A statement in the KAP listing labeled with a line number of 21, for example, is either the same as line 21 from the original program, or is derived from line 21. These line numbers are useful when inspecting the KAP transformed program listing. KAP sometimes generates several lines of code from a single line of the original program; in that case, each of the new lines of code is labeled with the same number as that of the original program. Consequently, lines of the KAP transformed program listing may be easily related to the lines of the original program listing. Lines from an INCLUDE file are numbered starting from 1 for the first line in the included file.