Solution : https://service.sap.com/sap/support/notes/70718 (SAP Service marketplace login required)
Key words : 
type  proposal   optionalmodus            mccontrol-modus          space      xmode             mccontrol-modus          space, type  proposal   optionalmode             mccontrol-modus          space, - enter import parameter erkrs = 's001'            - choose 'execute', ftp> cd general/r3server/abap/note, directory         general/r3server/abap/note, writing reverse line items leads, newly created reverse line item, program rkecadl1 reverses line items, 'import/export paramters interface', newly added line items
Related Notes : 
       
| 199959 | Information: change assignmt for operating concern | 
| 197261 | Transaction KE2B with error message CO073 | 
| 140457 | Info:Correcting data inconsstncs in incoming orders | 
| 130930 | Inc.sals ord.active but no lne itm,corr.prog.trmnts | 
| 75334 | INFO:Downloading CO-PA correctn package fm SAPSERV | 
| 74486 | INFO: Overview of consulting notes for CO-PA | 
| 69370 | INFO: Clearing data inconsistencies in CO-PA |