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Here is the official word from Microsoft TechNet, The C:\Users folder is shared when any sub folders from C:\Users\<username>\ is shared. The article is stale and mostly unhelpful, but worth knowing to complete the story.
Submit. Â· just now. Report Abuse. In computing, a shared resource or network share is a device or piece of information on a computer that can be remotely accessed from another computer, typically via a local area network or an enterprise Intranet, transparently as if it were a resource in the local machine.