An operand is normally continued by ending the first line with a comma and continuing anywhere on the next line.
It is permissible to extend an operand to column 71, put a nonblank character in column 72, and continue anywhere on the next line. There are no restrictions as to where the operand must be divided when continuing.
A special rule applies to continuation of character strings enclosed in single quotation marks. To continue a quoted string, enter a nonblank character in column 72 and continue the string beginning in column 1 of the next line (this is the only case in which a restriction is placed on the beginning column of the continuation). Comments or blank lines enclosed in single quotation marks are processed as part of the quoted string.