Solution : https://service.sap.com/sap/support/notes/1462262 (SAP Service marketplace login required)
Key words :
calling api bapi_po_create1, prerequisites program error, solution program correction, program termination, deletion indicator, accounting data, terms bus2012, poitem-delete_ind, poitemx-delete_ind, lo_item reason
Related Notes :
1486853 | ME22N: Update termination when creating deleted item |
1466731 | ME21N/ME22N-Dump when account assignment category is deleted |