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Default Does variable set to cell value automatically becomre cell value?

I think I know the answer to this, but I want to be sure. I'm incrementing
a value that is in a cell location describe in part by a variable. The
formula looks like:

ws.Cells(iMoRow, "T").Value = _
ws.Cells(iMoRow, "T").Value + iOVComplCON

So the value in the cell is incremented by the variable "iOVComplCON"
amount. No problem.

Is this the same thing?

iWt = Cells(iMoRow, "T").Value
iWT = Cells(iMoRow, "T").Value + iOVComplCON

or do I have to have another line added to the two above:
Cells(iMoRow, "T").Value = iWt

I'm pretty sure that I have to have the added line, which means it's a
little simpler not to have the variable iWt at all, isn't it? Is there a
better/shorter way to do the same thing?

Thanks!
 
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