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=

The = (equal sign) is used in many places in Excel
  • =formula.  At the beginning of a string denotes an Excel formula

    ex.

    =1+2
  • a = 1

    - as an assignment statement. The variable a gets assigned the value of 1.
  • if a = 1 then

    as a conditional to test for equality. If the value of a is 1 then the condition is True

    Note: in other programming languages conditionals are 2 equal signs "=="


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