       [ tagLineStartIndex, indentLevel, tagLineEndIndex, tag, primaryQuotedString, otherParameterMap ] = res
       offset = tagStartIndex + 1
       
+      subResourcePath = path.join (path.dirname resourcePath), primaryQuotedString
+
       # extract subContent (recursive)
-      subResourcePath = path.join (path.dirname resourcePath), primaryQuotedString
       subContent = @__processSync subResourcePath, otherParameterMap.isolated
 
-      content = @__insertSyncTagContents resourcePath, subResourcePath, subContent, content, tagLineStartIndex, tagLineEndIndex
+      content = @__insertIncludeTagContents resourcePath, subResourcePath, subContent, content, tagLineStartIndex, tagLineEndIndex
 
     return content
 

    res = @__extractCommonOptions tagString, ['isolated'], resourcePath, content, tagStartIndex, linebreakCharacter, indentCharacter
    return [ tagStartIndex, res ]

  __insertSyncTagContents: ( resourcePath, subResourcePath, subContent, content, tagLineStartIndex, tagLineEndIndex ) ->

    # insert comments
    if @optionMap.insertComments

    return content


  __processIncludeTag: (resourcePath, content, cbfn, offset = 0)->

    [ tagStartIndex, res ] = @__extractNextIncludeTag resourcePath, content, offset
    if tagStartIndex is -1
      return cbfn null, content

    [ tagLineStartIndex, indentLevel, tagLineEndIndex, tag, primaryQuotedString, otherParameterMap ] = res
    offset = tagStartIndex + 1
    
    subResourcePath = path.join (path.dirname resourcePath), primaryQuotedString
    
    # extract subContent (recursive)
    @__process subResourcePath, otherParameterMap.isolated, true, (err, subContent)=>

      return cbfn err if err

      content = @__insertIncludeTagContents resourcePath, subResourcePath, subContent, content, tagLineStartIndex, tagLineEndIndex
      
      @__processIncludeTag resourcePath, content, cbfn, offset


  __processSyncIncludeTag: (resourcePath, content)->

