Answer Posted / mansoor ahmed

The Domain specifies the Technical attributes of the field
such as the data type, length and the value range.

A data element describes either an Elementary Type or a
Reference Type.

An Elementary Type is defined by the built-in data type,
length and possibly the number of decimal places. These type
attributes can either be defined directly in the data
element or copied from a domain .
A Reference Type defines the types of reference variables in
ABAP programs.

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