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### 7.14 `.desc symbol, abs-expression`

This directive sets the descriptor of the symbol (see Symbol Attributes) to the low 16 bits of an absolute expression.

The ‘`.desc`’ directive is not available when `as` is configured for COFF output; it is only for `a.out` or `b.out` object format. For the sake of compatibility, `as` accepts it, but produces no output, when configured for COFF.