code: def dvcfs(tmp_dir, dvc, scm):
      fs_structure = {
          "models": {  # mixed dvc + git directory
              "train.py": "train dot py",
              "test.py": "test dot py",
          },
          "README.md": "my little project",  # file
          "src": {  # repo-only directory
              "utils": {
                  "__init__.py": "",
                  "serve_model.py": "# this will serve a model `soon`",
              }
          },
      }
      dvc_structure = {
          "data": {  # dvc only directory
              "raw": {
                  "raw-1.csv": "one, dot, csv",
                  "raw-2.csv": "two, dot, csv",
              },
              "processed": {
                  "processed-1.csv": "1, dot, csv",
                  "processed-2.csv": "2, dot, csv",
              },
          },
          os.path.join(
              "models", "transform.pickle"
          ): "model model",  # file
      }
  
      tmp_dir.scm_gen(fs_structure, commit="repo init")
      tmp_dir.dvc_gen(dvc_structure, commit="use dvc")
  
      return DVCFileSystem(repo=dvc, subrepos=True)
  
file_path: dvc/tests/unit/fs/test_dvc_info.py
imports: import os
  import pytest
  from dvc.fs.dvc import DVCFileSystem
  from dvc.testing.tmp_dir import make_subrepo
label_desc: Use image node_id 1 for calling a global function with example usage: dvcfs(tmp_dir, dvc, scm) and returns: DVCFileSystem