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% arara: pdflatex
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\documentclass[12pt]{article}
\pagestyle{empty}
\usepackage[colorlinks]{hyperref}
\usepackage{glossaries-extra}
\setabbreviationstyle{long-em-short-em}
\newabbreviation{html}{HTML}{hypertext markup language}
\newabbreviation{ssi}{SSI}{server-side includes}
\newabbreviation{shtml}{SHTML}{\glsps{html} enabled \glsps{ssi}} 
\begin{document}
\tableofcontents
\section{\glsfmtlong{shtml}}
First use: \gls{shtml}, \gls{html}, \gls{ssi}. 

Next use: \gls{shtml}, \gls{html}, \gls{ssi}. 

\printunsrtglossaries 
\end{document}
