When you say “doesn’t accept” - do you mean that you’ve already tried upgrading and failed? If not, you should be fine proceeding with the upgrade.
Some of the firmware upgrades can take time to appear in the WebUI due to not being uploaded to the FOTA (Firmware over the air) server yet, if you wish to upgrade as soon as possible, you may download the files manually from here: https://wiki.teltonika-networks.com/view/TRB140_Firmware_Downloads
And simply choose Upgrade from: File under System → Firmware → Upgrade firmware.
Forgot to answer these questions as well - your device will not break if you perform a firmware upgrade, if it’s not supported by the device, it will simply not allow you to upgrade, worst case scenario, you can opt for a bootloader reset: Bootloader menu - Teltonika Networks Wiki to restore your device.
A downgrade is always possible, but do note that your configurations will be lost in the process (passwords, configurations, etc.).
Ah, then the FOTA thing I’ve mentioned previously applies to your situation - it should even out on all of your devices eventually, worst case - opt for manual updates and you’re good to go.