The application of a reported item for push-down method is wrong

What causes this issue?

The reported items for push-down accounting must be balance sheet
items. Item &V2& in cons chart &V1& is not a balance sheet item, and
therefore cannot be used in this context.

System Response

The system issues an error message and will not allow you to continue with this transaction until the error is resolved.

How to fix this error?

Make sure that the item sets in the Customizing table of reported items
for push-down accounting contain only balance sheet items.

Procedure for System Administrators

Error message extract from SAP system. Copyright SAP SE.