* ==== TYPE: ST-SUB-GIVING ====
      * FEATURE: SUBTRACT ... FROM ... GIVING
      * STATEMENT: SUBTRACT
      * BRANCHES: 2, DECISIONS: 1
       IDENTIFICATION DIVISION.
       PROGRAM-ID. SUBGIV.
       DATA DIVISION.
       WORKING-STORAGE SECTION.
       01 WS-TOTAL   PIC 9(5) VALUE 500.
       01 WS-PAID    PIC 9(5) VALUE 120.
       01 WS-BALANCE PIC 9(5) VALUE 0.
       PROCEDURE DIVISION.
       MAIN.
           SUBTRACT WS-PAID FROM WS-TOTAL GIVING WS-BALANCE.
           IF WS-BALANCE = 380
               DISPLAY 'OK: 500-120=380'
           ELSE
               DISPLAY 'ERROR'.
           STOP RUN.