INDENT is an editing command used to insert spaces after the line numbers and before the leading keywords of a program in order to visually show the structure of the program. The increment value specifies how many spaces to indent each successive structure. The start-column specifies the column to place un-indented lines. The default start-column is seven. The default increment value is two. The INDENT statement will move lines starting with REM or a comment tail (!) but will not move comments appended to other statements with a comment tail.