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This documentation is transcluded from Template:1/doc.
To discuss this template as a whole, please see JDOC:WTP. If you wish to discuss general wordings, rather than the wording or formatting of this specific template, don't post here, or else what you say will probably go unnoticed.
This template performs a single line feed but without the overhead 'code' of the {{I}}. This is much easier to subst, in particular.
Like {{I}} and other members of the indent family of templates it has some beneficial inheritance attributes within wikimarkup.
Actual code content: <br />
This is a substable formating utility that duplicates the modified line wrapping behavior of {{I}}, but without the ability to indent.
It is thus far less costly of template pre-expansion and post expansion memory limits, making it more suitable for formatting in articles wherein a lot of templates are used pushing such limits.
See: Wikipedia:Template:Indent_family_usage