Every statement is either executable or nonexecutable. In general, if a statement specifies an action to be taken at runtime, it is executable. Otherwise, it is nonexecutable.
The nonexecutable statements specify attributes, such as type and size; determine arrangement or order; define initial data values; specify editing instructions; define statement functions; classify program units; and define entry points. In general, nonexecutable statements are completed before execution of the first executable statement.