The column "Assigned to" specifies the characteristic to which an attribute is assigned. 

For example, IO_MATNM is an attribute of IO_MAT.

The Material Description will be treated as IO_MAT's text.

IO_SREG and IO_SOFF are created as independent characteristics, instead of IO_SREP's attributes. 

BW provides characteristics for units of measure and time. We do not need to create them.

From Administrator Workbench, we can verify that the characteristics have been created by clicking InfoArea – demo, and then clicking InfoObject Catalog – demo: characteristics.