Solution : https://service.sap.com/sap/support/notes/826357 (SAP Service marketplace login required)
Summary : 
      
Key words : 
components fi-gl general ledger accounting priority recommendations / additional info category consulting validity, kazi actual accrual    kazp plan accrual    rkp1 planning, activity-independent primary costs    rkp2 activity type planning, line items classic profit center accounting start situation, active flexible gl 997925   read partner profit center, -> business transactions -> document splitting -> define document splitting characteristics, customer component ec-pca profit center accounting, active flexible gl 756146   sap erp, profit center standard hierarchy release sap erp 2004, reading purchase order/sales order
Related Notes : 
       
| 1719120 | Elimination profit center in New GL as of EHP3 | 
| 1280060 | PCA in new G/L or classic PCA? | 
| 1241741 | Problems w/ 3KEH/FAGL3KEH, particularly in migration phase 1 | 
| 1157912 | KM 140 during order settlement | 
| 1138325 | 3KEH in phase 1 (migration) | 
| 1138208 | Profit center derivation in phase 1 (migration) | 
| 1133659 | Deriving default profit center in phase 1 (migration) | 
| 1087350 | NewGL: Reading partner profit center in reversal | 
| 1039346 | Q&A: RCIPE00/RPCIPE01 - distribution of liabilities | 
| 1018065 | NewGL: activating "segmentation" scenario | 
| 997925 | Read partner profit center in NewGL | 
| 966000 | mySAP new general ledger and Joint Venture Accounting | 
| 937872 | NewGL: internal revenues between profit centers | 
| 895923 | Active indicator of PCA in CO-PA derivation | 
| 853169 | ALLOCATION: Actual cycles can only be executed periodically | 
| 820121 | Document splitting for segment does not work | 
| 817587 | Online splitter: Check for obligatory characteristics | 
| 764841 | No profit center derivation for active flexible GL | 
| 756146 | SAP ERP new General Ledger: General information | 
| 741821 | Release limitations concerning SAP ERP 2004 | 
| 217338 | Number of profit centers | 
| 114814 | ALE FIDCCP01/02: Questions and problems in FI distribution |