"Trailing" break lines are typically used to insert level or break totals.
As an example of this, consider the following modifications to the RDML program used in the 4.4.5 Using a Leading DEF_BREAK Command to demonstrate "leading" break lines:
GROUP_BY    NAME(#ACCOUNT) 
            FIELDS(#COMP #DIV #DEPT #EXPEND #REVNU)
DEF_HEAD    NAME(#HEADING) FIELDS(#COMP) 
            TRIGGER_BY(#COMP *OVERFLOW)
DEF_BREAK   NAME(#BREAK01) FIELDS(#DIV) 
            TRIGGER_BY(#COMP #DIV)
            TYPE(*LEADING)
DEF_BREAK   NAME(#BREAK02) FIELDS(#DIV #DIVEXP #DIVRNU)
            TRIGGER_BY(#COMP #DIV) TYPE(*TRAILING)
DEF_LINE    NAME(#DETAILS) FIELDS(#DEPT #EXPEND #REVNU)
 
DEFINE      FIELD(#DIVEXP) REFFLD(#EXPEND) LABEL('Expend')
DEFINE      FIELD(#DIVRNU) REFFLD(#REVNU)  LABEL('Revenue')
 
SELECT      FIELDS(#ACCOUNT) FROM_FILE(ACCOUNTS)
KEEP_TOTAL  OF_FIELD(#EXPEND) IN_FIELD(#DIVEXP) 
            BY_FIELD(#COMP #DIV)
KEEP_TOTAL  OF_FIELD(#REVNU)  IN_FIELD(#DIVRNU) 
            BY_FIELD(#COMP #DIV)
PRINT       LINE(#DETAILS)
ENDSELECT
ENDPRINT
 
Note how the DEF_BREAK command is "triggered" by change of #COMP or #DIV. Note also the KEEP_TOTAL commands into the SELECT loop. These are used to automatically keep the company/division subtotals. Refer to the KEEP_XXXXX command series for more details of these commands and their usage.
The resulting report, using default design attributes, would probably look something like this:
 
       Company 01                                                
                                                                 
           Department   Expenditure   Revenue                    
       Division 1                                                
              ADM              400       576                     
              MKT              678        56                     
              SAL              123      6784                     
       Division 1 Expend 1201 Revenue 7416                       
       Division 2                                                
              ADM               46        52                     
              SAL              978       456                     
       Division 2 Expend 1024 Revenue  508                       
       Division 3                                                
              ACC              456       678                     
              SAL              123       679                     
       Division 3 Expend  579 Revenue 1357                       
 
 
 
       Company 02                                                
                                                                 
           Department   Expenditure   Revenue                    
       Division 1                                                
              ACC              843       400                     
              MKT               23         0                     
              SAL              876        10                     
       Division 1 Expend 1742 Revenue  410                       
       Division 2                                                
              ACC                0        43                     
       Division 2 Expend    0 Revenue   43                       
 
 
 
However, by using the Report Design Facility in the LANSA for i User Guide, the entire report layout could be modified in a few minutes to look like the examples following.
 
       Company 01                                                
                                                                 
           Department   Expenditure   Revenue                    
           =========== Division 1 ===========                    
              ADM              400       576                     
              MKT              678        56                     
              SAL              123      6784                     
                              ---      ---                     
                              1201      7416                     
                              ---      ---                     
                                                                 
           =========== Division 2 ===========                    
              ADM               46        52                     
              SAL              978       456                     
                              ---      ---                     
                              1024       508                     
                              ---      ---                     
                                                                 
           =========== Division 3 ===========                    
              ACC              456       678                     
              SAL              123       679                     
                              ---      ---                     
                               579      1357                     
                              ---      ---                     
                                                                 
 
 
 
       Company 02                                                
                                                                 
           Department   Expenditure   Revenue                    
                                                                 
           =========== Division 1 ===========                    
              ACC              843       400                     
              MKT               23         0                     
              SAL              876        10                     
                              ---      ---                     
                              1742       410                     
                              ---      ---                     
           =========== Division 2 ===========                    
              ACC                0        43                     
                              ---      ---                     
                                 0        43                     
                              ---      ---