Source Code Useable for All Source Forms

To write source code that is useable for all source forms (free, fixed, or tab), follow these rules:

Blanks	Treat as significant (see Free Source Form).
Statement labels	Place in column positions 1 through 5 (or before the first tab character).
Statements	Start in column position 7 (or after the first tab character).
Comment indicator	Use only !. Place anywhere except in column position 6 (or immediately after the first tab character).
Continuation indicator	Use only &. Place in column position 73 of the initial line and each continuation line, and in column 6 of each continuation line (no tab character can precede the ampersand in column 6).

The following example is valid for all source forms:

Column:
12345678...
                                                            73
_________________________________________________________________________

! Define the user function MY_SIN
      DOUBLE PRECISION FUNCTION MY_SIN(X)
        MY_SIN = X - X**3/FACTOR(3) + X**5/FACTOR(5)                    &
     &          - X**7/FACTOR(7)
      CONTAINS
        INTEGER FUNCTION FACTOR(N)
         FACTOR = 1
         DO 10 I = N, 1, -1
  10     FACTOR = FACTOR * I
        END FUNCTION FACTOR
      END FUNCTION MY_SIN