When data items are used in CALL statements, the reference count for these data items is incorrect. For instance, hovering over ws-pgm in the following shows 3 for the reference count instead of 2:

working-storage section.
01 ws-pgm pic x(3) value 'xyz'.
procedure division.
   call ws-pgm
   call ws-pgm

Full article: https://portal.microfocus.com/s/article/KM000010122