what is the difference between occurs and occurs depending
on? i dont think so there is the difference in
storage..then why we should use occurs depending on?

Answer Posted / thilak

yes as for as storage is considered, there is no difference.
Occurs & occurs depending on allocates the maximum memory
specified in the "integer TIMES" CLAUSE.

But there are options of allocating memory dynamically at
the cost of runtime overhead.

for more
http://coding.derkeiler.com/Archive/Cobol/comp.lang.cobol/20
05-05/msg00396.html

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