Q – Equals 
The Equals (EQ) operator instructs the UserCalc to compare two Operands to check for equality.   
EQ is not only a comparison Operator; it is also used with LET to allow values to be moved into Variables, Pay Components, etc.
		In addition, EQ can be used to concatenate strings. If the Operands are anything but numbers the information in Operand 2 and 3 will be concatenated and stored in Operand 1.
Statement:			If employees are in the salaried unit, they will be assigned a parking fee of $75 into PC 296.
Line	CMD	OT	Operand 1	OPER	OT	Operand2	OT	Operand3	If Goto	Else GoTo
00010	IF	DB	DUN.UNITS_CODE	EQ	A	SALARIED UNIT			00100	99999
00100	LET	PC	296	EQ	N	75			99999	
99999	EXIT								99999	

Here, the EQ operator compares the values in Operand 1 to Operand 2, if they are equal; the UserCalc goes to Line 00100 and assigns the fee.