WIP calculation/-revaluation: lock released to early

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Symptom
The WIP calculation cancels with a dump “DBIF_RSQL_SQL_ERROR”.
Other terms
DBIF_RSQL_SQL_ERROR, “SQL error in the database when accessing a table”,
“The database system detected a deadlock and avoided it by rolling back your transaction”,
KKAO, KKAX, SAPKKA07, CO_ML_WIP_CALC
Reason and Prerequisites
Program error if the WIP calculation is carried out in parallel mode and the WIP revaluation is active.
The locks are [...]