GNU Info

(as.info)Desc

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`.desc SYMBOL, ABS-EXPRESSION'
==============================

   This directive sets the descriptor of the symbol (Note: 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.