The 
                  		EXPANDTAB option determines whether to expand TAB characters encountered in line sequential or line advancing files during a READ operation
                  into the equivalent number of spaces.
                  	 
 
            	 
            
               Syntax:
 
               		 
               		
                
                  		    
                  			 EXPANDTAB 
                  			 = 
                  			  {  
                  				ON 
                  			  }  
                  			  {  
                  				OFF 
                  			  }  
                  		    
                  		
               
 
               	 
              
            	 
            
               Parameters:
 
               		 
               		
                
                  		   
                  			 
                  - ON
                     			 
                  
- Expand TAB characters into the equivalent number of spaces.
                     			 
                  
- OFF
                     			 
                  
- Leave TAB characters unchanged.