When opening a file with STATUS='SCRATCH', GNU Fortran tries to create the file in one of the potential directories by testing each directory in the order below.
TMPDIR, if it exists. GetTempPath function. Alternatively, on the Cygwin target, the TMP and TEMP environment variables, if they exist, in that order. P_tmpdir macro if it is defined, otherwise the directory /tmp.
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https://gcc.gnu.org/onlinedocs/gcc-7.2.0/gfortran/TMPDIR.html