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difference between with and without header line of internal table

Hi all,

can you explain

1) The difference between

whih header line and with out heater line of internal table.

ex:-

a) Data : itab like mara occurs 0 with header line.

b) Data: itab like mara occurs 0.

2)work area / field string and internal table

which one is prefarable for good performance any why ?

Please give the detailed explanation with example code.

Thanks in advance

Ravi

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