Solution : https://service.sap.com/sap/support/notes/81258 (SAP Service marketplace login required)
Key words : 
availability control displays incorrect values, additional key words sarp, /general/r3server/abap/note, menu option 'node -> create', 'e'receiver cost-object, 'ps91-020-12' node hierarchically directly, 'ps91' report treethe transport, 'e'sender object, 'hfrm' function group, error message 'hf003'
Related Notes : 
       
| 109241 | Hierarchy reports: Dynamic selections, BBS | 
| 89462 | Calling the report f. availability control directly | 
| 72237 | |
| 50154 | Expert mode for the report/report interface |