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If present, the ProcessModelSection.UserName defines a Windows identity different from that of the default process. This identity is used to run the ASP.NET worker process.
By default, ProcessModelSection.UserName is set to the special value Machine, and the process runs under a user account named ASPNET that is created automatically when ASP.NET is installed.
The ProcessModelSection.Password property must be used with the ProcessModelSection.UserName property.
When present, these property values cause the worker process to run with the configured Windows identity.
If the ProcessModelSection.UserName property is set to System, with the password AutoGenerate, it defines an entity that runs the process as an administrative account and allows all ASP.NET user code running under the process to have full administrative privileges. So, pay close attention to this case, for the permissions allowed.