Solution : https://service.sap.com/sap/support/notes/1477394 (SAP Service marketplace login required)
Summary :
When using ME21N or ME22N to create or modify a Purchase Order, errors may occur if an item with a non-blank Account Assignment Category is deleted soon after creation. This action triggers a program termination with a RAISE_EXCEPTION error linked to CL_HANDLE_API_MM's Method Get. The note identifies a coding error and advises implementing a corrective update suitable for the installed version.
Key words :
account assignment category, coding correction applicable, prerequisites program error, purchase order item, purchase order, program terminates, transaction me21n, directly delete, terms me21n, raise_exception
Related Notes :
1486853 | ME22N: Update termination when creating deleted item |
1466731 | ME21N/ME22N-Dump when account assignment category is deleted |