Solution : https://service.sap.com/sap/support/notes/111029 (SAP Service marketplace login required)
Key words :
additional key words transport, missing cost objects, dependent cost object, master data hierarchy, user-defined characteristics, master data, master tables, find errors, -pa customizing, transaction ke3i
Related Notes :
128862 | INFO: Transport Customizing CO-PA in 4.0A/B |