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The "where-used-list" is supposed to tell you where an object (structure, table, function module, you name it) is being used in SAP. But you may have noticed that most of the time the results are not really accurate for SAP standard objects:

This is indeed the intended behavior 😉 because this functionality is based on index tables that are delivered almost empty by SAP to avoid unnecessary data load in production systems. But you may want to start program SAPRSEUB to fill up those index tables completely in your development system... and the where-used-list will work fine for SAP standard objects too!

To get more information

Note 28022 - Customer system: Where-used list of SAP objects

Note 18023 - Jobs EU_INIT, EU_REORG, EU_PUT