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lvalue simply means an object that has an identifiable location in memory (i.e. having an address).
: "l-value" refers to memory location which identifies an object. l-value may appear as either left hand or right hand side of an assignment operator(=). l-value often represents as identifier. Expressions referring to modifiable locations are called "modifiable l-values". A modifiable l-value cannot have an array type, an incomplete type, or a type with the const attribute. For structures and unions to be modifiable lvalues, they must not have any members with the const attribute. The name of the identifier denotes a storage location, while the value of the variable is the value stored at that location. An identifier is a modifiable lvalue if it refers to a memory location and if its type is arithmetic, structure, union or pointer. For example, if ptr is a pointer to a storage region, then *ptr is a modifiable l-value that designates the storage region to which ptr points. In C, the concept was renamed as “locator value”, and referred to expressions that locate (designate) objects. The l-value is one of the following:
r-value simply means, an object that has no identifiable location in memory (i.e. having an address).
: r-value" refers to data value that is stored at some address in memory. A r-value is an expression, that can't have a value assigned to it, which means r-value can appear on right but not on left hand side of an assignment operator(=).
Note: The unary & (address-of) operator requires an l-value as its operand. That is, &n is a valid expression only if n is an l-value. Thus, an expression such as &12 is an error. Again, 12 does not refer to an object, so it's not addressable. For instance,
Remembering the mnemonic, that l-values can appear on the left of an assignment operator while r-values can appear on the right.
Reference: https://learn.microsoft.com/en-us/cpp/c-language/l-value-and-r-value-expressions?redirectedfrom=MSDN