Hello Deloitte,
The steps are clear from my point of view:
If you have already posted transaction data to the profit center X and you want to change the assignment of the segment, please use the following steps:
Step 1: Repost the transaction data manually to another profit center Y;
Step 2: Delete the transaction data on profit center X with either T-code: 0KE1 (on controlling area level) or the report RPCA_DEL_BUKRS delivered with SAP Note 1174360 (on company code level) to delete the transaction data;
Step 3: Manually transfer the transaction data back to profit center X from profit center Y.
So if you cannot use 0KE1, you can use report RPCA_DEL_BUKRS.
Best regards,
Jason