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Математик и черт
Almost no one has a good word to say about the COBOL ALTER verb (and with good reason). ALTER has long been obsolete; few people know how it works, and still fewer use it. Nevertheless, you may encounter ALTER in an old program. ALTER changes the destination of a GO TO statement elsewhere in the program. It complicates the task of eliminating GO TO, especially if you don’t notice that the ALTER is present. If you find an ALTER, replace it with a flag, a case structure, and some ordinary GO TOs. Once the ALTER is gone, you can eliminate the GO TOs by the usual methods. ALTER in COBOL

Из требований к ПО

I would like the program to look good, run quick,

.. так и хочется дописать - die young