facts (IS-U-BI)
Example: Contract Billing (IS-U-BI)
Concrete values (such as 100 kW) or keys (for prices, for example) that
are allocated to operands and are valid for a specific period.According to the level on which the facts are allocated, they can refer
to installation facts, rate category facts or rate facts.
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Source: https://help.sap.com/doc/saphelp_glossary/latest/en-US/35/26bdc1afab52b9e10000009b38f974/content.htm