Proper indentation is very important!Example I using NEXT SENTENCE
IF A < B NEXT SENTENCE ELSE MOVE 1 TO B END-IF IF A >= B MOVE 1 TO B END-IFExample II
IF A < C MOVE 1 TO A ELSE MOVE 1 TO B END-IFDo not mix field types in comparison
COBOL 74 Style without END-IF
IF A = B ADD C TO D MOVE E TO TOTAL. IF A = B ADD C TO D. MOVE E TO TOTAL.