The blocks “if” and “otherwise” may include any other statements, including other nested conditional statements; while the else statement refers to the nearest previous if
Example
if ( A > 10 )
if ( A > 100 )
cout << "You have a lot of money.";
else
cout << "You have enough money.";
else
cout << "You have not enough money.";
To make it easier to understand the program, all the blocks “if” and “otherwise” (together with the brackets enclosing them) are shifted to the right by 2-3 characters — such a record is called a “ladder” record
Recording "ladder" is a good form for any programmer!