The LABEL statement associates a label with each variable for the duration of the PROC PRINT step. When you use SPLIT= in the PROC PRINT statement, the procedure uses labels for column headers. The split character (*) starts a new line in the column heading. Therefore, the equal signs (=) in the labels underline the column headers.
   label month='Month**====='
         state='State**====='
         expenses='Expenses**========';