At times re-grouping of an elementary data items in a record may be essential so that they can belong to the original as well as to the latest group. This is only possible in COBOL by the use of the RENAMES clause. The illustration below describes the use of the RENAMES clause.
66 PAY-OTHER-THAN-BASIC RENAMES DEARNESS-ALLOWANCE THRU
66 IT-AND-PF-DEDUCTIONS RENAMES PF-DEDUCT THRU IT-DEDUCT