pandoc/test/command/10940.md

% pandoc -t plain
# Chapter one

(@foo) an example list.
(@) second item.

# Chapter two

(1@bar) reset the counter to one.
(@) another.

Foo is (@foo) and bar is (@bar).
^D
Chapter one

(1) an example list.
(2) second item.

Chapter two

(1) reset the counter to one.
(2) another.

Foo is (1) and bar is (1).