Solution : https://service.sap.com/sap/support/notes/755170 (SAP Service marketplace login required)
Key words : 
ipm accrual engine component, results analysis type, incoming payment reason, license sales contract, attached program corrections, paid values, terms irpaid, revenue realization, error occurs, distribution rows
Related Notes : 
       
| 840510 | |
| 743291 | CRM 4.0 SP Stack 6/2004 (SAPKU40006): Release & Info. Note |