Explanation
SAP S/4HANA stores low-level code in the following objects:
Bill of material (BOM), which is a structured list of components that make up a product or assembly.
Planning file, which is an internal table that contains information about materials that need to be planned by MRP. References: SAP S/4HANA Sourcing and Procurement | SAP Learning, Course S4525, Unit 1, Lesson 1.