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ISO/IEC TR 19755:2003 specifies a feature for finalizing objects in COBOL. The specification is a Type 2 Technical Report so that implementations can be undertaken on an experimental basis. The experience gained is expected to result in an improved specification that can progress to standardization.

The purpose of object finalization is to free resources that will not otherwise be freed by the normal garbage collection process. Examples include files that are open, temporary work files, database connections, TCP/IP socket interfaces and network connections.