| .line

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Syntax: .line line-number
Even though this is a directive associated with the `a.out` or `b.out` object-code formats, `as` still recognizes it when producing COFF output, and treats `.line` as though it were the COFF `.ln` if it is found outside a `.def`/`.endef` pair.
Inside a `.def`, `.line` is, instead, one of the directives used by compilers to generate auxiliary symbol information for debugging.