1  –  data_division_entries

  A Data Division entry begins with a level indicator or level-number
  and is followed, in order, by:

    1)  A space
    2)  The name of a data item or file connector or a screen item
    3)  A sequence of independent descriptive clauses
    4)  A separator period

  The level indicators are:

    FD  (for file description entries)
    SD  (for sort-merge file description entries)
    RD  (for report file description entries)
    DB  (for sub-schema entries)
    LD  (for keeplist entries)

  Level indicators can begin anywhere to the right of Area A.

  Entries that begin with level-numbers are either called data
  description or screen description entries depending on their context.
  The level-number values for data description entries are 01 through
  49, 66, 77, and 88.  For screen description entries the level-number
  values are from 01 to 49.

2  –  record_alignment_boundaries

  The alignment boundaries for a record are shown in the following table.
  The boundary is the leftmost location of the one-, two-, four-, or
  eight-byte area.  All boundaries are relative to the beginning of the
  record.

  +-----------------------------------------------+
  |0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1 1 1 2 2 2 2|  SYNCHRONIZED clause
  |0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3|    affects these
  |-----------------------------------------------|      Data Types
  |B|B|B|B|B|B|B|B|B|B|B|B|B|B|B|B|B|B|B|B|B|B|B|B|  v--------v--------v
  |---+---+---+---+---+---+---+---+---+---+---+---|
  |2by|2by|2by|2by|2by|2by|2by|2by|2by|2by|2by|2by|COMP PIC 9 to 9(4)
  |-------+-------+-------+-------+-------+-------|
  |4-byte |4-byte |4-byte |4-byte |4-byte |4-byte |COMP PIC 9(5) to 9(9)
  |               |               |               |COMP-1  POINTER  INDEX
  |---------------+---------------+---------------|
  |8-byte         |8-byte         |8-byte         |<-----+
  +-----------------------------------------------+      |
                                                       COMP-2

                                                 COMP PIC 9(10) to 9(18)