Hi,
The internal Handling unit is used by the system to interact with the database and the user has no role to play with it. The external handling unit no is used by the user for carrying out various activities. There is a one to one relation between external and internal handling unit no which can be seen in Tables VEKP and VEPO.
For any transactions/reports we need to use the external handling unit no except where we need to write ABAP code to interact with the database.
Regards,
Vijay Kumar
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