Abstract
All aspects of software engineering strive toward guaranteeing that an implemented algorithm performs the intended tasks. The paper describes results in investigating the relationship between specifications and re-engineered code for data processing programs in COBOL, and develops strategies for assigning significance to identified differences. A modified F(p) notation representation of the program will be manipulated into a standard form, from which features called program points will be used to guide complexity reduction. Finally, backbone elements called threads will be identified to explore the equivalence between the specifications and the program, where each thread will represent a different behavior mode of the program.

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