The 
               		$SET statement can be used to define compiler directives for use in 
               		IF Statement. The directives set with this method have no value, they are only set. The 
               		$SET statement can also be used to set values for COBOL variables in the same way as a level 78 data item. 
               	 
            
 
            	 
            There are two formats for the $SET statement. 
               	 
            
 
            	 
            
               Format 1
 
               		 
               		$SET [NO]compiler-directive
 
               	   
            	 
            
               Format 2
 
               		 
               		$SET CONSTANT identifier value
 
               	   
            	 
            
               Syntax
 
               		 
               		
                
                  		  
                  - The whole statement must appear on a single line. 
                     		  
                  
  
            	 
            
               General Rules
 
               		 
               		
                
                  		  Format 1 
                  		
               
 
               		
                
                  		  
                  - The sole effect of the Format 1 $SET statement is to set a directive name in the compilation unit. Alternatively, you can
                     use the 
                     			 -/ (forward slash) compiler option to set a directive name. If a later Format 3 $IF statement is encountered, this statement
                     will evaluate 
                     			 true if the compiler-directive set by 
                     			 $SET matches the directive-setting in the 
                     			 $IF statement. Preceding the compiler directive with NO turns off the setting.  See Conditional Compilation Options in the ACUCOBOL-GT User’s Guidefor more information.
                     		  
                  
 
                  		  Format 2 
                  		
               
 
               		
                
                  		  
                  - identifier must be a valid COBOL identifier. 
                     		  
                  
- value is any valid value for a COBOL identifier. 
                     		  
                  
-  
                     			 
                     If 
                        				value is surrounded by single (') or double (") quotes, it is a string literal. 
                        				identifier can be used anywhere a string literal can be used. 
                        			 
                      
- If 
                     			 value is surrounded by parentheses (()), it is a numeric literal. 
                     		  
                  
- identifier can be used anywhere a numeric literal can be used. 
                     		  
                  
- If 
                     			 value is neither quoted nor surrounded by parentheses, it will be 
                     			 
                     considered a numeric literal if all of the characters in the value are digits. Otherwise it is considered a string literal.
                        
                        			 
                      
- A format 2 
                     			 $SET statement is equivalent to the following line: 
                     			 77 identifier VALUE value. with the exception that the level "77" line doesn't allow numeric values to be surrounded with parentheses.