Generate COGS Recognition Events -- Error in CST_RevenueCogsMatch_PVT . Match_RevenueCOGS ( 50 )

Issue -- While Running "Generate COGS Recognition Events" , Program error outwith below error.

program_exception EXCEPTION IN Create_CogsRecognitionEvents
PROGRAM_EXCEPTION IN Match_RevenueCOGS at (50):
Failed to insert COGS Recognition Events into MMT due to a failed validation during bulk insertion.
Invalid item
Inventory item ID is invalid or does not have the flags enabled correctly to be processed by material processor
Error in CST_RevenueCogsMatch_PVT . Match_RevenueCOGS ( 50 )


Reason and solution.-- Few items are not defined as inventory items. ( In Our case Initially we defined item as Inventory item and created Sales Order and later user disabled the inventory flag. Due to this while running COGS Program we are getting below error ) . To find out the item details, Use below Query and enable  INVENTORY_ITEM_FLAG as 'Y" and then run "Generate COGS Recognition Events" Program.

SELECT organization_id,
MSI.SEGMENT1 ITEM_NUMBER,
MSI.DESCRIPTION,
MSI.INVENTORY_ITEM_FLAG
FROM apps.MTL_SYSTEM_ITEMS MSI
WHERE MSI.INVENTORY_ITEM_FLAG = 'N'
AND MSI.INVENTORY_ITEM_ID IN (SELECT CRTT.INVENTORY_ITEM_ID FROM apps.CST_REVENUE_COGS_MATCH_LINES CRTT
WHERE CRTT.INVENTORY_ITEM_ID = MSI.INVENTORY_ITEM_ID
AND CRTT.ORGANIZATION_ID = MSI.ORGANIZATION_ID
AND EXISTS (SELECT 1 FROM apps.cst_revenue_recognition_lines crrl
   WHERE crrl.revenue_om_line_id=crtt.revenue_om_line_id
    AND potentially_unmatched_flag IS NOT null)) ORDER BY MSI.SEGMENT1;

For more details, Please refer Metalink Note - 971355.1