Service Accounts Step-by-Step Guide
Managed service accounts and virtual accounts are two new types of accounts introduced in Windows Server® 2008 R2 and Windows® 7 to enhance the service isolation and manageability of network applications such as Microsoft Exchange and Internet Information Services (IIS).
Applies To: Windows 7, Windows Server 2008 R2
http://technet.microsoft.com/en-us/library/dd548356(WS.10).aspx

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