I have come across a typical situation and requirement to identify new records(G/L Account master data) 
. The actual business requirement was everyday we use to bring full load G/L master data into analysis system . After update mapping department will download all data from G/L Account P table and going cross check with any mapping done for each G/L account.
Here mapping department( due to business ethics I am not able to discuss what is mapping), needs to download and executing some manual steps and SQL statements they will come back with list G/L's which are not mapped.
Everyday they need to download huge amount data and compare this job will consume lot time hence they asked me what are the possibilities of identifying only new G/L records.
After doing some research I thought of create generic data source on SID table of G/L Account infoobject. 
Everybody knows that in SID table SID value get generate only when new values come and update, taking this option created a generic datasource on SID table with delta numeric pointer on SID field.
Here are the few screenshots which I attached for reference and clear understanding of delta on SID field.
Created Generic Datasource on SID table of G/L Account infoobject.
Delta capability selected as numeric pointer on SID field since SID value get created when new G/L Account created , we can extract only new G/L Accounts.
Note: From 7.4 on-wards not required any generic delta because we have option to see records 0RECORDMODE values as we see in DSO.
In SPA BW on HANA 7.4 on wards we have 0RECODMODE included by default if you check below option.
Thanks for reading this Blog. I do welcome for any suggestions.
Regards,
Nanda