Generic term for: A component within a technical system, on which a maintenance task is to be performed (= functional location). An individual, physical object that is to be maintained as an autonomous unit (= equipment), also Technical objects are maintained in the R/3 System in separate master records. If you want to represent part of a technical system as a technical object, it means you can: Manage individual data, Perform breakdown, prepared or planned maintenance tasks, Keep a record of the maintenance tasks that have been performed, Collect and evaluate technical data over long periods of time, Track the costs of maintenance tasks, and Track which piece of equipment was installed when at which functional location. Example: A functional location can be a pumping station in a clarification plant, at which a pump is installed as a piece of equipment.

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分隔线上面是 SAP 标准文档中提供的说明
分隔线下面是我的翻译
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一般术语，指在一个需要执行维护任务的技术系统中的组件（例如功能区域）。一个独立的物理对象会被当作一个自治单元（例如设备）被维护，同时，在 R/3 系统中技术对象会被维护在独立的主记录中。如果想要把技术系统的一部分表示成一个技术对象，就意味着可以：管理独立的数据、执行细目分类、准备或计划维护任务、保持一个已经被执行的维护任务的记录、收集并评估很久以前的技术数据、跟踪维护任务成本、跟踪某个功能区域中安装的设备。例如：一个功能区域可以是净化工厂的泵站，一个水泵就做为设备的一部分安装。