<patch delimiter record>

── $# ──<comment>─┬───────────────────────┬────────────────────────────┤
                  └─<control information>─┘

$# records are patch delimiter records. Each individual patch within the input deck must be immediately preceded by a record with a $# in columns 1 and 2—columns 7 and 8 when the COBOL control option is TRUE. The remainder of the record is for comments and control information.

The control information contains information necessary for the $.COUNT, $.LABEL, $.MARK, and $.VERSION options.