rspec/rules/S1290/cobol/rule.adoc

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An unused paragraph is never called explicitly with help of the ``++GO TO++`` or ``++PERFORM++`` statements.
There are only two reasons for such a paragraph:
* It is really unused, and should be removed
* It is used as a kind of comment to clearly delimit a block of code, which is bad practice
The remediation action should be:
* Replace the paragraph by a comment line
* Refactor the code to make an explicit call to this paragraph instead of letting the execution flow going through it implicitly