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/usr/share/a2ps/sheets/gmake.ssh is in a2ps 1:4.14-3.

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# Style sheet for GNUmakefiles
#
# Copyright (c) 1999 Alexander Mai
# $Id: gmake.ssh,v 1.1.1.1.2.1 2007/12/29 01:58:29 mhatta Exp $
#

#
# This file is part of a2ps.
#
# This program is free software; you can redistribute it and/or modify
# it under the terms of the GNU General Public License as published by
# the Free Software Foundation; either version 3, or (at your option)
# any later version.
#
# This program is distributed in the hope that it will be useful,
# but WITHOUT ANY WARRANTY; without even the implied warranty of
# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
# GNU General Public License for more details.
#
# You should have received a copy of the GNU General Public License
# along with this program; see the file COPYING.  If not, write to
# the Free Software Foundation, 59 Temple Place - Suite 330,
# Boston, MA 02111-1307, USA.
#

# 0.3 am
#   += fixed, %.:%. added

style GNUMakefile is
requires a2ps 4.12a

written by "Alexander Mai <st002279@hrzpub.tu-darmstadt.de>"
version is 0.4
documentation is
  "Special tokens of GNUmakefiles and non terminal declarations are highlighted."
end documentation

# First get the common stuff from make
ancestors are
  make
end ancestors

# extensions unique to GNU make
operators are
  # += assignment to variables
  (/^( *)/             # \1. Leadings spaces
   /([a-zA-Z0-9_-]+)/  # \2. variable name
   /( *\\+=)/          # \3. spaces and +=
   \1 Plain, \2 Label, \3 Plain),

  # Pattern rules (e.g., `%.o : %.c')
  (/^(%[.][a-zA-Z0-9_-]+)/  # \1. to-pattern
   /( *: *)/                # \2. colon and spaces
   /(%\\.[a-zA-Z0-9_-]+)/   # \3. from-pattern
   \1 Label_strong, \2 Plain, \3 Label_strong)
end operators

end style