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                Program for calculating yearly depreciation. 
                 
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                Identification Division. 
                Program-id. Q1. 
                Environment Division. 
                Configuration Section. 
                Source-Computer. IBM PC. 
                Object-Computer. IBM PC. 
                Input-Output Section. 
                SELECT in-file assign to "IN.DAT" organization is 
                line sequential. 
                SELECT out-file assign to "Out.txt". 
                 
                Data Division. 
                File Section. 
                FD in-file. 
                01 in-rec. 
                02 in-itemno pic X(5). 
                02 in-cost pic 9(3)V9(2). 
                02 in-scrapvalue pic 9(3)v9(2). 
                02 in-y-o-l pic 99. 
                FD out-file. 
                01 out-rec pic X(80).  
                 
                 
                Working-Storage Section. 
                77 depreciation pic 9(3).9(2). 
                77 EOF pic X value "N". 
                77 Heading1 pic X(80) value all "-". 
                01 out-format. 
                02 out-itemno pic X(5). 
                02 F pic X(15) value spaces. 
                02 out-depreciation pic 999.99. 
                 
                 
                Procedure Division. 
                Main-para. 
                Open input in-file Output out-file. 
                Move Heading1 to out-rec. 
                Write out-rec before advancing 1 line. 
                Move " YEARLY DEPRECIATION REPORT" 
                to out-rec. 
                Write out-rec before advancing 1 line. 
                Move Heading1 to out-rec. 
                Write out-rec before advancing 1 line. 
                Move "ITEM CODE DEPRECIATION" to out-rec. 
                Write out-rec before advancing 1 line. 
                 
                Read in-file at end move "Y" to EOF. 
                 
                Perform calc-para until EOF = "Y". 
                Display "The Details have been written to file OUT.DAT". 
                Close in-file , out-file. 
                Stop Run. 
                calc-para . 
                Compute depreciation = ( in-cost - in-scrapvalue ) / in-y-o-l. 
                Move in-itemno to out-itemno. 
                Move depreciation to out-depreciation. 
                Move out-format to out-rec. 
                Write out-rec before advancing 1 line. 
                Read in-file at end move "Y" to EOF. 
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