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