In mobile robotics, laser scanners have a wide spectrum of indoor and outdoor applications, both in structured and unstructured environments, due its accuracy and precision. Most works that use this sensor have their own data representation and their own case-specific modeling strategies, and no common formalism is adopted. To address this issue, this manuscript presents an analytical approach for identification and localization of objects using a 2D LiDARs Our main contribution lies in formally defining laser sensor measurements and their representation, the identification of objects, their main properties and their location in a scene. We validate our proposal with experiments in generic semi-structured environments common in autonomous navigation, and we demonstrate its feasibility on multiple object detection and identification, following strictly its analytical representation. Finally, our proposal further encourages and facilitates the design, modeling and implementation of other applications that use laser scanners as a distance sensor.