*> cobol-json-generate-parse.cpy - account extract record,
      *> 91 bytes, one record per line.  Copied into the FD by
      *> cobol-json-generate-parse.cob.
      *> Positions: 1-8 account id, 9-32 holder, 33-56 joint
      *>            holder (spaces when there is none), 57-60
      *>            branch code, 61-70 balance (a + or - sign, then
      *>            nine digits with two implied decimals), 71-78
      *>            date opened YYYYMMDD, 79 status A/D/C, 80-82
      *>            unused, 83-91 tax reference
      *> Layout: level 01 starts in column 8 and no line reaches
      *> column 73, so this text is valid in fixed and free format.
       01  Acct-Rec.
           05  Acct-Id             PIC X(8).
           05  Acct-Holder         PIC X(24).
           05  Acct-Joint          PIC X(24).
           05  Acct-Branch         PIC 9(4).
           05  Acct-Balance        PIC S9(7)V99
                                   SIGN IS LEADING SEPARATE.
           05  Acct-Opened         PIC 9(8).
           05  Acct-Opened-Parts   REDEFINES Acct-Opened.
               10  Acct-Opened-Year    PIC 9(4).
               10  Acct-Opened-Month   PIC 9(2).
               10  Acct-Opened-Day     PIC 9(2).
           05  Acct-Status         PIC X.
               88  Acct-Active         VALUE "A".
               88  Acct-Dormant        VALUE "D".
               88  Acct-Closed         VALUE "C".
           05  FILLER              PIC X(3).
           05  Acct-Tax-Ref        PIC X(9).