USE subroutines AS below.
perform <subroutine name> using <p1>
changing <p2>.
form <subroutine name> using value(u_<p1>) type <type name> " pass value
changing value(c_<p2>) type <type name>. " pass reference
<code>
endform.
the above is best practice for subroutines.
pass values are declare as using value.
pass reference are declare as changing value.