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HTML

Are we sending a variable name in the name attribute and its respective variable value in the value attribute?

Are we sending a variable name in the name attribute and its respective variable value in the value attribute?

i.e.

<input type="checkbox" id="development" value="interest_development" name="user_interest">

In this input we have this: name="user_interest" value="interest_development"

So, a server side process would be: user_interest: interest_development

Is it the way it works? I just want to understand the big picture. Thanks