COERT 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 "Special Data Transfer: Sales Order -> Accounting" 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_COERT TYPE COERT.
The COERT table consists of various fields, each holding specific information or linking keys about Special Data Transfer: Sales Order -> Accounting data available in SAP. These include AWREF (Reference Document Number), AWORG (Reference Organizational Units), AWPOS (Reference line item), KZVBR (Consumption Posting)... 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. .