IO      filename ASSIGN [TO] dataname
                                "literal"
                                EXTERNAL externalfilename|ddname
           ORGANIZATION IS RECORD SEQUENTIAL
                           LINE
                  		   FD      inputfilename
           LABEL RECORDS clause
           BLOCK CONTAINS clause
           [Other applicable COBOL FD clauses]
   01      inputrecordname              PIC clause. 
                  		     FD      INPUT-FILE
           LABEL RECORDS ARE STANDARD
           BLOCK CONTAINS 0 CHARACTERS
   01      PART-STOC-REC              PIC X(80).
                     		  | Record Size = | Report mock-up size (maximum 247 characters) + 1 byte for carriage control + 2 bytes for the CODE clause, if used | 
   FD      outputfilename
           LABEL RECORDS clause
           [RECORD CONTAINS clause]
           [Other applicable COBOL FD clauses]
           REPORT IS|ARE reportname1 [... reportname15]
   01      outputrecordname              PIC clause. 
                  		  For example: