Characters with significant RE/RS (CR/LF), and leading TAB or SPACE characters
When the line endings in a cell is important, this element should be used. It is also used for "second line indents", where a new line starts with a TAB character or SPACE characters.
Normally line endings, tabs and spaces are reduced to a "white space" in SGML, but in this element they are all preserved and significant.
This element contains "Replaceable Character Data", i.e. normal text, character entities and entity references. No other markup is recognized, and the text is not validated against the character set in the SGML declarations.