Referenced by an application; not meant to be opened manually
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AAE files contain non-destructive edits made to JPEG images in the Photos app on an iOS device. They accompany the corresponding .JPEG image file when the image is transferred from an iOS device to a macOS system. They are not transferred to Windows system.
Generally, you should not have to open an AAE file manually, but you can view the contents of the file in a text editor.
Because AAE files only contain image editing information, if you delete an AAE file, the original photo will remain, but any edits you made will be removed.