L-Value: In compilation, l-values are those variables which can be put on the left side of an expression. Example as follows:

int a, b;
a = b;
In the above assignment statement, variable 'a' is the l-value.

Structures are l-values whereas arrays are not l-values.

Structure Example:
struct node
{
  int value;
  struct node * next;
};
struct node n1, n2;
n1 = n2;
Array Example:
char name1[10];
char name2[10];
name1 = name2; /*Gives compilation error*/

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union type, struct vs union, struct pack padding, size of a structure, bit fields, l-value, struct and array, function declaration and definition, calling conventions, calling convention of C,C++ and PASCAL,

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