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In programming, lvalues represent objects that occupy a distinct location in memory. This memory location can be identified by an expression that evaluates to an lvalue. Essentially, an lvalue refers to a value that has an address. This concept is fundamental to understanding how variables and memory management work in many programming languages.

The term "lvalue" originates from the left-hand side of an assignment operation. Typically, the left-hand side of an assignment must be an lvalue, as it signifies the location where a value will be stored. For instance, in the statement `x = 5;`, `x` is an lvalue because it represents a memory location that will hold the value 5. Conversely, a value that does not represent a memory location, such as a literal number like 5, cannot be assigned to; it is not an lvalue.

Examples of expressions that yield lvalues include variable names, dereferenced pointers, and array elements. Each of these refers to a specific, addressable memory location. The existence of lvalues allows for the modification and manipulation of data stored in memory throughout a program's execution. Understanding lvalues is crucial for writing correct and efficient code, particularly when dealing with assignments, references, and memory access.