Problem with a cost element

dear all,
a cost element was created from a society x in ca y.
now this cost element creats some problem for society d and b in ca Y.
some regiastration are made on this cost element so I know that I can delete it until 31.12.2010.
what kind of solution can I have? we don't want tha the registrations made on this account are relevant for controlling.
this is a cost element of type 11.
If I create a cdc Dummy and I imput it every time that I made  registration on this account what kind of impact I will have in controlling?
i read that I have to block th account 206131 and create new in copy of it. What kind of impact I will Have?
please help me to solve this issue because we have the ragistration blocked at the moment.
thanks
V.

why you don't suggest me to use this program?
the entries on my cost element are made with tc VL01N..
until 31 of july this kind of registration creates a document FI and a document Profit center.
after the creation of the cost element this kind of registration creates a Fi document, profit center document and a CO document.
I don't want the creation of CO document.
Actually in COEP I have 24 input. I try to simulate the same case in test client.
I create the cost element, I do the same registration, and I have 3 type of document.
then I run the program RKACOR20.
at the end I have only 2 documents: FI and profit centre. (the same situation that I had in july)
then I run tc KA04 and I can delete the cost element.
you think that it is so dangerous to do in production system?
what kind of problem this program can creates to me?
thanks a lot
V.

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