To create a two-dimensional table, define a one-dimensional table in each occurrence of another one-dimensional table.

For example, in SAMPLE-TABLE-TWO above, TABLE-ROW is an element of a one-dimensional table that occurs two times. TABLE-COLUMN is an element of a two-dimensional table that occurs three times in each occurrence of TABLE-ROW.
To create a three-dimensional table, define a one-dimensional table in each occurrence of another one-dimensional table, which is itself contained in each occurrence of another one-dimensional table. For example:

In SAMPLE-TABLE-THREE, TABLE-DEPTH is an element of a one-dimensional table that occurs two times. TABLE-ROW is an element of a two-dimensional table that occurs two times within each occurrence of TABLE-DEPTH. TABLE-COLUMN is an element of a three-dimensional table that occurs three times within each occurrence of TABLE-ROW.
In a two-dimensional table, the two subscripts correspond to the row and column numbers. In a three-dimensional table, the three subscripts correspond to the depth, row, and column numbers.
Example: subscripting
Example: indexing
related tasks
Defining a table (OCCURS)
Referring to an item in a table
Putting values into a table
Creating variable-length tables (DEPENDING ON)
Searching a table
Processing table items using intrinsic functions
Handling tables efficiently
related references
OCCURS clause
(COBOL for Windows Language Reference)