hi does anyone know what this function does? exclude wallet from sell buy fees? idk

function excludeAccount(address account) external onlyOwner() {
require(!_isExcluded[account], "Account is already excluded");
if(_rOwned[account] > 0) {
_tOwned[account] = tokenFromReflection(_rOwned[account]);
}
_isExcluded[account] = true;
_excluded.push(account);
}