SQL> SQL> set serveroutput on SQL> set echo on SQL> DECLARE 2 v_A Number := 50; 3 v_B Number; 4 BEGIN 5 IF v_A > 40 THEN 6 v_B := v_A - 40; 7 DBMS_OUTPUT.PUT_LINE('V_B = ' || v_B); 8 ELSE 9 v_B := 0; 10 END IF; 11 END; 12 / V_B = 10 PL/SQL procedure successfully completed.