SAP ABAP Data Element SITEM (Subitem) is used by

• Table (2)
• View (2)

#	Object Type	Object Name	Object Description	Package	Structure Package	Software Component
1	View	V_T873 - SITEM	Hidden Reserves / Fair Value Adjustments	FKUC	APPL	SAP_FIN
2	View	V_T874 - SITEM	Elimination of hidden reserves	FKUC	APPL	SAP_FIN