ISO/IEC JTC1/SC22/WG5/N1212 Additional informative text following the last paragraph on page 6 of N1196. Note that this definition of assignment facilitates certain optimizations when the allocatable array component of the expression is allocated. In particular, 1. if the corresponding component of the variable is allocated with the same (or larger) size, its storage can be reused without the overhead of an additional allocation and deallocation; 2. if the expression is a function reference, the processor may simply copy the descriptor instead of the allocatable array contents and omit the deallocation of this component.