The ++INCLUDE and -INC mechanisms provide an IBM-mainframe compatible means whereby a COBOL program source file or portion of source code can be included in a file to be compiled.
The -INC Statement
The -INC statement is used to include all of the data records of one source file in another source file at compilation time.
The ++INCLUDE Statement
The ++INCLUDE statement is used to include all of the data records of one source file in another source file at compilation time.