Objects that can be Documented 
In the R/3 System, objects which can be documented are either interface components, such as data elements and messages, or components of the ABAP/4 Development Workbench, such as function modules and corrections. Documents with explanatory text can be created for these objects.
Using the maintenance transaction, however, it is also possible to create documents that do not refer to any object in the system. Examples of this type of documentation are Release Notes, general texts (which can be included as text modules in other documents) or chapters of online books. Documents of this type represent independent objects in the system.