COSS2 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 "CO Object: Cost Totals for Internal Postings" 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_COSS2 TYPE COSS2.
The COSS2 table consists of various fields, each holding specific information or linking keys about CO Object: Cost Totals for Internal Postings data available in SAP. These include MANDT (Client), LEDNR (Ledger for Controlling objects), OBJNR (Object number), GJAHR (Fiscal Year)... 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. .