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How exactly does "silent" authentication using matching local accounts on a Windows network work?

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http://serverfault.com – Imagine a Windows workgroup network where two computers each have a local account with the same username/password combination. If I log on to one computer, and try to connect to a non-public shared resource on the other, I'm not prompted for credentials — the fact that the remote computer has a local account with the same credentials as the local account on the computer I'm using means I'm authenticated "silently". I've understood this correctly, right? If so, why can I not find it documented anywhere? I have done extensive Googling. Does the feature have a name? Can anyone point me to som (HowTos)