Solution : https://service.sap.com/sap/support/notes/76065 (SAP Service marketplace login required)
Key words : 
/usr/support/ftp/home/ftp/general/r3server/abap/note, settlement rule' iw574 'status management, additional key words iw31, iw573 'status management, current status prohibits, add exception no_settlement_allowed, function module lck02u04, manual advance correction, source code corrections, 0076065see note 13719
Related Notes : 
       
| 105592 | No warning/error for locked cost center | 
| 96487 | Maintaining settlement rule - dialog box w/o texts | 
| 89887 | Dump NO_SETTLEMENT_ALLOWED in preventv maint. plan | 
| 83980 | Exception: no_settlement_allowed | 
| 65531 | PM order: Performance optimization in IW32, IW38 |