A table can be either client-specific (applying only to a single client) or client-independent (applying to all clients in the R/3 System).
Client-independent tables contain data of general relevance, for example, R/3 system control data, language indicators, and transaction codes.
Data which only applies to one client is stored in client-specific tables. Examples of client-specific tables are tables containing application data, tables containing information about the structure of a company, and, with a limited number of exceptions (for example, language indicators), tables containing basic commercial data.
A table attribute in the Data Dictionary indicates whether a table is client-specific or client-independent (see also "Creating a Table Structure" in the ABAP/4 Dictionary guide). In client-specific tables, the client is always entered in the first key position.