The User Coordinate System (UCS) is a movable coordinate system, which is a fundamental tool both for 2D drawing and 3D modeling.
The UCS defines
You can change the location and orientation of the current UCS by clicking the UCS icon and using its grips, or with the UCS command. Display options for the UCS icon are available with the UCSICON command.
When you create or modify objects in a 3D environment, you can move and reorient the UCS anywhere in 3D space to simplify your work. The UCS is useful for entering coordinates, creating 3D objects on 2D work planes, and rotating objects in 3D.
You can move and rotate the UCS in paper space on a layout; however, the UCS in paper space is restricted to 2D operations.
All objects in a drawing are defined by their coordinates in the World Coordinate System (WCS), which cannot be moved or rotated. The WCS and the UCS are initially coincident in new drawings.