This example (order3.cbl) demonstrates how to streamline the code to introduce the following changes:
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".
$xfd use group, date
     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.
$xfd use group, name = notes
     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_date | date | 
| p_o_dept_number | number(3) | 
| p_o_quantity_to_ship | number(4) | 
| p_o_total_quantity | number(4) | 
| notes | char(120) |