Somehow Steve Endow missed that some temp tables in Dynamics GP are c-tree files because they are faster than SQL temp tables. Well, he’s caught up now and in case you missed that too, here is Steve’s coverage: A Dynamics GP Blast From The Past: Local Temp Tables
A Dynamics GP Blast From The Past: Local Temp Tables
Archived post from 2010. Dynamics GP and the links it points to have changed since; check current documentation before relying on version-specific steps.