Suppose you want both record formats to be placed into the table. This might be the case if you intend to do any work within your RDBMS. Add the WHEN XFD directive in front of each record, as shown below. The underlined fields are entered into the table:
fd p-o-file.
$xfd when p-o-record-type = "h"
 01  p-o-record.
     03  p-o-division-number                       pic 9(3).
     03  p-o-record-type                           pic x.
         88  header-record                         value "h".
         88  detail-record                         value "d".
     03  p-o-number                                pic 9(10).
     03  p-o-number-detail redefines p-o-number.
         05  picking-ticket-number                 pic 9(6).
         05  shipping-region                       pic 9(2).
         05  p-o-customer-type                     pic 9(2).
         05  p-o-customer-breakdown redefines 
               p-o-customer-type.
             07  customer-category                 pic x.
                 88  p-o-customer-retail           value "r".
                 88  p-o-customer-whlsale          value "w".
             07  customer-pay-format               pic x.
                 88  is-net-30                     value "3".
                 88  is-net-10                     value "1".
     03  p-o-date.
         05  p-o-yy                                pic 9(2).
         05  p-o-mm                                pic 9(2).
         05  p-o-dd                                pic 9(2).
$xfd when p-o-record-type = "d"
 01  p-o-detail-record.
     03  p-o-dept-number                           pic 9(3).
     03  p-o-record-type                           pic x.
     03  detail-p-o-number                         pic 9(10).
     03  p-o-shipping-info.
         05  p-o-quantity-to-ship                  pic s9(4) comp.
         05  p-o-total-quantity                    pic s9(4) comp.
     03  p-o-notes.
         05  notes-line occurs 3 times             pic x(40). 
            	 The following table is built in the database:
| Column Name | Type | 
|---|---|
| p_o_division_number | number(3)* | 
| p_o_record_type | char(1) | 
| p_o_number | number(10)* | 
| p_o_yy | number(2)* | 
| p_o_mm | number(2)* | 
| p_o_dd | number(2)* | 
| p_o_dept_number | number(3)* | 
| p_o_quantity_to_ship | number(4)* | 
| p_o_total_quantity | number(4) | 
| notes_line_1 | char(40) | 
| notes_line_2 | char(40) | 
| notes_line_3 | char(40) | 
* The actual database data type may vary.