The following COBOL data description produces the computer storage allocation shown in the figure below. An explanation of the symbols used is given below the figure.
01 UNSYNCHRONIZED-RECORD.
02 UNSYNCHRONIZED-DATA-1 PIC 9(3) DISPLAY.
02 UNSYNCHRONIZED-DATA-2 PIC X(2).
01 COMPOUND-REPEATED-RECORD.
02 ELEMENTARY-ITEM-1 PIC X(2).
02 GROUP-ITEM OCCURS 3 TIMES.
03 ELEMENTARY-ITEM-2 PIC X.
03 ELEMENTARY-ITEM-3 PIC S9(2) COMP SYNC.
03 ELEMENTARY-ITEM-4 PIC S9(4)V9(2) COMP SYNC.
03 ELEMENTARY-ITEM-5 PIC X(5).

where:
| @ | indicates implicit FILLER bytes allocated due to automatic synchronization of a record (01-level) description. |
| # | indicates implicit FILLER bytes allocated when following data item is explicitly synchronized. |
| $ | indicates implicit FILLER bytes allocated when a non-elementary item is subject to an OCCURS clause. |
| 9 | indicates bytes allocated for a numeric DISPLAY character. |
| A | indicates bytes allocated for an alphanumeric DISPLAY character. |
| C | indicates bytes allocated for a COMPUTATIONAL data storage. |