Inline code: file `myfile.txt`is the good example :)

Code example:
```sql
SET SERVEROUTPUT ON
SET FEEDBACK OFF
declare

  CURSOR c_user_tablespaces is 
    select tablespace_name 
    from dba_tablespaces 
    where contents not in ('UNDO','TEMPORARY') and tablespace_name not in ('SYSTEM','SYSAUX');

BEGIN
  for r_user_tablespaces in c_user_tablespaces 
    loop
      s1 := s1 || r_user_tablespaces.tablespace_name || ',';
      s2 := s2 || r_user_tablespaces.tablespace_name || ''','|| chr(13)||'''';
    end loop;
END;
/
```