Printing ABAP Report over LAN and WAN

For the LAN setup for local printer you can defined it as device LOCL

Device type: SAPWIN
Host printer: __DEFAULT
Host spool access method: F (Printing on front end computer)

This printer will works fine on your LAN.

For the WAN, assuming that you have 2 office connected over the internet and they work fine with the printer LOCL.

Now, you need to have a Print Server where you have installed many of the printer, some of them over WAN and they will work fine if you do this :-

The server must have SAPLPD installed.

Output device: LPFP
Device type: SAPWIN
Destination host: sapdev
Host printer: HP_HP1 (printer name on the Printer Server)
Host spool access method: S (Print on LPDHOST via SAP protocol)