Account is balance sheet account: cost element category is defined

What causes this issue?

You want to create a primary cost element for a balance sheet account.
The <DS:DE.KATYP>cost element category</> for this purpose is <ZH>90</>
(statistical cost element for balance sheet account).
In CO, all values under cost element category 90 are updated
statistically.

System Response

You cannot change the cost element category for balance sheet accounts.

How to fix this error?

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

Procedure for System Administrators

Error message extract from SAP system. Copyright SAP SE.