= or := for asignment?

[AngusC]

Hello

I am reading the gnu makefile manual and section 2.4 has the example
objects = main.o kbd.o command.o display.o \
               insert.o search.o files.o utils.o

But at my workplace variables are defined like this:
GENUK_PATH     := ../genuk

Is = interchangeable with := ?  Or are they slightly different?

Angus
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