An accessible document is usable by everyone, including people with disabilities.
Accessibility means making something usable by everyone—including people with disabilities.
Since you can't always find out specifics about your audience, you should create documents that are as accessible as possible to everyone. Each individual will know how they can best extract information from them.
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There are cases when documents must be accessible. For example, in the United States there are government guidelines that say that people with disabilities must have access to information and data that is comparable to that provided to people who are not individuals with disabilities. So if you are writing documentation for public consumption, you should make sure it is accessible.