Paragraphs, sections and statements must be correctly indented for better code readability.
Noncompliant code example
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
IDENTIFICATION DIVISION.
PROGRAM-ID. foo.
PROCEDURE DIVISION.
IF "foo" = "bar" THEN
DISPLAY "foo = bar!"
ELSE
DISPLAY "foo <> bar!".
END PROGRAM foo.
