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At assembly time, the assembler:
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Evaluates conditional-assembly directives, assembling if the conditions are true.
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Expands macros and macro functions.
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Evaluates constant expressions such as MYFLAG AND 80H, substituting the calculated value for the expression.
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Encodes instructions and nonaddress operands. For example, mov cx, 13; can be encoded at assembly time because the instruction does not access memory.
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Saves memory offsets as offsets from their segments.
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Places segments and segment attributes in the object file.
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Saves placeholders for offsets and segments (relocatable addresses).
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Outputs a listing if requested.
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Passes messages (such as INCLUDELIB) directly to the linker.
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