Switch Responsibility Causes FRM-92101

Oracle Payables - Version 12.0.4 to 12.1.2
STEPS
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The issue can be reproduced at will with the following steps:
1.In AP responsibility, enter an invoice and complete it.
2.Switch to FA responsibility
3.FRM-92101 error message shows up.
CAUSE
FRM-92101 ERROR WHEN EXITING OR SWITCHING RESPONSIBILITIES
Solution /Action Plan ===
To implement the solution, please execute the following steps:
1. Go into the responsibility: System Administrator
2. Navigate to Application : Flexfield : Key: Segments
3.Query the Flexfield Title as Item Categories and confirm all of structures have at least one segment
4. Retest the issue.
5. Migrate the solution as appropriate to other environments.