This document discusses abstract classes in C++ programming. It defines an abstract class as a class designed to be used as a base class that cannot be instantiated and must contain at least one pure virtual function. It provides an example of how to declare an abstract class with a pure virtual function and how to derive a class from the abstract class, implementing the pure virtual functions. Abstract classes are important as a base class when functionality is desired for derived classes but cannot be implemented in the abstract class itself.