I have found that the solution dependent state variables are typically passed as an array to user-subroutines related to user-defined material behavior. So, for a given material if I want to define 3 SDVs, will that be possible to associate each of the three SDVs with one of the 3 different element-set in the model. If yes, then how to define the initial condition or values for each of SDVs which are one to one mapped to three different element-set, by editing the input file 

For instance I tried to do something from my understanding, I had defined the three different SDVs as:

*Depvar
     3,

within the input file for a specific material. And then tried to define the initial values for these SDVs by associating them with each of the element-sets: Elset1, Elset2 & Elset3 

So is this the correct way to define the data line for,

1.One to one associating the SDVs with already defined element-sets & 

2.Simultaneously specifying the initial-values of these variables (SDVs) for each of the elements