Most Microsoft Dynamics GP upgrades run through quickly ad without issue but every so often one will encounter a problem. I had one of the upgrades which encountered a problem recently with a client we’d taken over the support from a previous partner.
We always recommend that a test upgrade be done on a standalone server before live to identify exactly this sort of issue. We restored all of the databases onto the new server, installed the client and started the upgrade through GP Utilities; it ran through without issue for a few minutes upgrading several companies before popping up an error window showing there was an issue with the Item Master table: