The following COBOL data description produces the computer storage allocation shown in the figure below. An explanation of the symbols used is given below the figure.
01 UNSYNCHRONIZED-RECORD.
    02 UNSYNCHRONIZED-DATA-1        PIC 9(3) DISPLAY.
    02 UNSYNCHRONIZED-DATA-2        PIC X(2).
01 COMPOUND-REPEATED-RECORD.
    02 ELEMENTARY-ITEM-1            PIC X(2).
    02 GROUP-ITEM OCCURS 3 TIMES.
 03 ELEMENTARY-ITEM-2        PIC X.
 03 ELEMENTARY-ITEM-3        PIC S9(2) COMP SYNC.
 03 ELEMENTARY-ITEM-4        PIC S9(4)V9(2) COMP SYNC.
 03 ELEMENTARY-ITEM-5        PIC X(5).
            
where:
| @ | indicates implicit FILLER bytes allocated due to automatic synchronization of a record (01-level) description. | 
| # | indicates implicit FILLER bytes allocated when following data item is explicitly synchronized. | 
| $ | indicates implicit FILLER bytes allocated when a non-elementary item is subject to an OCCURS clause. | 
| 9 | indicates bytes allocated for a numeric DISPLAY character. | 
| A | indicates bytes allocated for an alphanumeric DISPLAY character. | 
| C | indicates bytes allocated for a COMPUTATIONAL data storage. |