It's an extension for the User Controls you have in your project.
A user control is a kind of composite control that works much like an ASP.NET Web page—you can add existing Web server controls and markup to a user control, and define properties and methods for the control. You can then embed them in ASP.NET Web pages, where they act as a unit.
Simply, if you want to have some functionality that will be used on many pages in your project then you should create a User control or Composite control and use it in your pages. It just helps you to keep the same functionality and code in one place. And it makes it reusable.
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