Quelle  Dahl-p61.cbl   Sprache: Cobol

       identification division.
       program-id. dahl-p61.
      * aus O-J Dahl - Verifiable Programming
       author. Jens.
       date-written. 5.1.2009.
       date-compiled.
       data division.
       working-storage section.
       linkage section.
       77 x      pic 9(4).
       77 y      pic 9(4).
       77 z      pic 9(4).
       procedure division using x y returning z.
         if x<y then
           move 0 to z
         else
           compute z=(x -y)/y+1
        end-program dahl-p61.