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ABAP Keyword Documentation → ABAP Glossary →User
1. Defined by a user name and a user master record in user maintenance ( transaction code SU01) for the AS ABAP.
2. User (person or other system) logged onto the AS ABAP
Once a user has logged onto the AS ABAP and been authenticated, he or she can access the functions and objects of the AS ABAP during the user session and in accordance with his or her authorizations.