A paragraph header names a paragraph in the Identification, Environment, and Procedure Divisions. In the Identification and Environment Division, a paragraph header is a reserved word followed by a period. These are detailed in the appropriate syntax charts. In the Procedure Division, a paragraph header is a user-defined word followed by a period. A paragraph header must be placed in Area A.
The first entry or sentence of a paragraph begins on either the same line as the paragraph header or in Area B of succeeding lines. Subsequent entries or sentences must be in Area B.