5.3.17 VALUE Clause
The VALUE clause specifies the initial contents of a data item or the value(s) associated with a condition name. The use of the VALUE clause differs depending on the Data Division section in which it is specified.
X In the class Working-Storage Section, the VALUE clause can only be used in
X condition-name entries.
X As an IBM extension, in the File and Linkage Sections, if the VALUE clause
X is used in entries other than condition-name entries, the VALUE clause is
X treated as a comment.
In the Working-Storage Section, the VALUE clause can be used in condition-name entries, or in specifying the initial value of any data item. The data item assumes the specified value at the beginning of program execution. If the initial value is not explicitly specified, it is unpredictable.
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