= returns a boolean value:

TRUE if both sides are evaluated as equal to each other in binary
FALSE if both sides are evaluated as NOT equal to each other in binary

SYNTAX:

(Cx or Exp)=(Cx or Exp)
where :
Cx is a conditional variable x
Exp is a Expression

NOTES:

Typically used in the logical expression of an IF statement.

EXAMPLES:

V134 = IF(V70 = 8, 1, 0)

In this IF statement, the = sign is used to compare the value of variable 70 to the number 8.  If the value is 8, this function returns a 1, otherwise it returns a 0.