Use Section keywords to code Working-Storage data structures.
IO INPUT-FILE ASSIGN TO UT-S-INPUT IO OUTPUT-FILE ASSIGN TO UT-S-OUTPUT SPNM C01 IS TOP-OF-PAGE FD INPUT-FILE LABEL RECORDS ARE STANDARD BLOCK CONTAINS 0 RECORDS 01 INPUT-REC PIC X(80). DS01 INPUT-REC FD OUTPUT-FILE LABEL RECORDS ARE STANDARD BLOCK CONTAINS 0 RECORDS REC OUTPUT-REC X80 01 OUTPUT-REC-R REDEFINES OUTPUT-REC. ... COPY OUTREC. WS REC WS-INPUT-REC WS-IN-PART-NO N8 WS-IN-DESC X50 WS-IN-BASE-PRICE N6V2 01 WS-OUT-REC DS05 WSOUTREC