The LABEL RECORDS clause is classed as an obsolete element in the ANSI'85 standard and is scheduled to be deleted from the
                  next full revision of the ANSI Standard. 
               
 All dialects in this COBOL implementation fully support this syntax. The FLAGSTD Compiler directive can be used to detect
                  all occurrences of this syntax. 
               
 Although it is a part of the standard COBOL definition, this feature is explicitly excluded from the X/Open COBOL language
                  definitions and should not be used in a conforming X/Open COBOL source program. 
               

 It is not required.