Break real field CHTACC (alpha 8 - chart of accounts) down into 3 virtual fields called COMPNO (alpha 2 - company number), DIVNUM (alpha 2 - division number) and COSTCT (alpha 4 - cost center).

Step 1 - Define the Virtual Fields 

     Seq    Name__________ Description______________________
      10    COMPNO         Company number
      20    DIVNUM         Division number
      30    COSTCT         Cost centre

Step 2 - Input RPG Section "Calculations After Input From File"

     C*
     C* VC_USING FIELDS(CHTACC COMPNO DIVNUM COSTCT)
     C*
     C                     MOVELCHTACC    COMPNO
     C                     MOVELCHTACC    CHAR04  4
     C                     MOVE CHAR04    DIVNUM
     C                     MOVE CHTACC    COSTCT

Note the use of "work" field CHAR04. It is not referred to in the VC_USING command as it not part of the file definition.