Use OFFSET to produce a condensed PROCEDURE DIVISION listing.

OFFSET option syntax

Default is: NOOFFSET

Abbreviations are: OFF|NOOFF

With OFFSET, the condensed PROCEDURE DIVISION listing will contain line numbers,statement references, and the location of the first instruction generated for each statement.
In addition, the listing also shows:

• Global tables
• Literal pools
• Size of the program's WORKING-STORAGE, and its location in the object code if the program is compiled with the NORENT option