COBOL-IT Compiler Suite Reference Manual 4.2
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Free source format, or terminal format applies different rules for establishing the location of the Area A, the Indicator Area, Area B, and the Identification Area.
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The IDENTIFICATION Division describes the name and type of program.
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The Environment Division describes the program’s environment.
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The DATA DIVISION contains the descriptions of all of the data items that are used in the program. The separate SECTIONs of the Data Division separate the data descriptions, according to functionality.
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The Procedure Division contains the statements that the program executes, and describes data items that may be passed to the program from a CALLing program, or from the command-line.