TYPE - This statement is used to define variable in SAP.
Example :
DATA : LV_VAL TYPE CHAR10.


TYPES - this statement is used to define structure in SAP.
Example :
TYPES: BEGIN OF TY_MARA,
         MATNR TYPE MATNR,
         ERSDA TYPE ERSDA,
         ERNAM TYPE ERNAM,
       END OF TY_MARA.

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