Identifier:
*Unquoted identifiers
Unquoted identifiers can use letters (a-z), digits (0-9), and underscore (\_), and must start with a letter.
Depending on SQL implementation, and/or database settings, other characters may be allowed, some even as the first character, e.g.
@, $, \#, and other Unicode letters (source)
$ (source)
$, \#, and other letters from database character set (source)
$, and other Unicode letters (source)
Unquoted identifiers are case-insensitive. How this is handled depends greatly on SQL implementation: