Section names and paragraph names begin in area A and are followed by a period and a space. Level indicators FD, SD, CD and RD begin in area A and are followed in area B.
or area A
by the appropriate description. Level numbers 01 and 77 begin in area A and are followed in area B
or area A
by the data description. Level numbers 02 through 49, 66 and 88 begin in area B.
Level number 78 can begin in area A or area B.
No rules regarding area A and area B are enforced except in relation to comment-entries in the Identification Division.
The concept of area A and area B is removed when free format source code is used. See the next section in this chapter for additional information on free format source code.
More than one sentence is permitted in each source record.