As far as I know, .f and .f are both extensions related to the FORTRAN 77 fixed format. The fixed format is limited to 72 columns, where the first six columns are for special purposes. For example. a & at position 6 indicates the continuation of the line from the previous line.
Free form was introduced with Fortran 90 and is usually indicated by .f90 and .f90 . For a free form, you can use up to 132 columns, and no special columns exist. The continuation of the line is indicated by an ampersand at the end of the line.
Capital letters in a file extension usually include a preprocessor.
Note that these are conventions that can be overridden by compilation options for most compilers.
Alexander Vogt
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