A maintenance plant is the organizational unit in which the technical objects to be maintained are

physically present. A maintenance plant can be directly assigned to the following objects:

A maintenance work center, which is a location where maintenance tasks are performed. A

maintenance work center can be a person, a group of persons, or a technical object, such as a

machine or a vehicle. A maintenance work center is defined by its capacity, availability, and cost

rates1

A storage location, which is a place where spare parts and materials are stored within a plant. A

storage location can be a warehouse, a bin, or a shelf. A storage location is defined by its address,

stock type, and valuation area2

The other options are incorrect because:

A maintenance planner group, which is a group of planners who are responsible for planning

maintenance activities in a maintenance planning plant. A maintenance planner group is not directly

assigned to a maintenance plant, but to a maintenance planning plant. A maintenance planning

plant is the organizational unit in which maintenance requirements are planned3

An organizational unit, which is a generic term for any unit of an organization that performs a specific

function or task. An organizational unit can be a company code, a plant, a sales organization, a

purchasing organization, etc. An organizational unit is not directly assigned to a maintenance plant,

but to a higher-level organizational unit, such as a company code or a controlling area.

Reference: 1: Maintenance Work Center | SAP Help Portal 2: Storage Location | SAP Help Portal 3:

Maintenance Planner Group | SAP Help Portal : Organizational Unit | SAP Help Portal