The error occurs when the parent item being referenced is of a different item type (for example, Inventory, Description, and so on) than the item being imported. The parent item must be the same type (for example, Inventory, Non-Inventory, Description, and so on) as the items being imported.
There are two ways to resolve this error:
Option One
If the parent item being referenced has been set up with the incorrect item type, delete or inactivate the parent item, and then recreate it.
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Go to Lists > Accounting > Items (Administrator).
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Check the Show Inactive box.
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Choose an option:
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Inactivate the parent item by checking the Inactive box.
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Delete the item by editing the item and selecting More Actions > Delete.
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Go to Lists > Accounting > Items (Administrator)> New.
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Create the correct item type.
Option Two
If the parent item being referenced has been set up correctly, select the appropriate record type in the Import Assistant.