A paragraph consists of a paragraph header or paragraph-name (depending
  on the division) followed by zero, one, or more entries (or sentences).

  A paragraph header is a reserved word followed by a separator period.
  Paragraph headers identify paragraphs in the Identification and
  Environment Divisions.

  A paragraph-name is a user-defined word followed by a separator period.
  Paragraph-names identify Procedure Division paragraphs.