Handle concept in LIPSPO

Dear All,

Today i come across with one strange scenario.

In table LIPSPO, we have field HANDLE_ITEM (Worldwide unique key for LIPS-VBELN & LIPS_POSNR) and field HANDLE_OBJ (Worldwide unique key for LIKP-VBELN).

In LIPS table, we have field HANDLE. We are fetching our inbound delivery based on HANDLE_ITEM from table LIPSPO.

The relation is -

LIPSPO-HANDLE_ITEM = LIPS-HANDLE.

The content of field handle is 2Ow3HKxklvRX0011nj3ODG.

Could anyone please tell me what is the concept behind handle field and why we have to maintain this fields?

Thanks in advance for your kind help.

Regards,

Tarun