Framework EDI Reference. SEFManager Utility
.COMS Section

The .COMS section lists all the composite elements in the version of the EDI standard from which the implementation guideline is based.  The list does not have to be in alphabetical order.  The EDI standard define the composite element as consisting of sub elements (or component elements).  Along that line, the SEF file displays the definition of the composite element as follows:

C048=[1082,M][1680][1082]

which means that the composite element with ID "C048" is made up of sub elements with ID "1082", "1680" and another "1082" in order.