Account Determination error while goods receipt

I am trying to receive a Purchase order thru MIGO transaction. I got an error message saying "Account Determination for entry IPGL FR1 0040 not possible".

This error message came only when i had "FRB1" condition type in Purchase Order Conditions. Without FRB1 condition type in conditions i am able to receive the Purchase Order thru MIGO.

IPGL is the chart of accounts in our company.

What is FR1 in the error message ?

What is 0040 ?

What is the connection between condition type FRB1 and Account determination?

What do i need to do to fix the issue?

I greatly appreciate any help from you guys.