The data in each client may be separate from that of the other clients. There are basically two types of data in an SAP R/3 system − Client-dependent and Client-independent data.
Client-dependent data is defined as data specific to an individual client. Examples of client-dependent data include number ranges, ABAP variants, and user masters as well as the data that is created or updated through SAP R/3 transactions.
Client-independent data can be defined as data contained across all clients in the system. Examples of client-independent data include data dictionary objects (tables, views), ABAP source code, screens, and menus.