If the INCLUDE Fortran statement is used within a program, the code
that was included appears in the listing file with a plus sign (+)
immediately after the line number on each line of the file. INCLUDEd
lines are numbered separately from the lines of the main file. An
example of this (from an /lo=o listing) follows:
2 subroutine fr (w) 3 real w 4 INCLUDE 'b.f' 1 + a = 1.0 2 + w = w - a 5 return 6 end