The client is an independent unit in the SAP ERP with its own master records and sets of tables. Data entered at this level is valid for all company codes (defined in the next section) and organizational units in the client. In other words, all the company codes in the client will have access to data created at this level. For that reason, the client is said to be the highest level in a SAP system hierarchy. The benefit of the client is that data is entered only once, thus eliminating duplication, reducing redundancies, and saving resources like storage space. As all company codes in the client can have access to the same data created at this level, the need to create individual data for each company code is eliminated.
Each client has its own unique log-on key, which must be entered by the user in order to access the client and perform business processes.
In a client, you can define one or more company codes. Likewise, one or more business areas can be assigned to one or multiple company codes
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