Solution : https://service.sap.com/sap/support/notes/71313 (SAP Service marketplace login required)
Key words : 
additional key words rfsepa01, symptom report rfsepa01, prerequisites program error, subsequently create, line items, archived documents, documents remained, solution corrected
Related Notes : 
       
| 104819 | Long runtime with RFSEPA01 | 
| 86067 | SAPF190: Differences INDIZES - BALANCES | 
| 31875 | G/L account line item management |