Error AFAB : account xxxx cannot directly posted to

Hello all.

can you help me please?

I have created several assets with transaction AS91 ( date capitalized 31-12-2008, for begin depreciation on January-2009).

I have used this transaction because this assets already have got depreciation of previous years ( they came the other company than has been fused with ours).

When I have run the transaction AFAB on January-2009, it shows the error: 'Account 21200000 in company code 45 cannot be directly posted to'.

The account '21200000' is the balance sheet accounts ( acquisition:acquis. and production cost (AO90)).

I have tried to modify this account in FS00 , the field 'Alternative account no' for to put it to white. but then the afab show other error

'the account 21200000 is not account asociated'