How is the COALESCE() function similar to the IF-THEN-ELSE statement?

As we all know, the COALESCE() function returns the first non-NULL value in the list of values. The following IF-THEN-ELSE statement is equivalent to the COALESCE() function.

IF value1 is not NULL THEN
output = value1;
ELSIF value2 is not NULL THEN
output = value2;
ELSIF value3 is not NULL THEN
output = value3;
.
.
.
ELSIF valueN is not NULL THEN
output = valueN;
ELSE
output = NULL;
END IF;

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