14.11 Exporting FrameMaker variables to DITA XML
DITA does not really support the concept of variables, other than conref attributes. Apparently the truly DITA-proper thing to do is to use conref attributes at the <ph> level.
§14.11.1 Understanding how Mif2Go represents variables in DITA
§14.11.2 Specifying a treatment for FrameMaker variables
§14.11.3 Retaining format properties of user variables in DITA
> 14 Producing DITA XML > 14.11 Exporting FrameMaker variables to DITA XML