A paragraph consists of a paragraph-name followed by a period and a space, and by zero, one or more sentences, or a paragraph header followed by one or more entries. Comment entries can be included within a paragraph. The paragraph header or paragraph-name starts in area A of any line following the first line of a division or a section.
It may start in area B.
The first sentence or entry in a paragraph begins either on the same line as the paragraph header or paragraph-name, or in area B of the next nonblank line that is not a comment line. Successive sentences or entries begin either in area B of the same line as the preceding sentence or entry, or in area B of the next nonblank line that is not a comment line.
Sentences can begin anywhere in area A or area B unless the AREACHECK directive is specified.
When the sentences or entries of a paragraph require more than one line, they can be continued as described in the section Continuation of Lines.