A COBOL program is split into four divisions: the identification division, the environment division, the data division and the procedure division. The identification division specifies the name and type of the source element and is where classes and interfaces are specified. The environment division specifies any program features that depend on the system running it, such as files and character sets. The data division is used to declare variables and parameters. The procedure division contains the program's statements. Each division is sub-divided into sections, which are made up of paragraphs.