A Client is the top-most organizational structure, which has its own set of master records. A Client is denoted by a 3-character alphanumeric code in SAP, and is a mandatory element. The settings made at the Client level, data maintained, etc., are available across all the Company Codes. A Client should have at least one Company Code defined.
SAP comes delivered with Clients 001 and 002, which contain all the default settings. Usually, copying from the default Clients creates additional and new Clients.
Typically, in SAP, you will have different ‘types’ of Clients; namely:
1. Development Client
2. Test Client
3. Production Client