https://gcc.gnu.org/bugzilla/show_bug.cgi?id=125801

--- Comment #1 from Manfred Schwarb <manfred99 at gmx dot ch> ---
Another example:
cat > td.f <<EOF
      program td

      INTEGER t1,t2
      CALL SYSTEM_CLOCK(t1)
      CALL sleep(1)
      CALL SYSTEM_CLOCK(t2)
      !!print*,t2,t1
      print*,"Ende: ",(t2-t1)/1000.0

      end
EOF


#> /usr/local/gfortran-17/bin/gfortran -Wall -W td.f -o td
td.f:4:24:

    4 |       CALL SYSTEM_CLOCK(t1)
      |                        1
Warning: Variable 't1' passed to INTENT(OUT) argument at (1) but value never
used [-Wunused-intent-out]
td.f:6:24:

    6 |       CALL SYSTEM_CLOCK(t2)
      |                        1
Warning: Variable 't2' passed to INTENT(OUT) argument at (1) but value never
used [-Wunused-intent-out]

If one uses the commented "print*,t2,t1", no warnings are shown.
It seems that even slightly "hidden" uses as in a mathematical calculation
are not considered as "used".


This is with
#> /usr/local/gfortran-17/bin/gfortran --version
GNU Fortran (GCC) 17.0.0 20260614 (experimental)
Copyright (C) 2026 Free Software Foundation, Inc.
This is free software; see the source for copying conditions.  There is NO
warranty; not even for MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.

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