The document discusses the structure of C++ programs and how they are organized across multiple files. It explains that C++ programs can be separated into compilation units that are compiled separately and then linked together. This allows large projects to be worked on by teams in parallel and speeds up recompilation when changes are made. It also describes common preprocessor directives like #include, #define, and #ifdef that are used to organize code across files and optional compilation. Finally, it distinguishes between declarations and definitions in C++ and how they must be organized for the compiler.