://service.sap.com/sap/support/notes/689900 (SAP Service marketplace login required)
Key words : 
user context calculation, user context reason, user context tables, inactive ace users, attached correction instructions, user context, inactive users, correction instructions, authorization mode, 0 support package 04
Related Notes : 
       
| 696262 | CRM 4.0 SP Stack 1/2004 (SAPKU40004): Release & Info. Note |