3.4.1.1 Omit False Conditionals Listing Option

The -ac form of this option omits false conditionals from a listing. Any lines that are not assembled because of a false .if or .ifdef (or the .else of a true .if or .ifdef) will be omitted from the listing. The following example shows a listing where the -ac option was not used.
GAS LISTING asm.s                       page 1
1              	# 1 "asm.S"
2              	# 1 "<built-in>"
1              	      .data
0
2              	      .if 0
3              	        .if 1
4              	        .endif
5              	        .long 0
6              	        .if 0
7              	          .long 0
8              	        .endif
9              	      .else
10              	        .if 1
11              	        .endif
12 0000 02000000 	        .long 2
13              	        .if 0
14              	          .long 3
15              	        .else
16 0004 04000000 	          .long 4
17              	        .endif
18              	      .endif
19              	      .if 0
20              	        .long 5
21              	      .elseif 1
22              	        .if 0
23              	          .long 6
24              	        .elseif 1
25 0008 07000000 	          .long 7
26              	        .endif
27              	      .elseif 1
28              	        .long 8
29              	      .else
30              	        .long 9
31              	      .endif
The next example shows a listing for the same source where the -ac option was used.
GAS LISTING asm.s 			page 1
1              	# 1 "asm.S"
2              	# 1 "<built-in>"
1              	      .data
0
0
2              	      .if 0
9              	      .else
10              	        .if 1
11              	        .endif
12 0000 02000000 	        .long 2
13              	        .if 0
15              	        .else
16 0004 04000000 	          .long 4
17              	        .endif
18              	      .endif
19              	      .if 0
21              	      .elseif 1
22              	        .if 0
24              	        .elseif 1
25 0008 07000000 	          .long 7
26              	        .endif
27              	      .elseif 1
29              	      .else
31              	      .endif
Note: Some lines omitted due to -ac option.