(computing) The part of the data division of a COBOL program that describes the format of local variables and constants to be used by the program

(computing) The part of the environment division of a COBOL program that specifies the symbolic names of external files accessed by the program

(weaponry) squad automatic weapon, a class of light machine gun; a machine gun issued to a section of troops, being heavier than the standard assault rifle and personal machine guns issued per trooper.

(taxation, UK) The situation where certain shares are pooled and treated as a single asset for tax purposes.

plural of working-storage section

plural of neutron cross section