COMT_ATTRIBUTE_VALUES 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 "Single Value for an Attribute" 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_COMT_ATTRIBUTE_VALUES TYPE COMT_ATTRIBUTE_VALUES.
The COMT_ATTRIBUTE_VALUES table consists of various fields, each holding specific information or linking keys about Single Value for an Attribute data available in SAP. These include ATTR_VAL_TEXT (Description of Single Value)... 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. .