The .FLAGS SUBSTITUTE and .NO FLAGS SUBSTITUTE commands turn on
    and turn off recognition of the Substitute flag character ($).
    The default Substitute flag character ($) or any replacement
    character you specify must be used in pairs.

    Formats

      .FLAGS SUBSTITUTE  [k]

      .NO FLAGS SUBSTITUTE

    Abreviated formats

      .FL SUBSTITUTE  [k]

      .NFL SUBSTITUTE

1  –  Parameter

 k

    Specifies a character to replace the current flag character.

2  –  Default

    .NO FLAGS SUBSTITUTE - Recognition of the Substitute flag
    character ($) is turned off.