A record description entry describes the name, size, and format of a COBOL logical record or data item. 
            
            
               General Format
               
               { data-description-entry } ...
                
            
            
               Syntax Rule
               
               
               The first data description entry of a record must have a level-number of 01 or 77 and start in Area A. 
               
             
            
            
               General Rules
               
               
               
                  
                  - Any data description entry which is not further subdivided is called an elementary item. A record itself may consist of an elementary item consisting of a single level 01 data description entry. A non-elementary
                     entry is called a group item. 
                  
- An elementary data item that is not part of a larger record must have a level-number of 01 or 77. 
- A group item that is not part of an enclosing group item must have a level-number of 01.