Answer / ajay veeranki

Field catalogue is a table that contains all defined fields
with their respective attributes from all aspects.

Depending on its use, a field can be a characteristic, a
basic key figure, or a fixed field of the aspect's data
structure (such as client, value type, and fiscal year).
The field catalog contains field-specific information that
is not contained in the ABAP Dictionary, such as the
aggregation behavior.

SD uses field catalgoues at Pricing, Outputs , Account
Determinations

Answer / srinath07

Field Catalog: consists of List of allowed Field to create Condition Types. in pricing.

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