Help with meaning of code

Hi Gurus,

Can someone help me by telling me what happens when the code for a UR is executed??

• fill the internal table "MONITOR", to make monitor entries

RESULT = COMM_STRUCTURE-/BIC/ZACC.

• result value of the routine

if COMM_STRUCTURE-recordmode eq 'X' OR

COMM_STRUCTURE-recordmode eq 'R'.

RESULT = -1 * COMM_STRUCTURE-/BIC/ZACC.

Thank you