COMS_COUNTER 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 "Counter Structure" 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_COMS_COUNTER TYPE COMS_COUNTER.
The COMS_COUNTER table consists of various fields, each holding specific information or linking keys about Counter Structure data available in SAP. These include UPPER (Visible Lines of a Step Loop), UNTIL (Visible Lines of a Step Loop)... 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. .