This document discusses portable class libraries (PCLs), which allow sharing of code across platforms like Xamarin Android and iOS. PCLs use a single assembly that can target multiple platforms. They enable centralized code sharing and debugging across platforms. PCLs are a subset of the .NET framework and cannot reference platform-specific libraries. The document lists many Microsoft and third party libraries available as PCLs and provides examples of using PCLs with inversion of control containers. It encourages developers to create and use PCLs to easily share code across platforms.