In the case of write, the data in the file buffer is converted to the interface format. In this way the sections and paragraphs become accessible to the client program which may control in what order they are executed. The basic business logic remains, but the overall control flow is turned over to the client which could be a Java servlet or applet. In this case the degree of change is much greater than is the case with encapsulation. The Data Division is broken up into objects and the Procedure Division is segmented into methods.
Objects correspond to existing records, tables or data groups.
Methods correspond to existing sections or paragraphs. Then the methods are assigned to the objects they process to create classes. If methods of one class use the same data as another class, then the dominant class becomes the parent class. If neither is dominant, the classes become associates. By repeating the dominance analysis a class hierarchy emerges.