Each report is defined in the report section of the data division. A report is split into report groups which define the report's headings, footings and details. Reports work around hierarchical "". Control breaks occur when a key variable changes it value; for example, when creating a report detailing customers' orders, a control break could occur when the program reaches a different customer's orders. Here is an example report description for a report which gives a salesperson's sales and which warns of any invalid records: