https://gcc.gnu.org/bugzilla/show_bug.cgi?id=109358
--- Comment #4 from Jerry DeLisle <jvdelisle at gcc dot gnu.org> --- Well this is getting quite interesting. There is a bit of discussion going on the Fortran Discourse about this. https://fortran-lang.discourse.group/t/tab-formatting-with-stream-access/5466/47 After thinking about this a lot and going back in my mind to the beginning, we had no concept of a "STREAM" file having a "record". In fact we never even try to track where the end of a record may be. So my thoughts are is when doing formatted "STREAM" writes I can introduce a variable in the gfc_unit structure to keep track in the stream where the end of the last "record" occurred. Now by "record" this would be either when a /n or /n/r ocurred. You can think of a complication where someone just decides to write out a /n or a /n/r explicitly not using NEWLINE and not using the implicit EOR that happens with every formatted write statement. So I begin to believe this is a conceptual error in the standard. The fact that there is such discussion about it implies that it is a conceptual error. Regardless, I think I can handle the implicit EOR that occurs and track this, but I do not want to waste my time with explicit things. Why? The real purpose of STREAM was suppose to be, in my mind, a way to write a binary stream irrespective of formatting. (sigh) More as I proceed.