Linguistically, it has the alphabetical usage in texts for b, a, or syllabically for ba, and also a replacement for "b", by "p". The a is replaceable in word formation by any of the 4 vowels: a, e, i, or u.
Epic of Gilgamesh usage
The ba sign usage in the Epic of Gilgamesh is as follows: ba-(282 times); BA-(7).[1]
References
^Parpola, 1971. The Standard Babylonian
Epic of Gilgamesh, Sign List, pp. 155-165, no. 062, p. 155, "ba".
line drawing, Obverse Amarna letter EA 15-(titled: "Assyria joins the International Scene"). A common
Amarna letter that uses cuneiform ba. (Third from last cuneiform sign, line 9.)