POUs in IEC 1131-3
Program organization units or POUs are the language elements of a PLC program. They are small, independent software units containing the program code. The name of a POU should be unique within the project.
In IEC 1131-3 three types of POUs are distinguished referring to their different use:
programs
function blocks
functions
Each POU consists of two different parts: The declaration part and the code body part.
In the declaration part all necessary variables are declared.
The instruction or code body part of a POU is the part in which the instructions are programmed in the desired programming language.