Though features of a SKU like Retail Price, Safety Stock, and other attributes can be edited, an Item’s SKU and Description value cannot be modified.  (Physical Inventory values associated with any stocked SKU must be preserved.) 

If you require a SKU change:
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 • First create a new SKU with the new SKU or Description
 • Discontinue the previous SKU as needed. 

Inventory can be ‘transferred’ to the new item via a shipment and self-supplied ASN, as needed.