Sales is an analysis variable used to calculate the Sum statistic. Sales appears twice in the COLUMN statement, and the same definition applies to both occurrences. FORMAT= specifies the format to use in the report. WIDTH= specifies the width of the column. Notice that the column headers for the columns that both Department and Sales create are a combination of the header for Department and the (default) header for Sales.
   define sales / analysis sum
                  format=dollar9.2 width=13;