SAP ABAP Program LK40CF38 (CREATE_COEPR_ITEM) is using

• Data Element (1)
• Table/Structure Field (62)
• Function Module (7)
• Message Class (1)
• Message Number (1)
• Table (5)

#	Object Type	Object Name	Object Description	Note
1	Table	COBK	CO Object: Document Header
2	Table	COBL	Coding Block
3	Table	COEP	CO Object: Line Items (by Period)
4	Table	COIOB	Conversion of Object Number and Object Data
5	Table	TKA01	Controlling Areas