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