1-6 sequence numbers.

7 (*) for comment (-) for continue (D) for debugging.

8-11 called as Area-A in this Area we can write

Divisions,Paragraphs,sections,Level numbers.

12-72 called as Area-B in this area we can write cobol

executable statements like select,accept,display.

73-80 is ignored area by compiler but we can see in source

Listing.