SAP Note 13731 - Reversal after archiving not possible

Symptom:

Error message: Message ID 'GA' stating that the reversal
cannot be reversed due to missing CO documents.
Description: Example: A CO allocation transaction is to be repeated.
The system requests the reversal. The error occurs if
the reversal is carried out:
Reversing is not possible because of missing documents.
Transactions: KSW5 / Perform Periodic Transfers
KSV5 / Perform Actual Distribution
KSU5 / Actual Assessment
KSVB / Perform Planned Distribution
KSUB / Perform Planned Assessment
Program: SAPMKGA2

Cause and prerequisites

Inconsistency between CO documents (Header: Table COBK) and
allocation document numbers (table T811D).
Requirements: The error occurs if allocation documents were
deleted (for example, using archiving objects for cost centers or
by means of other programs) and the respective T811D entries were
not deleted.

Solution
Import or maintain a correction program (K11K102786) which
eliminates the unnecessary T811D entries:
********************************************************************
The correction program makes possible only the repetition of the
coresponding documents. A previous reversal no longer takes place. That
means that the totals records contain double values. If you do not
want this to be the case, contact SAP.
*********************************************************************
*---------------------------------------------------------------------*
REPORT RKCORR05.

PARAMETERS: KOKRS LIKE CSKS-KOKRS,
TESTLAUF LIKE KREO-TESTLAUF DEFAULT 'X'.

TABLES: COBK, T811D.
DATA: CYCLE(5) TYPE C VALUE '&&&&%',
COUNTER LIKE SY-TABIX.
REPLACE '&&&&' WITH KOKRS INTO CYCLE.
SELECT * FROM T811D WHERE TAB = 'CCSS'
AND CYCLE LIKE CYCLE .

SELECT SINGLE * FROM COBK WHERE KOKRS = KOKRS
AND BELNR = T811D-DOCNR .
CHECK SY-SUBRC <> 0.
ADD 1 TO COUNTER.
CHECK TESTLAUF = SPACE.
DELETE T811D.

ENDSELECT.

WRITE: / TEXT-001 COLOR 6 INTENSIFIED, "Verwaltungseinträge ohne
COUNTER. "CO-Beleg:

IF TESTLAUF = 'X'.
WRITE: TEXT-003. "ermittelt
ELSE.
WRITE: TEXT-002. "gelöscht
ENDIF.

*---------------------------------------------------------------------*
Überschrift: Bereinigung Allocations-Beleg-Verwaltung
*---------------------------------------------------------------------*
Selection text : Name Text
KOKRS COntrolling area
TESTLAUF Test run
*---------------------------------------------------------------------*
Numbered texts: 001 Administration entries without CO documents:
002 deleted
003 determined
*---------------------------------------------------------------------*

Key word: Allocations