IPBKD 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 "Assign planned independent reqmts / customer reqmts" 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_IPBKD TYPE IPBKD.
The IPBKD table consists of various fields, each holding specific information or linking keys about Assign planned independent reqmts / customer reqmts data available in SAP. These include VRELM (Consumption element), VRELD (Consumption element data), KDPOS (Item Number in Sales Order), RSPOS (Item Number of Reservation/Dependent Requirement)... 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. .