List of files to be built to an executable module. The utility processes files with the following extensions:
| .cbl | The COBOL Compiler is invoked to compile the program source to .obj |
| .int | The COBOL Generator is invoked to generate the intermediate code to .obj |
| no extension | .obj assumed. The module is processed and passed on to the Linker |
| .obj | The module is processed and passed on to the Linker |
| .lnk | The .obj files specified in the .lnk file are processed before being passed to the Linker. Note that a .lnk file must be preceded on the command line by an @ character |