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== Why is this an issue?
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OS/VS COBOL accepted the ``++NOTE++`` statement, but IBM Enterprise COBOL does not. Therefore all ``++NOTE++`` statements should be replaced by standard comment lines.
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=== Noncompliant code example
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[source,cobol]
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----
IDENTIFICATION DIVISION.
PROGRAM-ID. foo.
PROCEDURE DIVISION.
* Non-Compliant
NOTE This is a comment.
* This is a compliant comment.
END PROGRAM foo.
----
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=== Compliant solution
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[source,cobol]
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----
IDENTIFICATION DIVISION.
PROGRAM-ID. foo.
PROCEDURE DIVISION.
* Compliant
* This is a comment.
END PROGRAM foo.
----