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For example, consider the following instance where a "departmental expenditure" file called EXPEND is read:

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^{FILE: "EXPEND"} ^{Company Department Amount} Number Number Spent #COMPNO #DEPNO #AMOUNT ^{Number Number Spent}^{#COMPNO #DEPNO #AMOUNT}^{02 11 276.35} ^{01 14 100.12} ^{01 17 764.37} ^{02 12 1945.24} ^{01 19 89.12} ^{02 14 568.23} ^{01 15 375.89} ^{etc, etc .......}

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No Format

^{FILE: "EXPEND"}

^{Company Department Amount}

Number Number Spent #COMPNO #DEPNO #AMOUNT

^{Number Number Spent}^{#COMPNO #DEPNO #AMOUNT}^{02 11 276.35}

^{01 14 100.12}

^{01 17 764.37}

^{02 12 1945.24}

^{01 19 89.12}

^{02 14 568.23}

^{01 15 375.89}

^{etc, etc .......}

To produce a summary of expenditure by company, we could first define a "working list" called #SUMMARY as follows:

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  DEFINE   FIELD(#SUMCOMPNO)

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 REFFLD(#COMPNO)

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     DEFINE   FIELD(#SUMAMOUNT)

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 REFFLD(#AMOUNT)

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     DEF_LIST NAME(#SUMMARY)

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 FIELDS(#SUMCOMPNO #SUMAMOUNT)

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              TYPE(*WORKING)

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 NBR_ENTRYS(50)

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This working list can be "visualized" as a multiple occurrence structure (or array):

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