The ASPNET account is created as a local account when you install ASP.NET. The ASPNET account belongs only to the Users group on that computer. Therefore, the ASPNET account has all of the rights that are associated with the Users group and can access any resources that the Users group is granted access to. The ASPNET account inherits the following user rights from the Users group.
It also is granted:
- Log on as a service
- Log on as a batch job
- Deny log on locally
Reference: http://support.microsoft.com/kb/317012
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