Solution : https://service.sap.com/sap/support/notes/28022 (SAP Service marketplace login required)
Summary : 
      
Key words : 
supporting program list, additional memory required, customer-specific objects, customer system, sap objects, sap include, es244 reason, updated incrementally, report saprseub, mass generation
Related Notes : 
       
| 1527757 | Deleting multiple-use includes: Where-used list | 
| 1346740 | WDA: Where-used list for component configurations | 
| 920177 | Where-used list incorrect for includes | 
| 788218 | Add. info. on upgrading to SAP ERP Central Component 5.0 SR1 | 
| 785307 | SAP Query: Where-used list and generated reports | 
| 775047 | Add. info. on upgrading to SAP Web AS 6.40 SR1 | 
| 759407 | EU_INIT job is started repeatedly/you want to stop this job | 
| 737696 | Add. info on upgrade to SAP R/3 Enterprise 4.70 Ext. 2 SR1 | 
| 735560 | Errors in where-used list for type groups and includes | 
| 688720 | Where-used list for transactions in area menus | 
| 684406 | Additional information on upgrading to SAP SCM 4.1 | 
| 663522 | Where-used list: Space required, DBIF_RSQL_SQL_ERROR | 
| 661640 | Add. info. on upgrading to SAP Web AS 6.40 | 
| 587896 | Add. info on upgrade to SAP R/3 Enterprise Core 4.70 SR1 | 
| 501868 | Forward navigation does not work | 
| 401717 | Additional info on upgrading to SAP Web AS 6.10 (Basis) | 
| 401389 | Where-used list in the Workbench as of Release 6.10 | 
| 79084 | Syslog: Error when writing the lock handler file | 
| 18023 | Jobs EU_INIT, EU_REORG, EU_PUT |