SAP ABAP Data Element REFCOUNT (Reference) is used by

• Class (1)
• Table (4)

#	Object Type	Object Name	Object Description	Package	Structure Package	Software Component
1	Table	N2MV_REF_CONTROLLER_KEY - REFCOUNT	Reference and Key Controller Class	NMED_DOC_DISTR	IS-HMED	IS-H
2	Table	N2MV_REF_MODEL_KEY - REFCOUNT	Reference and Key Model Class	NMED_DOC_DISTR	IS-HMED	IS-H
3	Table	THEXC - REFCOUNT	Exception Goto destinations for F1 Help customer entries	SHLP	BASIS	SAP_BASIS
4	Table	THEXS - REFCOUNT	Exception Goto destinations for F1 Help	SHLP	BASIS	SAP_BASIS