SAP INLINE DECLARATIONS

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Inline Declarations
An inline declaration is performed using a declaration operator in a declaration expression and is made in a declaration position. The result of the declaration is used in the current operand position, is visible statically from the current position, and is valid in the current context.
Inline Declaration of Variables
Inline Declaration of Field Symbols

Notes
Inline declarations are intended to make programs leaner and easier to understand. The following rules must also be observed:
The rule that dictates no global variables and field symbols means that inline declarations should only be used in processing blocks that support local data.
Inline declarations are an exception to the rule that local declarations should only be made at the start of a procedure. For this reason, they should only be used in easily manageable procedures, to make them easier to understand.