Dear Community
Please see "Chart of Accounts Maintenance - Special Cases" - Special procedures for chart of accounts (COA) maintenance need to be followed during the upgrade phase or when you add a scope item or new country/region.
URL: https://help.sap.com/viewer/0fa84c9d9c634132b7c4abb9ffdd8f06/2002.500/en-US/6a53ee5d42ba4655a12a6e97...