Make P/L to Balance Sheet Account

Hi All

I have a tricky situation in front of me. We need to change a P/L account to B/S account. But while changing it I m getting an error

Cannot change control of balance sheet (primary cost elements exist)

Message no. FH142

I can't delete cost element through KA04 since dependent record exists in table COEP. I tried Tcode OBA5 to change it to warning msg but got msg that msg no 142 is not allowed.

The only option left to me seems that to create a new BS account and transfer amounts and block old account but that won't be good as per audit point of view.

Can someone suggest some other option?

Regards

Pankaj