The Paragraph level

<Paragraph> indicates the root of a subtree of information about a paragraph contained in the program. If the program has been compiled with debugging, there will be one of these for each Procedure Division section or paragraph in the program.

Each paragraph sub-tree contains the following tags:

<Name> Gives the name of the paragraph or section. This appears in uppercase, regardless of the case seen in the actual source code.
<Count> Shows the number of times this paragraph was entered, by any means.
<Ticks> Indicates the number of times the timer went off while in this paragraph. Time spent waiting for the user to respond is counted only on Windows NT systems. Time spent in between paragraphs or programs may count for either the caller or the called routine, depending on the timing.