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Q: How to handle variable length records?

Answer:
Use RECORD CONTAINS min TO max CHARACTERS clause in FD. Define RECORD-LENGTH field in the record. For VSAM, use RECORD VARYING IN SIZE. Access actual length via LENGTH OF or special register. Handle both fixed and variable portions appropriately.
variable-length records files
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Q: How to use OCCURS DEPENDING ON?

Answer:
OCCURS DEPENDING ON creates variable-length tables. 01 WS-TABLE. 05 WS-COUNT PIC 99. 05 WS-ITEM OCCURS 1 TO 100 DEPENDING ON WS-COUNT. Only variable entries allocated based on counter. Used with variable length records.
occurs tables variable