1 IDENTIFICATION
1 ID
2 DIVISION.
3 CLASS-ID . class-name-1
4 INHERITS class-name-2 .
5? other-identification-division-content
6 ENVIRONMENT DIVISION. class-environment-division-content
7? %Factory-definition
8? %Object-definition
9? 
9 END CLASS class-name-1.

Factory-definition:

1 IDENTIFICATION
1 ID
2 DIVISION. FACTORY.
3? 
3 DATA DIVISION. factory-data-division-content
4? 
4 PROCEDURE DIVISION.
4.1? 
4.1+ 
4.1 method-definition
5 END FACTORY.

Object-definition:

1 IDENTIFICATION
1 ID
2 DIVISION. OBJECT.
3? 
3 DATA DIVISION. object-data-division-content
4? 
4 PROCEDURE DIVISION.
4.1? 
4.1+ 
4.1 method-definition
5 END OBJECT.