IDENTIFICATION DIVISION, this division is optional and can be skipped if there is no data to declare01, but doesn’t have to be)PICTURE clause defines a field, specifying its format as a representation string, containing the following characters: 9 — any numerical digitA — any alphabetic character or whitespaceX — any single characterZ — a leading digit, disappearing into space if zeroS — a sign, positive or negative, space is treated as a plusV — a decimal separator (usually . or ,)S and V symbols may occur once in the representation stringLIKE clause copies the type from elsewhere, and thus declares either a field (by essentially copying its representation string) or a record (by copying its entire structure)PICTURE nor the LIKE clause are used, such an entry defines a recordOCCURS clause turns an individual record or field into an array of themLIKE inherits the basic type, not the occurring oneCOPY instructions are allowed inside this division as wellPROCEDURE DIVISION