GO TO that has been considered harmful since 1968, is only hard on the end developer, but not on a software language engineer. Its implementation in a compiler is almost trivial and relies on two components: one collecting all possible targets and one fetching a target from that collection and generating an unconditional jump/branch there. ALTER is a complication because it forces the software language engineer to move all this machinery from compile time to runtime.ASSIGN statement which can be at least partially optimised because the set of possible values is known apriori for each GO TO, BabyCobol follows COBOL and does not restrict alterations in any way.