1 IDENTIFICATION
1  ID
2  DIVISION.
2  PROGRAM-ID
2 ? .
2  
2? ? IS
3.1  COMMON? INITIAL
3.1  INITIAL? COMMON
2? PROGRAM
2 ? .
2 ? 
2?  ENVIRONMENT
DIVISION. 
2?  DATA DIVISION. 
2?  PROCEDURE
DIVISION. 
2?  +  | nested source program |
2  END PROGRAM
2