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This filter hook allows developers to adjust the number of posts that WordPress's WP_Query class reports finding when it runs a query.
This hook is especially useful when developing custom pagination. For instance, if you are declaring a custom offset value in your queries, WordPress will NOT deduct the offset from the the $wp_query->found_posts parameter (so if you have 45 usable posts after an offset of 10, WordPress will still give found_posts a value of 55).