Starting in Release 4.0A, cost element categories 80, 81, and 82, which were used to post internal revenues, changes in stock, and goods exchanges with other profit centers, are no longer supported. You therefore need to delete the cost elements assigned to these cost element categories, and then create them again as profit and loss accounts in Financial Accounting using the same numbers. In doing so, define these accounts so that they can receive automatic postings.
If you cannot delete the cost elements (because they have received postings in CO), create the profit and loss accounts using different numbers. Then replace the old cost elements in Controlling with the new accounts in the assignments for account determination (see Account determination for internal goods movements).