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chromium/third_party/blink/web_tests/external/wpt/css/css-lists/counters-scope-004.html 

<!doctype html>
<title>CSS Lists and Counters: counters scope</title>
<link rel="help" href="https://drafts.csswg.org/css-lists/#inheriting-counters">
<link rel="match" href="counters-scope-004-ref.html">
<meta name="assert" content="counters are not inherited from the previous sibling, when can be inherited from the ancestor">
<style type="text/css">
.reset { counter-reset: c; }
.rb::before { counter-reset: c; content: "R"; }
.use { counter-increment: c; }
.use::before { content: counters(c, ".") " "; }
</style>
<p>The following two lines should be the same:</p>
<!-- As rb creates counter only on ::before, the first span with class "use" -->
<!-- inside the "rb" will inherit its counter from second "reset" as span "rb" -->
<!-- will inherit it from previous sibling which is second "reset" -->
<div>
  <span class="reset"></span>
  <span class="use"></span>
  <span class="reset"></span>
  <span class="use"></span>
  <span class="rb">
    <span class="use"></span>
    <span class="reset"></span>
    <span class="use"></span>
  </span>
</div>
<div>1 1 R 2 3</div>