A comment-entry is an entry in the Identification Division that can be any combination of characters from the computer's character set. A comment-entry is for documentary purposes only, may extend over more than one line and is terminated upon encountering a division, section or paragraph name that is a reserved word

OSVS or encountering any character

in area A of a line. The continuation of a comment-entry by the use of the hyphen in the indicator area is not permitted.