== Why is this an issue?

Paragraphs, sections and statements must be correctly indented for better code readability. 


=== Noncompliant code example

[source,cobol]
----
       IDENTIFICATION DIVISION.
       PROGRAM-ID. foo.

       PROCEDURE DIVISION.
           IF "foo" = "bar" THEN
           DISPLAY "foo = bar!"      *> Noncompliant
           ELSE
           DISPLAY "foo <> bar!".      *> Noncompliant
       END PROGRAM foo.
----


=== Compliant solution

[source,cobol]
----
       IDENTIFICATION DIVISION.
       PROGRAM-ID. foo.

       PROCEDURE DIVISION.
           IF "foo" = "bar" THEN
              DISPLAY "foo = bar!"
           ELSE
              DISPLAY "foo <> bar!".
       END PROGRAM foo.
----