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There is a common misconception that .htaccess files must be used, be in reality anything in .htaccess can go in your configuration file.
When should I, and should I not use .htaccess files?Allowing .htaccess files will make Apache look for them upon every access to your server. Since parent directories are searched as well, this will take some (small) amount of time, and can impact your server's performance. For a better explanation, see HtaccessGotchas. (move that explanation here?)
Should use.htaccess files should really only be used when you cannot directly edit the main configuration files.
Should not useYou should not use .htaccess when:
1. you have access to edit the main server configuration file(s).
2. server performance is of concern to you.
3. untrusted people host websites on the server. (See How can I prevent users from using .htaccess? and How can I control what users can do with .htaccess files? (How to link to headings of this doc????))