The LIST statement operates
only on data that is read with an INPUT statement; it has no effect
on data that is read with a SET, MERGE, MODIFY, or UPDATE statement.
In the SAS log, a ruler
that indicates column positions appears before the first record listed.
For variable-length
records (RECFM=V), SAS writes the record length at the end of the
input line. SAS does not write the length for fixed-length records
(RECFM=F), unless the amount of data read does not equal the record
length (LRECL).