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─────VALUE Attribute────────────────────────────────────────────────────────
 
     Forces an actual argument to be passed by value. The formal
     argument receives a copy of the actual argument rather than the
     actual argument's address. The actual argument remains unaltered
     regardless of any local changes to the formal argument.
 
     Restrictions: Applies to formal arguments only, excluding character
     values, substrings, assumed-size arrays, adjustable-size arrays,
     and arrays declared with the C attribute
 
     See Also: ◄Formal Argument►
               ◄Actual Argument►
               ◄REFERENCE►
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