Example: Creating Work Areas in the Program 
To define the work area for the text header, use a structure like THEAD:
DATA <name of textheader> LIKE THEAD.
To define the work area of the lines table, use an internal table with the line structure TLINE:
DATA <name of linetable> LIKE TLINE OCCURS <n> WITH HEADER LINE.

You can use the above short forms for declaring work areas only, if you use release 3.0 or higher. They have the same effects as
DATA BEGIN OF <name of textheader>.
INCLUDE STRUCTURE THEAD.
DATA END OF <name of textheader>.
or
DATA BEGIN OF <name of linetable> OCCURS <n>.
INCLUDE STRUCTURE TLINE.
DATA END OF <name of linetable>.