       01  GL-MASTER-RECORD.
           05  GL-GLOB-LOC    PIC  X(01).
           05  GL-JV-NBR.
               10  GL-JV-NBR-1-2  PIC  X(02).
               10  GL-JV-NBR-3-10 PIC  X(08).
           05  GL-ACCT-NBR.
               10  GL-LOC     PIC  X(02).
               10  GL-DIV     PIC  X(02).
               10  GL-PRIME   PIC  X(04).
               10  GL-SUB     PIC  X(03).
               10  GL-DEPT    PIC  X(04).
               10  FILLER     PIC  X(15).
           05  GL-ORIG-SEQ    PIC S9(09) COMP-3.
           05  GL-DESC        PIC  X(50).
           05  GL-SOURCE      PIC  X(20).
           05  GL-AMOUNT      PIC S9(13)V99 COMP-3.
           05  GL-CLASS       PIC  X(01).
           05  GL-TYPE        PIC  X(01).
           05  GL-P-TO-ARR    PIC  X(03).
           05  GL-P-TO-PD     PIC  X(02).
           05  GL-P-TO-YR     PIC  X(02).
           05  GL-END-PD      PIC  X(02).
           05  GL-END-YR      PIC  X(02).
           05  GL-ERR-FLAGS   PIC  X(04).
           05  GL-NBR-DEC     PIC  X(01).
           05  GL-ENTRY-DATE  PIC  X(06).
           05  GL-CREATE-DATE PIC S9(05) COMP-3.
           05  GL-CREATE-TIME PIC S9(07) COMP-3.
           05  GL-CREATE-USER PIC  X(03).
           05  GL-CREATE-FLAG PIC  X(01).
           05  GL-APPRV-DATE  PIC S9(05) COMP-3.
           05  GL-APPRV-TIME  PIC S9(07) COMP-3.
           05  GL-APPRV-USER  PIC  X(03).
           05  GL-APPRV-FLAG  PIC  X(01).
           05  GL-POSTD-DATE  PIC S9(05) COMP-3.
           05  GL-POSTD-TIME  PIC S9(07) COMP-3.
           05  GL-POSTD-USER  PIC  X(03).
           05  GL-POSTD-FLAG  PIC  X(01).
           05  GL-USER-FLD1.
               10  GL-PA-NBR  PIC  X(10).
               10  FILLER     PIC  X(20).
           05  GL-USER-FLD2   PIC  X(30).
           05  GL-SPACE       PIC  X(09).
