01  FC-REC-DELIMIT.                                             
    05  FC-BAT-DATA.                                            
        10  BATCH-TYPE                     PIC X(04).           
        10  FILLER                         PIC X(01) VALUE '|'. 
        10  BATCH-ORG                      PIC X(03).           
        10  FILLER                         PIC X(01) VALUE '|'. 
        10  BATCH-NUMBER                   PIC X(06).           
        10  FILLER                         PIC X(01) VALUE '|'. 
        10  DOC-TYPE                       PIC X(04).           
        10  FILLER                         PIC X(01) VALUE '|'. 
        10  DOC-ORG                        PIC X(03).           
        10  FILLER                         PIC X(01) VALUE '|'. 
        10  DOC-NUMBER                     PIC X(11).           
        10  FILLER                         PIC X(01) VALUE '|'. 
    05  FC-HDR-DATA.                                            
        10  TRANS-CODE                     PIC X(02).           
        10  FILLER                         PIC X(01) VALUE '|'. 
        10  TRANS-AGENCY                   PIC X(03).           
        10  FILLER                         PIC X(01) VALUE '|'.
        10  TRANS-NUMBER                   PIC X(11).           
        10  FILLER                         PIC X(01) VALUE '|'. 
        10  RECORD-DATE.                                        
           15  RECORD-YEAR                PIC X(02).           
           15  RECORD-MONTH               PIC X(02).           
           15  RECORD-DAY                 PIC X(02).           
        10  FILLER                        PIC X(01) VALUE '|'. 
        10  ACCOUNTING-PERIOD.                                  
           15  FISC-MONTH                 PIC X(02).           
           15  FISC-YEAR                  PIC X(02).           
 10  FILLER                         PIC X(01) VALUE '|'. 
 10  FIXED-ASSET-NUMBER             PIC X(15).           
 10  FILLER                         PIC X(01) VALUE '|'. 
 10  FIXED-ASSET-TYPE               PIC X(01).           
 10  FILLER                         PIC X(01) VALUE '|'. 
 10  BETTERMENT-NUMBER              PIC X(02).           
 10  FILLER                         PIC X(01) VALUE '|'. 
 10  FA-GROUP                       PIC X(04).           
 10  FILLER                         PIC X(01) VALUE '|'. 
 10  LOCATION                       PIC X(04).           
      10  FILLER                         PIC X(01) VALUE '|'. 
      10  DESCRIPTION                    PIC X(30).           
      10  FILLER                         PIC X(01) VALUE '|'. 
      10  ACQUISITION-DATE.                                   
          15  ACQUISITION-YEAR           PIC X(04).           
          15  ACQUISITION-MONTH          PIC X(02).           
          15  ACQUISITION-DAY            PIC X(02).           
      10  FILLER                         PIC X(01) VALUE '|'. 
      10  ACQUISITION-METHOD             PIC X(01).           
      10  FILLER                         PIC X(01) VALUE '|'. 
      10  SERIAL-NUMBER                  PIC X(22).           
      10  FILLER                         PIC X(01) VALUE '|'. 
      10  MANUFACTURER                   PIC X(20).           
      10  FILLER                         PIC X(01) VALUE '|'. 
      10  MODEL-NUMBER                   PIC X(15).           
      10  FILLER                         PIC X(01) VALUE '|'. 
      10  VENDOR-CODE                    PIC X(11).           
      10  FILLER                         PIC X(01) VALUE '|'. 
      10  XAREA                          PIC X(10).           
      10  FILLER                         PIC X(01) VALUE '|'.
         10  PLAT-NUMBER                   PIC X(10).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  PURCHASE-AUTH                  PIC X(13).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  IN-SERVICE-DATE.                                    
             15  IN-SERVICE-YEAR            PIC X(04).           
             15  IN-SERVICE-MONTH           PIC X(02).           
             15  IN-SERVICE-DAY             PIC X(02).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  VALUATION-DATE.                                     
             15  VALUATION-YEAR             PIC X(04).           
             15  VALUATION-MONTH            PIC X(02).           
             15  VALUATION-DAY              PIC X(02).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  VALUATION-AMOUNT               PIC X(14).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  UNITS                          PIC X(08).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  CLOSING-COSTS                  PIC X(14).           
         10  FILLER                         PIC X(01) VALUE '|'.
         10  USEFUL-LIFE                    PIC X(03).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  SALVAGE-VALUE                  PIC X(14).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  DEPRECIATION-METHOD            PIC X(03).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  DISPOSITION-AUTH               PIC X(15).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  SUMMARY-ASSET-VALUE            PIC X(14).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  SELLING-PRICE                  PIC X(14).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  INCREASE-DECREASE              PIC X(01).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  DISPOSITION-METHOD             PIC X(01).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  DISPOSITION-DATE.                                   
             15  DISPOSITION-YEAR           PIC X(04).           
             15  DISPOSITION-MONTH          PIC X(02).           
             15  DISPOSITION-DAY            PIC X(02).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  MEMO-DISP-VALUE                PIC X(14).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  FUNDING-SOURCE                 PIC X(30).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  VENDOR-NAME                    PIC X(30).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  REPLACEMENT-DATE.                                   
             15  REPLACEMENT-YEAR           PIC X(04).           
             15  REPLACEMENT-MONTH          PIC X(02).           
             15  REPLACEMENT-DAY            PIC X(02).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  PROJECT-CODE                   PIC X(04).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  CIP-REVERSAL-FLAG              PIC X(01).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  COMPLEX-BUILDING               PIC X(08).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  EFFECTIVE-DATE.                                     
             15  EFFECTIVE-YEAR             PIC X(04).           
             15  EFFECTIVE-MONTH            PIC X(02).           
             15  EFFECTIVE-DAY              PIC X(02).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  GOVT-FND-FED-BILLING           PIC X(01).           
         10  FILLER                         PIC X(01) VALUE '|'. 
         10  REF-TRANS-ID.                                       
             15  REF-TRANS-CODE             PIC X(02).           
             15  FILLER                     PIC X(01) VALUE '|'. 
             15  REF-TRANS-AGENCY           PIC X(03).           
             15  FILLER                     PIC X(01) VALUE '|'. 
             15  REF-TRANS-NUMBER           PIC X(11).           
             15  FILLER                     PIC X(01) VALUE '|'. 
     05  FC-LN-DATA.                                             
         10  FC-DOCD.                                            
             15  EQUITY-ACCOUNTS.                                
                 20  EQUITY-ACCOUNT-1       PIC X(04).           
                 20  FILLER                 PIC X(01) VALUE '|'. 
                 20  EQUITY-ACCOUNT-2       PIC X(04).           
                 20  FILLER                 PIC X(01) VALUE '|'. 
                 20  EQUITY-ACCOUNT-3       PIC X(04).           
                 20  FILLER                 PIC X(01) VALUE '|'.  
                 20  EQUITY-ACCOUNT-4       PIC X(04).            
                 20  FILLER                 PIC X(01) VALUE '|'.  
                 20  EQUITY-ACCOUNT-5       PIC X(04).            
                 20  FILLER                 PIC X(01) VALUE '|'.  
                 20  EQUITY-ACCOUNT-6       PIC X(04).            
                 20  FILLER                 PIC X(01) VALUE '|'.  
                 20  EQUITY-ACCOUNT-7       PIC X(04).            
                 20  FILLER                 PIC X(01) VALUE '|'.  
                 20  EQUITY-ACCOUNT-8       PIC X(04).            
                 20  FILLER                 PIC X(01) VALUE '|'.  
             15  EQUITY-ASSET-VALUES.                             
                 20  ASSET-VALUE-1          PIC X(14).            
                 20  FILLER                 PIC X(01) VALUE '|'.  
                 20  ASSET-VALUE-2          PIC X(14).            
                 20  FILLER                 PIC X(01) VALUE '|'.  
                 20  ASSET-VALUE-3          PIC X(14).            
                 20  FILLER                 PIC X(01) VALUE '|'.  
                 20  ASSET-VALUE-4          PIC X(14).            
                 20  FILLER                 PIC X(01) VALUE '|'.  
                 20  ASSET-VALUE-5          PIC X(14).           
                 20  FILLER                 PIC X(01) VALUE '|'. 
                 20  ASSET-VALUE-6          PIC X(14).           
                 20  FILLER                 PIC X(01) VALUE '|'. 
                 20  ASSET-VALUE-7          PIC X(14).           
                 20  FILLER                 PIC X(01) VALUE '|'. 
                 20  ASSET-VALUE-8          PIC X(14).           
                 20  FILLER                 PIC X(01) VALUE '|'. 
             15  DESCRIPTION-FIELDS.                             
                 20  DESCRIPTION-FIELD-1    PIC X(12).           
                 20  FILLER                 PIC X(01) VALUE '|'. 
                 20  DESCRIPTION-FIELD-2    PIC X(12).           
                 20  FILLER                 PIC X(01) VALUE '|'. 
                 20  DESCRIPTION-FIELD-3    PIC X(12).           
                 20  FILLER                 PIC X(01) VALUE '|'. 
                 20  DESCRIPTION-FIELD-4    PIC X(12).           
                 20  FILLER                 PIC X(01) VALUE '|'. 
                 20  DESCRIPTION-FIELD-5    PIC X(12).           
                 20  FILLER                 PIC X(01) VALUE '|'. 
                 20  DESCRIPTION-FIELD-6    PIC X(12).           
                 20  FILLER                 PIC X(01) VALUE '|'.
         10  FC-STATUS                      PIC X(05).          
         10  FILLER                         PIC X(01) VALUE '|'.
         10  LAST-USER                      PIC X(08).          
         10  FILLER                         PIC X(01) VALUE '|'.
         10  APPROVALS                      PIC X(05).          
         10  FILLER                         PIC X(01) VALUE '|'.
         10  LAST-DATE                      PIC X(08).