In a windows keyboard, is right ALT treated as AltGr?

I am working on keyboard shortcut bindings for an app.

I am trying to get it compatible across Mac and PC. I want to validate if the following below is correct.

In PC:

• CTRL+ALT = AltGr.


• It is the right ALT not the left ALT.


• Some keyboards have AltGr key.


• Windows keyboard differentiate left ALT and right ALT.