Business area with SAP support in SAP OSS notes #

Dear all,
I would like to search OSS documentation which mention that SAP does not support business area anymore? anyone knows the exact OSS number for thatstatement ?
Because as far as I remember, SAP does not recommend business area. SAP advised customer to use PCA or new GL instead.
Thank you for your kind help.
Kind regards,

Check OSS Note 321190. Here is one section:
To meet the changing requirements, we will focus the further
functional developments in Financial Accounting on the profit
center entity. With General Ledger Accounting (new) in Release SAP
ERP 2004, you can create financial statements for profit centers.
See Note 756146 for more detailed information.
o The business area will be retained in the present form. The data
and functions will continue to be available. In the context of the
use of classic General Ledger Accounting, business area accounting
(Customizing OB65 for business area financial statements, SAPF181
and SAPF180) will continue to be supported to the known extent;
only a further development in the context of classic General Ledger
Accounting is not planned.
BG

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