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Thou shalt use ABAP OO whenever possible

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All new developments should be implemented using ABAP Objects unless still impossible (RFC, IN UPDATE TASK, screens, etc). Existing developments, when rewritten, should also be converted to OO, if it proves to be realistic. Official ABAP Programming Guidelines (page 32) rule 3.1: Use ABAP Objects whenever possible for new and further developments. Classical processing blocks may be newly created in exceptional cases only.