CHECK_04 - Line length
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The number of lines shown in a short dump or the debugger is limited. Traditionally code length is kept to around 80 characters. In short dumps only 72(?) characters are shown, and when using the 2 column code comparison tool only a limited number of characters is shown.
Keeping this in mind, the offical SAP styleguide recommends a maximum line length of 120 characters.
https://help.sap.com/doc/abapdocu_751_index_htm/7.51/en-US/abenline_width_guidl.htm
http://stackoverflow.com/questions/903754/do-you-still-limit-line-length-in-code