The <preformat> element is typically used for machine-related communication such as ASCII art and error message reports, in which whitespace such as tabs, line feeds, and spaces should be preserved.

Position: The @position attribute may be used to indicate whether this element must be anchored at its exact location within the text, or whether it may float, for example, to the top of the next page, next column, to the end of a logical file, or within a separate window. For the typical <preformat> element, the “float or anchor” decision will be governed by the size of the object. For example, short preformat fragments are typically anchored whereas longer preformats are typically placed elsewhere such as in a separate window or at the end of the document.

Equations: The MathML elements to describe equations are not permitted within <preformat>. If equations are encountered within computer code, they can be tagged using the element <named-content> to preserve the fact that they were equations or the element <styled-content> to preserve that fact that they were set in a math font.