So can I assume then that you prefer:

CREATE CURSOR crsrAutoRateBillItems ;
	(arbi_bcm_fk 			I	 NOT NULL, ;
	 arbi_bcm_code 			C(12) 	 NOT NULL, ;
	 arbi_bfn_fk 			I     	 NOT NULL, ;
	 arbi_bcm_rate 			N(7, 2)  NOT NULL, ;
	 arbi_bcm_notbillable 	        L 	 NOT NULL, ;
	 arbi_bcm_use_billcode 	        L 	 NOT NULL, ;
	 arbi_bcm_min 			N(7, 2)  NOT NULL, ;
	 arbi_bcm_allowed 		N(7, 2)  NOT NULL, ;
	 arbi_bcm_order 		N(4, 0)  NOT NULL, ;
	 arbi_desc 			M 	 NOT NULL, ;
	 arbi_pieces 			N(12, 2) NOT NULL, ;
	 arbi_weight 			N(12, 2) NOT NULL, ;
	 arbi_qty 			N(12, 2) NOT NULL, ;
	 arbi_rate 			N(14, 4) NOT NULL, ;
	 arbi_ratetype 			C(1) 	 NOT NULL, ;
	 arbi_amount 			N(12, 2) NOT NULL, ;
	 arbi_revcode 			C(2) 	 NOT NULL, ;
	 arbi_dept 			C(2) 	 NOT NULL, ;
	 arbi_prompt 			L 	 NOT NULL, ;
	 arbi_line 			I 	 NOT NULL, ;
	 arbi_keep 			L 	 NOT NULL, ;
	 arbi_exception 		L 	 NOT NULL, ;
	 arbi_source 			N(1) 	 NOT NULL)

to

CREATE CURSOR crsrAutoRateBillItems ;
	(arbi_bcm_fk I NOT NULL, ;
	arbi_bcm_code C(12) NOT NULL, ;
	arbi_bfn_fk I NOT NULL, ;
	arbi_bcm_rate N(7, 2) NOT NULL, ;
	arbi_bcm_notbillable L NOT NULL, ;
	arbi_bcm_use_billcode L NOT NULL, ;
	arbi_bcm_min N(7, 2) NOT NULL, ;
	arbi_bcm_allowed N(7, 2) NOT NULL, ;
	arbi_bcm_order N(4, 0) NOT NULL, ;
	arbi_desc M NOT NULL, ;
	arbi_pieces N(12, 2) NOT NULL, ;
	arbi_weight N(12, 2) NOT NULL, ;
	arbi_qty N(12, 2) NOT NULL, ;
	arbi_rate N(14, 4) NOT NULL, ;
	arbi_ratetype C(1) NOT NULL, ;
	arbi_amount N(12, 2) NOT NULL, ;
	arbi_revcode C(2) NOT NULL, ;
	arbi_dept C(2) NOT NULL, ;
	arbi_prompt L NOT NULL, ;
	arbi_line I NOT NULL, ;
	arbi_keep L NOT NULL, ;
	arbi_exception L NOT NULL, ;
	arbi_source N(1) NOT NULL)

>Second, easier to locate the field name and the new value.
>
>>Which do you find more readable and why?

>REPLACE IN crsrAutoRateBillItems;
>>	arbi_bcm_fk WITH crsrResult.pdb_bcm_fk, ;
>>	arbi_bcm_code WITH crsrResult.bcm_code, ;
>>	arbi_bfn_fk WITH crsrResult.bcm_bfn_fk, ;
>>	arbi_bcm_rate WITH crsrResult.pdb_rate, ;
>>	arbi_bcm_notbillable WITH crsrResult.pdb_notbillable, ;
>>	arbi_bcm_use_billcode WITH crsrResult.pdb_use_commcode, ;
>>	arbi_bcm_min WITH crsrResult.pdb_min, ;
>>	arbi_bcm_allowed WITH crsrResult.pdb_allowed, ;
>>	arbi_bcm_order WITH ((crsrResult.pdb_order*10)+1), ;
>>	arbi_desc WITH ALLTRIM(crsrResult.pdb_desc), ;
>>	arbi_pieces WITH 0, ;
>>	arbi_weight WITH 0, ;
>>	arbi_qty WITH crsrResult.bcm_qty, ;
>>	arbi_rate WITH 0, ;
>>	arbi_ratetype WITH crsrResult.bcm_billtype, ;
>>	arbi_amount WITH 0, ;
>>	arbi_revcode WITH crsrResult.bcm_revcode, ;
>>	arbi_dept WITH crsrResult.bcm_dept, ;
>>	arbi_prompt WITH !crsrProdBillNoCNS.pdb_notbillable, ;
>>	arbi_exception WITH .F., ;
>>	arbi_source WITH 3

>or

>REPLACE IN crsrAutoRateBillItems;
>>	arbi_bcm_fk 		  WITH crsrResult.pdb_bcm_fk, ;
>>	arbi_bcm_code 		  WITH crsrResult.bcm_code, ;
>>	arbi_bfn_fk 		  WITH crsrResult.bcm_bfn_fk, ;
>>	arbi_bcm_rate 		  WITH crsrResult.pdb_rate, ;
>>	arbi_bcm_notbillable      WITH crsrResult.pdb_notbillable, ;
>>	arbi_bcm_use_billcode     WITH crsrResult.pdb_use_commcode, ;
>>	arbi_bcm_min 		  WITH crsrResult.pdb_min, ;
>>	arbi_bcm_allowed 	  WITH crsrResult.pdb_allowed, ;
>>	arbi_bcm_order 		  WITH ((crsrResult.pdb_order*10)+1), ;
>>	arbi_desc 		  WITH ALLTRIM(crsrResult.pdb_desc), ;
>>	arbi_pieces 		  WITH 0, ;
>>	arbi_weight 		  WITH 0, ;
>>	arbi_qty 		  WITH crsrResult.bcm_qty, ;
>>	arbi_rate 		  WITH 0, ;
>>	arbi_ratetype 		  WITH crsrResult.bcm_billtype, ;
>>	arbi_amount 		  WITH 0, ;
>>	arbi_revcode 		  WITH crsrResult.bcm_revcode, ;
>>	arbi_dept 		  WITH crsrResult.bcm_dept, ;
>>	arbi_prompt 		  WITH !crsrProdBillNoCNS.pdb_notbillable, ;
>>	arbi_exception 		  WITH .F., ;
>>	arbi_source 		  WITH 3