SAP Note 17996 - KP06ff: Planning records are no longer displayed

Symptom:

In the manual primary cost planning, the system does not display previously planned records, although you can see the records in Reporting.
When you attempt to post the records, the transaction terminates:
RAISE_EXCEPTION 'INSERT_ERROR_BY_COKP'

Cause and prerequisites

Preconditions:
Database inconsistency: the COKA records belonging to the affected
COKP records are missing
Cause:
The cause of the error is unclear. A possible cause is archiving of planned data. For this, see Note 61352.

Solution
You can create the missing database records later using correction report RKPLNC05. Obtain the newest version of this report to update any version already in your system.
You can download it from SAPSERV3 and run it for the controlling area / fiscal year in question.
The report is stored in directory general/R3server/abap/note.0017996 under the file names K018944.P9C and R018944.P9C.
This report generates the missing COKA records from the COKP records.
You can add the text 'Adjust unit of measure' to the input field UPMEINH. This controls whether or not the unit of measure should be adjusted for available COKA records. This is only necessary for inconsistancies (that are reported by the report).

Additional key words

Key words
Planning processor, primary costs, PROGRAM_ERROR, detailed planning
Programs
RKCCAPLN, RKOPAPLN, RPSPF100, RKABCPLN, RKKTRPLN, SAPLKAPP, SAPLKPP0, SAPLKPP2
Transactions
As of Release 3.0/3.1:
KP06, KPC6, KPF6, CP06, CJR2, KPA6, CJ42
Release 2.2:
KP12, KP52, KP62