PL SQL Statements Oracle PLSQL Tutorial

The IF...THEN...ELSE statement allows you to process a series of statements under ELSE if the condition is false.
The Syntax for the IF...THEN...ELSE Statement

IF  
THEN
    
ELSE
    
END IF;
some_condition_evaluates_to_true, tests a BOOLEAN condition that you provide.
If true, the second parameter, perform_statements_condition_true, executes.
If the condition is false, the parameter perform_statements_condition_false executes.

SQL>
SQL> set echo on
SQL>
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('Hours b worked = ' || v_b);
  8       ELSE
  9            v_b := 0;
 10    END IF;
 11  END;
 12  /
Hours b worked = 10
PL/SQL procedure successfully completed.
SQL>