Answer: Yes. When we create new plant, we generally copy from reference plant. It is recommended also.  It may be SAP standard 1000 or any existing Plant which was implemented earlier.

During this activity, system will copy all the storage locations of reference plant and we can see those under IMG Activity-SPRO-Enterprise Structure-Material Management-Maintain Storage Location (Transaction Code -OX09). We can remove storage locations which are not required and also we can change the description etc. as per the business requirement. 

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Ganesh

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