SAP ABAP Data Element SPAKO (Reference division for conditions) is used by

• Class (1)
• Function Module (1)
• Table (5)
• UENO (2)
• View (3)

#	Object Type	Object Name	Object Description	Package	Structure Package	Software Component
1	Table	SI_TVKOS - SPAKO	Organizational Unit: Divisions per Sales Organization	VZ	APPL	SAP_APPL
2	Table	SI_TVTA - SPAKO	Organizational Unit: Sales Area(s)	VZ	APPL	SAP_APPL
3	Table	TVKOS - SPAKO	Organizational Unit: Divisions per Sales Organization	VZCORE	APPL_TOOLS	SAP_APPL
4	Table	TVTA - SPAKO	Organizational Unit: Sales Area(s)	VZCORE	APPL_TOOLS	SAP_APPL
5	Table	TXI_TVTA - SPAKO	Organizational Unit: Sales Area(s)	FA_ILM	APPL	SAP_APPL