Level-88 describes condition-names.When the string's values are foreseeable and it's long or unreadable and the string would be used in many places you could use level-88 string to make the evaluate process more easier and understandable.

For example: for the variable string ws-sex there should be two condition one is M for male the other is F for female . we can define that

05 ws-sex pic x(01).

88 ws-sex-male value M .

88 ws-sex-female value F .

It is clear that the sentence set ws-sex-male to true is much understandable than move M to ws-sex .

It is more obvious when the condition is more.

You can use a level 88 to set up condition names that can be used to simplify
IF and UNTIL tests.

Level 88 is a special level number used to improve the readability of COBOL
programs and to improve IF tests.

A level 88 looks like a level under another variable but it's not.

It does not have a PICTURE but it does have a value.

A level 88 is always associated with another variable and is a condition name
for that variable.

Here is an example:

002500002600 01 YES-NO PIC X.002700 88 ANSWER-IS-YES VALUE "Y".002800

Both of the following conditions test whether YES-NO is equal to "Y":003700

IF YES-NO "Y"003700 IF ANSWER-IS-YES

The condition name at line 002700 is another way of saying YES-NO "Y" and
can be used in IF and UNTIL conditions.

A level 88 condition name can be used for an alphanumeric or numeric variable.