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Understanding logical reasoning is essential in the landscape of modern education, especially within subjects like mathematics and philosophy. Logical reasoning involves evaluating arguments and assertions based on established principles to reach a conclusion. It relies heavily on the quality and structure of the statements involved.

Statements, in the context of logical reasoning, must be clear enough to be analyzed for their validity. They are the building blocks that carry truth values—either true or false—which can be operated on through logical connectives, such as 'and', 'or', and 'not'.

However, not all sentences qualify as statements. Questions, commands, and expressions of emotion are examples of sentences that are fundamental in daily communication but do not fit the criteria of statements in logical reasoning because they lack definitive truth values. It's important to distinguish between sentences that constitute statements and those that do not to avoid confusion when evaluating arguments or solving problems that involve logical reasoning.

Mathematical statements are assertions that can definitely be identified as either true or false. For instance, the sentence 'The sum of two odd numbers is even' is a mathematical statement because we can objectively verify it to be true. In contrast, non-statements like questions, commands, and exclamations do not hold a place in mathematical reasoning because they do not assert information that can be validated or refuted.

Understanding the delineation between statements and non-statements is critical for performing mathematical proofs, problem-solving, and logical deduction. Central to this understanding is recognizing that a statement has to express a clear and testable claim. Mathematical reasoning is rigorous and systematic, which is precisely why ambiguous or subjective sentences such as 'That equation is beautiful!' are excluded from the realm of mathematical discussions concerning truth or falsehood.

The concept of truth value is pivotal to both logical reasoning and mathematical discourse. A truth value is a property of a statement that indicates whether it is true or false. For any meaningful discussion in logic or mathematics to take place, the statements must carry this attribute. Without a truth value, a sentence cannot be subjected to scrutiny or used in logical operations.

When identifying whether a sentence is a statement, it is essential to determine if it indeed has a truth value. As shown in the given examples, while a question may inspire thought or a command may prompt action, neither can be evaluated based on truth, as they do not assert anything about reality. Similarly, exclamations such as 'Wow!' do not contain a truth value because they are merely reactions and do not convey a factual claim or proposition. This underlines why such sentences are categorized as non-statements in logical and mathematical contexts.