Where-Used List for Characteristics and Characteristic Values

Cross-Application Components -> Classification System -> Environment -> Reporting -> Where-Used List for Characteristics/Characteristic Values

In the standard system, you can find out where characteristics are used in the following object types:

Classes
Class Hierarchies
Classification with Class Type
Configuration
Variant Tables
Planning tables
Variant functions (see also: Creating a Function)
Object Dependencies
Other uses, such as:
    Standard value calculation in task lists
    Process instructions and messages in process manufacturing

Reference: http://help.sap.com/saphelp_srm40/helpdata/FR/ec/62ab50416a11d1896d0000e8322d00/content.htm