COBOL Manual for TNS/E Programs (H06.08+, J06.03+)

level
is a 1-character or 2-character string whose value is in the range “1” (or “01”) to “49,” which
represents the record’s level number.
data-name-1
is an alphanumeric data item whose value is the name of the record you are describing.
FILLER
is a place holder for a record to which the program never refers. This is the default.
General Considerations
These considerations apply to all record descriptions:
Data Items Must be Defined
You must define every data item the source program uses (except the special registers) with
an appropriate data description entry in the Data Division. The forms specified in this topic
include:
When the data item is a logical record associated with a file, you must define it in a
level-01 data description entry associated with the file description entry for the file of
which it is a record.
When the data item is a logical record that is not associated with a file, you must define
it in a level-01 data description entry in the Linkage, Working-Storage, or Extended-Storage
Section.
Descriptions of Records (Levels 01-49) 183