User policies automate the provisioning, ongoing management, and disposition of network user home folders. A user policy can be associated with the following Active Directory objects:
Domain
Organizational Unit
Group
User
If you associate a user policy to a Domain or Organizational Unit object, the policy affects all users that reside in those areas of the directory, unless it is specifically blocked through a blocking policy. If you associate the policy to a group, it affects all members of the group.
NOTE:Although creating a user policy for an individual User object is possible, it is somewhat impractical and should only be done in rare circumstances.
User policies are stored in the SQL Server database.