 level-number [ identifier-1 ]

 [ BLANK WHEN ZERO ]
   ~~~~~      ~~~~
 [ COLUMN [ { NUMBER IS   } ] [ +|PLUS ] integer-1 ]
   ~~~      { ~~~~~~      }       ~~~~
            { NUMBERS ARE }
              ~~~~~~~
 [ GROUP INDICATE ]
   ~~~~~ ~~~~~~~~
 [ JUSTIFIED RIGHT ]
   ~~~~
 [ LINE NUMBER IS { integer-2 [ [ ON NEXT PAGE ] } ]
   ~~~~           { +|PLUS integer-2 ~~~~ ~~~~   }
                  {   ~~~~                       }
                  { ON NEXT PAGE                 }
                       ~~~~ ~~~~
 [ OCCURS [ integer-3 TO ] integer-4 TIMES
   ~~~~~~             ~~
     [ DEPENDING ON identifier-2 ]
       ~~~~~~~~~
     [ STEP integer-5 ]
       ~~~~
     [ VARYING identifier-3 FROM { identifier-4 } BY { identifier-5 } ]
       ~~~~~~~              ~~~~ { integer-6    } ~~ { integer-7    }
 [ PICTURE IS picture-string ]
   ~~~
 [ PRESENT WHEN condition-name ]
   ~~~~~~~ ~~~~
 [ SIGN IS LEADING|TRAILING [ SEPARATE CHARACTER ] ]
   ~~~~    ~~~~~~~ ~~~~~~~~   ~~~~~~~~
 [ { SOURCE IS literal-1|identifier-6 [ ROUNDED ]                    } ]
   { ~~~~~~                             ~~~~~~~                      }
   { SUM OF { identifier-7 }... [ { RESET ON FINAL|identifier-8 } ] }
   { ~~~    { literal-2    }       { ~~~~~    ~~~~~              }   }
   { VALUE IS [ ALL ] literal-3    { UPON identifier-9           }   }
     ~~~~~      ~~~                  ~~~~
 . [ REPORT-SECTION-Data-Item ]...
