cobol2.hlp (Table of Contents; Topic list)
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MASM Details (↑ Compiler Control)
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     This directive only affects .OBJ files.
 
     You could use this directive to investigate the performance of small
     sections of code, as it allows you to edit the generated output. You
     should only use this directive on programs with one code segment, or
     the code produced will not work correctly.
 
     You must set the ASMLIST directive to specify the destination of the
     MASM-compatible listing. You can still use SOURCEASM to enable you to
     include source lines as comments. An .OBJ file is still generated,
     although it may differ slightly from the .OBJ file produced by MASM.
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