import re


def reconstruct_lines(lines):
    """Reconstruction full lines from Fortran broken lines using &; and without comments"""
    new_lines = []
    current_line = ''
    for line in lines:
        # Remove comments (without removing pragmas, such as !$OMP)
        new_line = re.sub('![^$].*', '', line)
        new_line = new_line.rstrip(' ')
        if '&' in new_line:
            new_line = new_line.rstrip('& \n')
            current_line += new_line
        else:
            current_line += new_line
            new_lines.append(current_line)
            current_line = ''
    return new_lines