An HTML user agent should present the body of an HTML document as a collection of typeset paragraphs and preformatted text. Except for preformatted elements (<PRE>, <XMP>, <LISTING>, <TEXTAREA>), each block structuring element is regarded as a paragraph by taking the data characters in its content and the content of its descendant elements, concatenating them, and splitting the result into words, separated by space, tab, or record end characters (and perhaps hyphen characters). The sequence of words is typeset as a paragraph by breaking it into lines.