Here the system automatically creates the work area.
The work area has the same data type as internal table.
This work area is called the HEADER line.
It is here that all the changes or any of the action on the contents of the table are done. As a result of this, records can be directly inserted into the table or accessed from the internal table directly.
Internal Tables without Header Line :
Here there is no work area associated with the table.
Work area is to be explicitly specified when we need to access such tables.
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