Assign a value using `=`
Example: `x = 10`
Example: `name = “Alice”`
Example: `is_active = True`
Use a valid identifier name
Start with a letter or underscore
Use letters, numbers, and underscores only
Do not start with a number
Do not use Python keywords
Variable names are case-sensitive
Multiple variables can be assigned at once: `a, b = 1, 2`
A variable can be reassigned: `x = 5`