Here is an example of manipulating lists (the output of a report) in several different ways. It includes saving the list in various formats (HTML, DAT (tab delimited, good for sending to spreadsheet/database programs), ASCII, or RTF (good for sending to word processors).

*-----------------------------------------------------------------------
* Demonstrate various things that can be done with lists
* The first example shows how to have a list go to memory instead of the
* screen or a spool, and how to write out that list.
*
* The second set of examples shows how to save the screen list in
* various formats
*-----------------------------------------------------------------------
REPORT ZKBTST31.
DATA: MTAB_REPORT_LIST LIKE ABAPLIST OCCURS 0 WITH HEADER LINE.
DATA: MTAB_REPORT_HTML LIKE W3HTML OCCURS 0 WITH HEADER LINE.
DATA: BEGIN OF MTAB_REPORT_ASCII OCCURS 0,
        LINE(255) TYPE C,
      END OF MTAB_REPORT_ASCII.
START-OF-SELECTION.
*-- Submit a report.  This one is the chart of accounts
  SUBMIT RFSKPL00
    EXPORTING LIST TO MEMORY           " Save list in memory
    AND RETURN.    " Return control to this program
END-OF-SELECTION.
*-- Get the list from memory
  CALL FUNCTION 'LIST_FROM_MEMORY'
       TABLES
            LISTOBJECT = MTAB_REPORT_LIST
       EXCEPTIONS
            NOT_FOUND  = 1
            OTHERS     = 2.
*-- Write the list out
*-- This is a trivial example.  A better use would be when the
*-- requirement is to have one report print out several different
*-- reports on the same list level.
  


CALL FUNCTION 'WRITE_LIST'
       TABLES
            LISTOBJECT = MTAB_REPORT_LIST
       EXCEPTIONS
            EMPTY_LIST = 1
            OTHERS     = 2.
************************************************************************
* The examples below this line do not require that the report be       *
* submitted to memory when run.  All that they require is that the     *
* report has been written to the screen.           *
************************************************************************
*-- Take the current list that has been written to screen, and format
*-- as an HTML file.
  CALL FUNCTION 'WWW_LIST_TO_HTML'
       TABLES
            HTML   = MTAB_REPORT_HTML
       EXCEPTIONS
            OTHERS = 1.
*-- Save the list.  Same as using System->List->Save->Local File or
*-- entering %pc in the OKCODE box.  This function does not need the
*-- include <%_LIST> in a program.
*-- Method can be:
*--   NOCO - No conversion
*--   RTF  - Rich Text Format
*--   DAT  - Tab delimited Format
*-- When no method is given, a selection screen is presented for the
*-- user to choose the method.
  CALL FUNCTION 'LIST_DOWNLOAD'
     EXPORTING
          METHOD     = 'NOCO'
       EXCEPTIONS
            OTHERS     = 1.

Program Texts
R        List functions