Declare all variables. If no such option is available, setting the implicit type of all variables to a type that is not used in the program often snags undeclared variables. Arrange identifiers in type declarations logically based on the entities which they describe. Subprogram arguments may be declared in order of appearance in the argument list. If there is no other obvious order, arrange alphabetically.
Expressions Surround low precedence operators with space.
Split an expression across lines after an operator. Indent continuation lines. Preferably operate on arrays such that the first indices vary fastest and the last vary slowest. Specify all subscripts in any array reference. Do not exceed the bounds of declared array dimensions.