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We've replaced the src attribute for <script> tags with our own handler because it allows us to do some pretty cool stuff. Let's take the following example:
In development mode your URL is converted into the account path for the current theme and appends a version number. You don't need to worry about the version of your file or the name of your theme as these are calculated on-the-fly.
In production mode we do everything above, plus we convert the URL into the CDN path for the account and minify your script. This removes the arduous task of minifying your code every time you change it.