To answer this question, we need to understand the concept of control break processing when looping at an internal table.
Control break processing is a technique used to group and summarize data within a loop. It involves identifying changes in key fields and performing specific actions when these changes occur.
Let's go through each option to understand why it is correct or incorrect:
Option A) AT START OF - This option is incorrect because "AT START OF" is a component of control break processing. It is used to perform specific actions at the start of a new group or section.
Option B) AT FIRST - This option is correct because "AT FIRST" is not a component of control break processing. It is used to perform specific actions only for the first record in the loop.
Option C) AT LAST - This option is incorrect because "AT LAST" is a component of control break processing. It is used to perform specific actions at the end of a group or section.
Option D) AT NEW - This option is incorrect because "AT NEW" is a component of control break processing. It is used to perform specific actions when there is a change in the key fields.
The correct answer is Option B) AT FIRST. This option is not a component of control break processing.