SAP ABAP Table T821S (Distribution keys) is used by

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#	Object Type	Object Name	Object Description	Package	Structure Package	Software Component
1	Class	CL_GM_BDGT_BAPI Method: CHECK_FM_ITEM	GM Budgeting Entry Doc BAPI	GMBO_E	EA-PS	EA-PS
2	Class	CL_GM_BDGT_LY_FYD_LIST Method: CHECK_AND_LOG	GM Budget Fiscal Year Distribution List	GMBUDGETING_E	EA-PS	EA-PS
3	Class	CL_GM_BDGT_LY_FYD_LIST Method: ON_DATA_CHANGED	GM Budget Fiscal Year Distribution List	GMBUDGETING_E	EA-PS	EA-PS