Let's look at a simple before-and-after example to see what you can expect from Dead Code Elimination.
Before:
WORKING-STORAGE SECTION. 01 USED-VARS. 05 USED1 PIC 9. 01 DEAD-VARS. 05 DEAD1 PIC 9. 05 DEAD2 PIC X. PROCEDURE DIVISION. FIRST-USED-PARA. MOVE 1 TO USED1. GO TO SECOND-USED-PARA. MOVE 2 TO USED1. DEAD-PARA1. MOVE 0 TO DEAD2. SECOND-USED PARA. MOVE 3 TO USED1. STOP RUN.
After:
WORKING-STORAGE SECTION. 01 USED-VARS. 05 USED1 PIC 9. PROCEDURE DIVISION. FIRST-USED-PARA. MOVE 1 TO USED1. GO TO SECOND-USED-PARA. SECOND-USED PARA. MOVE 3 TO USED1. STOP RUN.