SAP ABAP Data Element RKE_TERKRS (Operating concern) is used by

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#	Object Type	Object Name	Object Description	Package	Structure Package	Software Component
1	View	H_TKEBB - ERKRS	Display Operating Concerns	KE	APPL	SAP_FIN
2	View	V_TKEBB_CH - ERKRS	Operating Concern - Generation Test	KE	APPL	SAP_FIN