When an internal table is created, the settings criteria for the value of occurs?

The objective of setting the value of an occurs for an internal table is a question of optimization. The following facts should be taken into account when making such decision.
1) The complete data area of a program is 64000 bytes.
2) The initial size declared is kept in roll area (quicker access to program)
3) Data entered that exceeds the initial size stores in the roll file (Slower access to program)
You should also analyze the expected volume and access rates before making the decision.