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        01  CLASS-OUT.
            05  CCNUM-OUT               PIC  X(14).
            05  CCDESC-OUT              PIC  X(40).
            05  CL-OUT                  PIC  X(14).
            05  CLDESC-OUT              PIC  X(38).

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       01  MASTER-OUT REDEFINES HEADER-RECORD.
            05  CC-NUMBER                   PIC  9(04).
            05  MTD-UNITS                   PIC  S9(07).
            05  MTD-DOLLARS                 PIC  S9(09).
            05  INV-ON-HAND                 PIC  S9(07).