BY - Beginning of Year
Beginning of Year (BY) will return the 1st day of the year of the date found in Operand 3.
Statement:			Find the 1st day of the year in which an employee reached their 5-year anniversary with the company.
Line	CMD	OT	Operand 1	OPER	OT	Operand2	OT	Operand3	If Goto	Else GoTo
00010	LET	V	HIRE DT PLUS 5 YRS	BY	DB	EEM.HIRE_DATE	A	+5Y	00100	

In the example above, an employee was hired on Dec. 13, 1984. Operand 3 will calculate 5 years in the future, December 1989 and the BY operator will determine the beginning of that year, January 1, 1989. This value will be returned to Operand 1. 
Refer to BD in page 56 for possible Operand 3 values.