Data Elements
A data element (elementary type) describes the technical attributes and meaning of a table field or structure field. Fields with the same meaning refer to the same data element.
The format specifications for a data element (fixed data type in the ABAP Dictionary, field length and possibly the number of decimal places) are copied from the domain of the data element.
A data element also contains semantic field information. This information is valid for each table field or structure field referring to this data element. The semantic information includes the display of the field on the screen using key word text, column headers for list output of the table contents, and output editing using parameter IDs. This is also true for online field documentation, that is the text appearing in a field of an input template for the field help (F1 help) comes from the corresponding data element.

A name of a city appears in different contexts in the
All of these fields should have the same technical attributes (CHAR, 20). This is the case if they refer to the same domain (S_CITY). The fields have different meanings if they are assigned to different data elements.
The existing flight connections are managed, for example, in table SPFLI. The city of departure (field CITYFROM) and city of arrival (field CITYTO) are stored for each flight. Both fields refer to domain S_CITY, but they refer to different data elements (CITYFROM is assigned to data element S_FROM_CIT and CITYTO to data element S_TO_CITY).
See also:
Creating Data Elements Changing Data Elements Deleting Data Elements