SjASMPlus от z00m

[Ped7g]

все равно метки получаются плохо различимыми

yes, doesn't look well.

I would maybe try to use the CN ahead of instruction, and real labels on separate line ahead:

frq = $+1
CN=CN+10 :   ld de,$0123

BTW, the "=" (alias "DEFL") is more like variable, and allows redefinition of the value. If things like `frq` are used for self-modify code, I would suggest to use EQU instead, which creates "constant" (attempt to redefine it second time in source will emit error about different value assigned).

With a bonus of the EQU maybe creating different visual feel in this case too:

frq EQU $+1
CN=CN+10 :   ld de,$0123

Or maybe use macro? But that will explode the listing file, but if you are not planning to use listing very often for this area of code, it may help with the source (you can disable listing for particular part of source, if you are using listing to check other areas).

countT  MACRO   cycles?
CN=CN+(cycles?)
        ENDM

CN=0
        ld      a,b         : countT 4
        and     $70         : countT 7
frq=$+1 ld      de,$1234    : countT 10
        IF CN < 26
            .((26-CN+3)/4) nop
            countT (26-CN+3)&-4
        ENDIF