Do not use cost element &1 for &2

What causes this issue?

Cost element &V1& in controlling area &V3& is a primary cost element
(with cost element type &V4&). These cost elements cannot be posted in
&V2&.

System Response

The system issues an error message and will not allow you to continue with this transaction until the error is resolved.

How to fix this error?

Select a different cost element or account, or correct the cost element
type.

Error message extract from SAP system. Copyright SAP SE.