Inventory Asset Value

 If you want to make costing enabled attribute at organization level, then set this attribute to organization level. Now you can disable Inventory Asset flag
 
Explanation on this Functionality
The two item attribute controls, Costing Enabled and Inventory Asset Value determine whether you
share costs. If you plan to share costs across standard costing organizations, set the control level for these attributes to the item level. The organization that holds the costs is then called cost master organization.
 
If the Costing of an item is set at the master organization level and the quantity on hand is NOT zero (0), then you cannot change the inventory asset flag. This is true even if the inventory asset flag is set at the child organization level. To change this flag for an item the quantities must be brought to zero across all organizations. The logic of costing is that, if the item is "On-Hand" in any of the child organization, and the costing of that item is controlled at master level then you cannot change the asset flag.You will need to remove quantity on-hand in the organizations.
this is the justification given in metalink for cost flag

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20:05:49 but i think...we cann't change this attribute at org level
because here cost is driven by master org

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