Identifiers

Identifiers are composed of up to 30 alphanumeric characters, dollar sign($), underscore(_), or number sign(#) and must begin with a letter. Identifiers are case-insensitive unless they are in double-quotes. For example, the identifiers, LASTNAME and LastName are identical whereas "LASTNAME" and "LastName" are not. Reserved words may not be used as identifiers unless they are in double-quotes. For example, "AND" is a legal identifier, whereas AND is not. Double-quoted identifiers may contain any valid ASCII character except for null and newline.