SAP ABAP LANGUAGE INCLUDES documentation, setup help and example usage

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Source Code Modules
Source code modularization is the segmentation of a program's source code into individual units. Modularization operates independently of the segmentation of an ABAP program into processing blocks.
Source code modules are implemented as either include programs or as macros . Include programs are used to structure large programs, whereas macros are used to recycle individual parts of programs.