In SAP Business One, the "ABP1" table is the detail table for asset budget items. Specific information on the individual items of an asset budget is stored in this table. The stored data typically includes details such as the budget amount, the corresponding time periods and the assigned fixed assets. The "ABP1" table is an essential part of fixed asset budget planning and management in SAP Business One, as it provides a detailed breakdown of the planned and allocated funds for Fixed assets offers.