Unable to Delete Cost Element through KA04

Hi All,

One GL account created as cost element wrongly on 30-Sep-2011 and when Iu2019M trying to Deleting wrongly created Cost element from production system but system is encountering error u201CDeletion is not possible (dependent records exist in table COSP)u201D

But the surprising thing is when I checked in COSP table I see that there are entries from 2003. How can it is possible when cost element is created on 30-Sep-2011u2026? And also can you please let me know how COSP table will update in controlling area.

My client having only FI & CO module as well COPA.