Aligning opening and ending words of statements is critical to keep the code readable, especially when blocks contain nested statements.
For IF statements, this rule also checks the alignment of the ELSE word.
Noncompliant code example
IF SOME-STATUS = 1
  DISPLAY something
      END-IF.  *> Noncompliant
Compliant solution
IF SOME-STATUS = 1
  DISPLAY something
END-IF.