LOOP AT I-BSEG ASSIGING <LFS-BSEG>.
AT NEW GJAHR.
READ TABLE I-BKPF WITH KEY BUKRS = <LFS-BSEG>-BUKRS
BELNR = <LFS-BSEG>-BELNR
GJAHR = <LFS-BSEG>-GJAHR
BINARY SRARCH
TRANSPORTING NO FIELDS.
CHECK SY-SUBRC = 0.
ENDAT.
IF <LFS-BSEG>-WRBTR GT 0.
L-WRBTR = 100.
ENDIF.
L-NUM = L_NUM + 1.
ENDLOOP.
