Use of Buyer Without Active HR
A personnel master record is needed to use the buyer. If the human resources (HR) application is not active you can transport the HR table which you need to create, change or display the buyer from client 000 to the target client in this step.
Note
To transport the HR table from client 000 to the target client, two transport orders must be available. If necessary you can create these in this transaction.
The report used writes the Customizing and system tables in separate transport orders.
Requirements
The role of the target client must be defined
as a 
Customizing client.
Further Notes
When first installing, you can use this report without a problem.
When upgrading, you could have a problem if the tables in the transport order have the delivery classes C and G that can be generically transported.
To avoid a probable loss of data or an unplanned change to your data, be sure to discuss this with your implementation partner in advance of upgrade.