An Internal table is a temporary table that contains the records of an Advanced Business Application

Programming Program, while the program is being executed.

An internal table exists only during run time of a SAP program.
Internal table are used to process large volumes of data by using the ABAP language.
We must declare an internal table in an ABAP program when you need to retrieve data from database
tables. Internal table can act as data type and data object.
A data type is the abstract description of data object an internal table is accessed by using the concept
of work area, a work area is a temporary memory space that helps you in reading and modifying the
data of an internal table line by line.

A plant may be delivering plant and production plant and storage plant.
In Sales and Distribution, since plant is assigned with sales organization and distribution channel, it is called
delivering plant.
The place where where the materials are stored inside the plant is called as storage location. Many storage
locations can be located in one plant.
SAP Sales and Distribution(SD) handles the process of Order to Delivery, main functions of SAP SD are

Inquiries & Quotes

Sales Orders
Sales Return
Consignment
Contract & Scheduling Agreements
Credit & Debit Memo requests
Rush Orders & Cash Sales
Back Orders

The top level of the organizational plan is the Client, followed by Company Code, which represents a unit with
its own accounting, balance, P&L, and possibly identity (subsidiary). The next level down is Plant, an
operational unit within a company (HQ, Assembly Plant, Call Center, etc.). The Purchasing Organization is the
legally responsibly group for external transactions. This group is further subdivided into Purchasing Groups

Hi,

You can create new storage location with OX09 t-code.

After enter this t-code, system ask you plant.

Enter plant code in which you want to create storage location. After enter plant you can create new
storage location under specific plant.

Regards,
Mahesh Wagh