COBOL typically deals with time in Coordinated Universal Time (UTC) when handling time zones. This helps standardize time representations across different regions and avoids complexities related to daylight saving time changes.

The "EVALUATE" statement in COBOL is commonly used to handle variable-length records based on a condition. It allows for structured conditional processing, making it suitable for scenarios involving variable record lengths.

In COBOL, an indexed file is associated with an index file that allows direct access to records based on the values in the indexed field. This provides efficient access to specific records without the need to sequentially read through the entire file.

Encapsulation is a key concept in Object-Oriented COBOL that restricts access to certain data and methods to only within the class. It helps in hiding the internal details of a class from the outside world, promoting data security and integrity.

The "AT END" phrase in COBOL is used to handle exceptions related to reaching the end of a file. It allows the program to take specific actions when the end of the file is encountered during file processing.

Handling dates and times in COBOL is crucial for applications that require time-related calculations and manipulations, such as scheduling, billing, or event tracking. It allows developers to work with temporal data effectively.

The FILE-CONTROL verb in COBOL is commonly used to handle file errors and exceptions. It specifies various attributes of files, including the FILE STATUS clause, which helps in managing file-related errors during program execution.

When opening a file in "Output" mode, COBOL will overwrite an existing file with the same name. This means that if a file with the specified name already exists, its content will be replaced by the new data.

In Object-Oriented COBOL, an abstract class is a class that cannot be instantiated on its own and may have abstract methods (methods without implementation). Abstract classes serve as a blueprint for other classes, providing common attributes and methods that subclasses must implement. They allow for code reusability and the definition of common behavior across multiple classes.

The commonly used COBOL intrinsic function for converting a numeric value to a character string is FUNCTION NUMVAL. It allows the conversion of numeric data to its alphanumeric representation, facilitating data manipulation and display.

The OCCURS clause in COBOL is used to define the number of occurrences of a data item in an array or table. It is a way of creating arrays and tables, allowing for the storage of multiple related values under a single data name.

When implementing a MERGE operation in COBOL, it's crucial to consider the organization of the input files. The organization specifies how the records in the files are arranged, such as sequentially or indexed, and it impacts the efficiency and effectiveness of the MERGE process.