Any ideas on what this is ?
Where is this? Garage? Basement? Any more photo’s?
It isn’t a beam, it is a concrete column or pilaster. Pictures from further back could help, also what is above the column?
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It doesn’t look like concrete. It looks like individual pieces, A wood-rapped steal column? Only the OP can tell us what it is made of. Not enough info.
Besides ‘Abandoned’? We could speculate, but ‘Abandoned’ sums it up I would say.
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Hitching post for a 100-year-old horse 
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Sorry semantics, it’s a concrete pillaster
Front or side Rap-Around Porch I take it?
Appears to me to be an old post missing top and bottom rails with infill spindles.
The home has likely not gone though several much needed update transitions.
Report as an passageway obstruction and move on. Safety hazard.
Refer to a GC for removal.
Just my 2 cents.