1.3.4.1 Entries, Sentences, Statements, Clauses
The first entry, sentence, statement, or clause begins on either the same line as the header or paragraph-name it follows, or in Area B of the next nonblank line that is not a comment line. Successive sentences or entries either begin in Area B of the same line as the preceding sentence or entry or in Area B of the next nonblank line that is not a comment line.
Within an entry or sentence, successive lines in Area B may have the same format, or may be indented to clarify program logic. The output listing is indented only if the input statements are indented. Indentation does not affect the meaning of the program. The programmer can choose the amount of indentation, subject only to the restrictions on the width of Area B. See also "Sections and Paragraphs" in topic 1.2.
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