ARE THE SAME
ARE_THE_SAME statements tell ASCEND that two variables should be merged such that they actually refer to the same thing: when one changes, the other changes at exactly the same time. One can still refer to the variable by either name, but it will only occupy a single place in the solver's list of variables.
For examples see Object-oriented modelling.
See also ALIASES, IS_REFINED_TO, and WILL_BE_THE_SAME.