вот ещё описание, смысл примерно тот же, но более развернуто описаны примеры:
Цитата:
Specifies how setup/parameter data can be reused from one customer to another. The following values are possible:
Not specified – For most tables.
Default Data – Use for customer-independent data such as ZIP/Postal Codes, units, and time intervals.
Base Data – Use for customer-dependent data such as calendars, groups, and parameters.
Default+Base data – Use for data where the local perception varies. For example, Chart of Accounts is not customer-dependent in Germany, but is most other places in the world.