Indicates a variable that is updated after each direct access I/O
  operation, to reflect the record number of the next sequential
  record in the file.  It takes the following form:

  ASSOCIATEVARIABLE = asv

  asv  Is an integer variable.  It cannot be a dummy argument
       to the routine in which the OPEN statement appears.
       Use only in direct access mode.

                                 NOTE

          Direct access  READ,  direct  access  WRITE,  FIND,
          DELETE, and REWRITE statements can affect the value
          of the variable.