The $ELSE statement is used in conjunction with the $IF statement to control conditional compilation. 
                  
 
            
            
               General Format 
 
               	  
               	  
 
               
              
            
            
               Syntax Rules
 
               	  
                
                  	 
                  - The whole statement must appear on a single line. 
                     	 
                  
  
            
            
               General Rules
 
               	  
                
                  	 
                  - The most recent $IF condition is reversed. If the now active $IF condition is true, the source lines following the $ELSE statement
                     are processed. If the $IF condition is false, COBOL source lines are ignored until the next conditional compilation line is
                     encountered. .