Area A Items
Area A
items have very little room to differentiate them with indentation since there
are only four columns in Area A, but I still like to distinguish between them
as much as possible; so I put DIVISION and SECTION headers in column 8 and
paragraph names, 01's, and FD's in column 10.
Area B Items
Area B
items, on the other hand, have plenty of room to distinquish them from one
another. While many programmers indent by four positions, I prefer the two
postion indentations scheme. With a two position scheme, it is usually not
necessary to continue a statement onto a new line. Below are indentation
guidelines for data description items and procedures.
