Answer / senthilraj selvaraj

Yes..We can create a table without referring to data
elements. But Data elements describe the technical
attributes of the SAP field like data type,short text,
field label, Parameter ID, Search help etc. Everything will
get assigned automatically when we refer the data element
to SAP field.

Answer / yogendra pandey

NO.

Answer / nitish sharma

YES. eg:- ITAB LIKE SPFLI. here we are referencing to a data object(SPFLI) not data element.

Answer / guest

Yes

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