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Using the VALUE operator, you would be able to get the ITAB content assigned to the variable which is ITAB typed. Lets explore it in more details.

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Similar to the NEW operator to instantiate the object, you can use the NEW as well with internal table processing to append rows within it.

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Article

With ABAP release 740, you can use the NEW operator to instantiate the object. Read more to learn about NEW Operator.

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