First, to clarify, I assume that you are not requesting a syntax that is just COBOL code lines from the DATA DIVISION or PROCEDURE DIVISION section.
So what is the way to format a file layout? You must admit that this is a very low level data modeling. Therefore, you need to understand how your data looks. You can research various data modeling techniques, but I suggest starting with what you know. If you know how to model a database table, design it the same way as the table. Then convert to file format.
This will probably mean that you have several objects to simulate. Then you can decide that you really need several files, or you can leave with combining two records into a long file (smoothing) or create βauxiliaryβ records with REDEFINES and a kind of dispersion key to tell you what type of data is in this records.
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