type(ref) :: a,b,c,d, ea = "abc"print *, "a:", aa = 42b = f(f(f(f(a))))a = f(f(b))b = ab = f(a)print *, "a:", a, "b:", bc = cons(a, b)d = cp => d%pointer()select type(p)  type is (cons)    print *, "d: (",p%car,",",p%cdr,")"end selectprint *, "d:",de = cons(c, d)

          gfortran -cpp -DTEST -fcheck=all -frecursive refcount.f90

          ifort -cpp -DTEST -check refcount.f90