Definicja data element

An ABAP Dictionary object that describes the data type and semantic meaning of a table field or structure field.

Data elements define keywords, headers and domains. You can address them in ABAP programs with the TYPE statement. This allows you to define elementary types that have the type attributes of a particular data element. These type attributes include one of the recognized ABAP Dictionary data types, the field length and, where appropriate, the number of decimal places.

Fields with the same purpose should have the same underlying data element.