Set the Perform Dead Code Analysis option in the project verification options if you want the parser to collect statistics on the number of unreachable statements and dead data items in a program, and to mark the constructs as dead in Interactive Analysis. You can view the statistics in the Legacy Estimation tool, as described in Analyzing Projects in the product documentation set.
For COBOL programs, you can use a DCE coverage report to identify dead code in a source program. The report displays the text of the source program with its "live," or extracted, code shaded in pink.