It specifies the hierarchy of data within a record. It can take a value from the set of integers between 01-49 or from one of the special level-numbers 66 77 88
01 level. Specifies the record itself. It may be either a group item or an Elementary item. It must begin in Area A. 02-49 levels. Specify group or elementary items within a record. Group level items must not have picture clause. 66 level. Identify the items that contain the RENAMES clause. 77 level. Identify independent data item. 88 level. Condition names.