The languages folder is where we would put translation files if we ever needed to translate the admin interface for this theme. The current version of the AUX WordPress theme was not built to support translation of the backend but could be added in the future if there's a business need.

Learn more about translating WordPress themes:

https://make.wordpress.org/polyglots/teams/
https://developer.wordpress.org/themes/functionality/localization/
https://developer.wordpress.org/reference/functions/load_theme_textdomain/
