A plant is the place of production, or branch of a company, or simply a collection of several locations of material stocks in close physical proximity. A plant is represented by a client-unique 4-digit alpha-numeric. Plant is used in Material Management (MM), Production Planning (PP), Sales and Distribution (SD), and Plant Maintenance (PM) module. A plant is assigned to one company code. One company code can have more than one plant. One Business Area is assigned to plant. Several plants can have same business area.