03 IND-COST-PCT-TABLE                 REDEFINES MTIOAREA.
              05  DOCD-IOAREA.
                10  ICPE-KEY-FIELDS.
                 15  FISC-YEAR.
                  20  FISC-YEAR-CC          PIC X(02).
                  20  FISC-YEAR-YY          PIC X(02).
                 15  AGENCY                 PIC X(03).
                 15  FED-AID-NUMBER         PIC X(12).
                 15  XORGANIZATION          PIC X(04).
                10  ICPE-RESULT-FIELDS.
                 15  BASIS-CODE             PIC X(04).
                 15  PERCENTAGE             PIC 9(06).
                 15  IND-COST-REPT-CAT      PIC X(04).
                 15  CASH-BASIS             PIC X(01).