ABGR is a standard SAP Structure so does not store data like a database table does. It can be used to define the fields of other actual tables or to process "Interface to FIMA accrual/deferral" Information within sap ABAP programs. This is done by declaring abap internal tables, work areas or database tables based on this Structure. These can then be used to store and process the required data appropriately. i.e. DATA: wa_ABGR TYPE ABGR.
The ABGR table consists of various fields, each holding specific information or linking keys about Interface to FIMA accrual/deferral data available in SAP. These include SREFBEW (Reference flow type), SBEWARTA (Flow Type), SBEWZITI (Flow category), SBERFIMA (Calculation category for cash flow calculator)... See below for full list along with technical details, documentation, text table, check tables, foreign key relationships, conversion routines, relevant tcodes and example ABAP select code etc. .