Storage Types 
BRFplus provides a number of different storage types for objects to be stored. The storage category is selected on the basis of how the application objects are intended to be used. Objects can be assigned to System objects, Customizing objects and Master Data objects. Objects are assigned to storage types when the application is created.
Objects assigned to system objects should not be changed. The meta data for system objects are stored in client independent tables of delivery class S. This metadata can only be transported via a workbench transport. All system object database table names end with S. System objects cannot refer to customizing or master data objects. However, system objects can be referred by customizing and master data objects.
Customizing objects are objects which allow you to create or make changes in your system environment. The metadata for customizing objects is always stored in client dependent tables of delivery class C. Customizing objects can only refer to system objects.
Master data objects are client dependent objects, local by default and can not be transported. The metadata for master data object is stored in client dependent tables of delivery class A. Master data objects can refer to system and customizing objects.