Solution : https://service.sap.com/sap/support/notes/75334 (SAP Service marketplace login required)
Key words : 
ftp> cd general/r3server/abap/note, additional key words correction package, general/r3server/abap/note, rkecadl1  reversal / logical deletion, line itemsrkedele1  physical deletion, fi financial accountingrkerv003/4 follow-, sales ordersthe note describes, 0070718  ftp> binary  ftp> lcd, line itemsrkefi001   follow-, binary transfer mode
Related Notes : 
       
| 199959 | Information: change assignmt for operating concern | 
| 197261 | Transaction KE2B with error message CO073 | 
| 130930 | Inc.sals ord.active but no lne itm,corr.prog.trmnts | 
| 126937 | INFO: Correction of billing data inconsistency | 
| 74486 | INFO: Overview of consulting notes for CO-PA | 
| 70718 | INFO:Correctn of data inconsistency for order recpt | 
| 69370 | INFO: Clearing data inconsistencies in CO-PA |