Solution : https://service.sap.com/sap/support/notes/74486 (SAP Service marketplace login required)
Key words : 
-pa               83702   acct assignmt logic sales order proc, materials valuated separately               144337  info rounding differences, operating concern environment               69829   delete operating concern, order recpt               140457  correcting data inconsstncs, data inconsistencies               69370   clearing data inconsistencies, external data transfer               19410   characteristic validation, -pa customizing transport               128862  transport customizing, -pa               69384   account-based profitability analysis               199467, exchange rate differences               87704   cost-, profitability segments               199959  change assignmt
Related Notes : 
       
| 1493646 | Additional information for integration of CRM FM to COPA | 
| 562043 | Transfer actual costs to Profitability Analysis | 
| 544241 | INFO:Customizing Monitor new fnc 'Report Overview'. | 
| 429517 | INFO: Currency translation Billing document -> CO-PA | 
| 428563 | Material cost estimate valuatn: Translaton for posting date | 
| 400237 | CO-PA INFORMATION: Line item in company code currency | 
| 199959 | Information: change assignmt for operating concern | 
| 199467 | Info: New act assignment table as of Release 4.5 | 
| 185826 | Information: Enhancement COPA0005 | 
| 172740 | Info.:Techn.docum.charct.derivtn as of Release 4.0 | 
| 148609 | Char.deriv.:deriv.rule vals miss.aft.upgrade&trnsp. | 
| 144337 | INFO rounding differences: valuation with costing | 
| 144015 | CC-INFO: client copy and CO-PA/EC-EIS | 
| 142628 | Behaviour of user exit in periodic valuation | 
| 140457 | Info:Correcting data inconsstncs in incoming orders | 
| 136216 | Fast rollup for summarization levels for costing-based CO-PA | 
| 134889 | CO-PA Info on derv.of char:Why not all flds avail.? | 
| 134430 | Information: Euro conversion and CO-PA | 
| 131664 | INFO: Transport of operating concern structures 4.0 | 
| 128862 | INFO: Transport Customizing CO-PA in 4.0A/B | 
| 127334 | Missing archiving of profitability segments | 
| 126937 | INFO: Correction of billing data inconsistency | 
| 124598 | Info: CO-PA planning: frequently asked questions | 
| 113050 | Segment table repair after realignments | 
| 111309 | INFO: Transfer of quantities into CO-PA | 
| 111232 | INFO: Valuation for materials valuated separately | 
| 106314 | Delete operating concern in Release 3.1 | 
| 94458 | CO-PA Realignments: documentation | 
| 93652 | Info: Variant configuration in CO-PA | 
| 93051 | Restructuring the segment level from line items | 
| 83702 | INFO: Acct assignmt logic sales order proc. - REM | 
| 83204 | Usage strategy for summarization levels | 
| 77476 | Information: top-down planning | 
| 76493 | Changing texts of characteristics or value fields | 
| 75334 | INFO:Downloading CO-PA correctn package fm SAPSERV | 
| 72110 | KE11: Long processing times / timeout | 
| 70718 | INFO:Correctn of data inconsistency for order recpt | 
| 69829 | Delete operating concern in Release 3.0 | 
| 69384 | Information: Account-based Profitability Analysis | 
| 69370 | INFO: Clearing data inconsistencies in CO-PA | 
| 67839 | Generating parts of an operating concern environment | 
| 67240 | Info: valuation with material cost estimate | 
| 67191 | Info: Useful tips on the CO Planning Processor | 
| 65999 | Information: Supported ALE scenarios in CO-PA | 
| 64768 | FI/CO-PA: Problems with exchange rate differences | 
| 62690 | Info: product hierarchy in CO-PA | 
| 62536 | Info: Conditions in Profitability Analysis | 
| 52849 | INFO: Transfer of conditions with +/- signs | 
| 52636 | INFO: CO-PA Customizing transport | 
| 44658 | Error with batch input for KE21 | 
| 40994 | INFO:Transprt Profitability Analysis (CO-PA) to 3.0 | 
| 40408 | Info: Valuation for record types "B" and "C" | 
| 40336 | Info: maintaining foreign keys for characteristics | 
| 39635 | Info: finding the profitability segment using a substitution | 
| 37114 | Incorrect setup/reversal of provisions | 
| 36557 | Info SD/CO-PA: Transferring partner roles to CO-PA | 
| 35288 | Profitability Analysis: Technical Documentation | 
| 33968 | SD/CO-PA: Characteristics from sales doc tables | 
| 33178 | INFO: +/- sign logic in CO-PA (SD/FI interface) | 
| 32719 | INFO: Customer hierarchy in CO-PA | 
| 21773 | Performance in Reporting (Summarization data) | 
| 21207 | Deleting a charctrstc/value field from an op.concern | 
| 20254 | INFO: Values from SD not transferred to CO-PA | 
| 19410 | INFO: Char.validity check f.external data transfer | 
| 19015 | Termination during external data transfer | 
| 13377 | INFO: Naming conflicts in charactrst. & value flds |