Wherever possible, the names of fields should be the same as those in the externally described file from which they are obtained. This helps to standardize the naming of fields, and also makes the mapping of fields between files, clearer. If necessary, use a different prefix to indicate that the field is a work field or a device field. For example, JJCUCD could give P1CUCD, Z1CUCD, and WWCUCD.

Format identifier—‘II’ is either the format identifier from a database or a device file, or else a work prefix.

Mnemonic—MMMM is a mnemonic constructed according to the rules given in the chapter about naming conventions. Note that MMMM is not restricted to four characters in COBOL, but can be extended up to the limit of the operating system to give more meaningful names.
For the names of fields which act as accumulators, use an appropriate prefix + the mnemonic of the field being accumulated. This helps to make the mapping of a field from format to format, clear. For example:

Special cases:
For instance:

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