Variable Memory Area: V
You can use V memory to store intermediate results of operations being performed by the control logic in your program. You can also use V memory to store other data pertaining to your process or task. You can access the V memory area in bits, bytes, words, or double words:
Bit: V[byte address].[bit address] V10.2
Byte, Word, or Double Word: V[size][starting byte address] VW100
Kaynak:
V-, M- and L-memory for S7-200 - PLCS.net - Interactive Q & A