Not sure what the following error means and how to correct it. I can open the Ifc file in Solibri Viewer without issue.

C:\tools\IfcConvert-0.4.0-rc2-win64>IfcConvert.exe ABC.ifc ABC.dae
Scanning file...
Done scanning file
Creating geometry...
Done creating geometry

Log:
[Error] Failed to convert:
#1179630=IfcExtrudedAreaSolid(#1020183,#1161618,#3,2951.41766197325)