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Q: Explain DEBUGGING declarative

Answer:
USE FOR DEBUGGING enables debug procedures. Requires WITH DEBUGGING MODE. Triggers on: ALTER, PERFORM, GO TO, or reference to debug item. Displays data values and flow. Object code excluded unless compiled with DEBUG option.
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Q: What is DECLARATIVES section?

Answer:
DECLARATIVES contains USE procedures for exception handling. USE AFTER ERROR PROCEDURE ON file-name handles file errors. USE AFTER EXCEPTION handles specific conditions. Must be first in PROCEDURE DIVISION. END DECLARATIVES marks end.