In transaction CJ20N, you expect that the system should trigger message no. KO 115 "Balance of WBS element is not zero" when setting the closed (CLSD) status on a WBS element carrying costs.
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KO115, Settlement profile, OKO7, KD059, KD 059, deletion flag, system status, KO505, Balance of & is not zero, KO 505, K_OBJECT_DELETE , KBA , PS-ST , Structures , CO-PC-OBJ , Cost Object Controlling , How To
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