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IF statements provide a way to branch from one part of the program to another, when a certain condition is met. For example, IF (X>Y) THEN A=X-Y ELSE A=Y-X gives the same result as A=|X-Y| (absolute value). The program performs the X-Y calculation if X is larger than Y, and it branches to the Y-X calculation if Y is larger than X (or if they are equal).

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Q: What is are IF statements?
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