Code used to support discussion at https://github.com/SAP/styleguides/issues/115

ABAP performance Reference into Versus Assigning

CLASS ltc_main DEFINITION
      FOR TESTING
      DURATION SHORT
      RISK LEVEL HARMLESS.
  PRIVATE SECTION.
    CONSTANTS iterations TYPE i VALUE 50000.
    DATA: sflight_s TYPE STANDARD TABLE OF sflight.
    METHODS setup.
    METHODS reference_into FOR TESTING.
    METHODS assigning FOR TESTING.
ENDCLASS.
CLASS ltc_main IMPLEMENTATION.
  METHOD setup.
    SELECT * FROM sflight INTO TABLE @sflight_s.
  ENDMETHOD.
  METHOD assigning.
    DO iterations TIMES.
      LOOP AT sflight_s ASSIGNING FIELD-SYMBOL(<sflight>).
        IF <sflight>-carrid <> '**'.
          <sflight>-carrid = '**'.
        ENDIF.
      ENDLOOP.
    ENDDO.
  ENDMETHOD.
  METHOD reference_into.
    DO iterations TIMES.
      LOOP AT sflight_s REFERENCE INTO DATA(sflight).
        IF sflight->carrid <> '**'.
          sflight->carrid = '**'.
        ENDIF.
      ENDLOOP.
    ENDDO.
  ENDMETHOD.
ENDCLASS.