BUS0USER 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 "CBP: Entered by/changed by data" 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_BUS0USER TYPE BUS0USER.
The BUS0USER table consists of various fields, each holding specific information or linking keys about CBP: Entered by/changed by data data available in SAP. These include ERFDATE (Date on which the object was created), ERFTIME (Time at which the object was created), AENUSER (Last user to change object), AENDATE (Date when object was last changed)... 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. .