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 [LET] variable = expression
 
 Usage Notes
   ■ The LET keyword is always optional. You can assign an expression to a
     variable with or without LET.
 
   ■ LET statements can be used with record variables only when both
     variables are the same user-defined type. Use the LSET statement to
     assign record variables of different user-defined types.
     See: ◄LSET Statement►  ◄User-Defined Data Types►