Call stacks containing lot of PERFORM statements is a key ingredient for making what’s known as "Spaghetti code".
Such code is hard to read, refactor and therefore maintain.
This rule supports both sections and paragraphs.
Noncompliant code example
With a threshold of 3:
PERFORM FIRST.
FIRST.
PERFORM SECOND.
SECOND.
PERFORM THIRD.
THIRD.
PERFORM FOURTH. *> Noncompliant
FOURTH.
DISPLAY something.
