The collation of an identifier depends on the level at which it is defined. Identifiers of instance-level objects, such as logins and database names, are assigned the default collation of the instance. Identifiers of objects within a database, such as tables, views, and column names, are assigned the default collation of the database. Variables, GOTO labels, temporary stored procedures, and temporary tables can be created when the connection context is associated with one database and then referenced when the context has been switched to another database. Therefore, the identifiers for variables, GOTO labels, and temporary tables are in the default collation of the instance.