When should [assembly: InternalsVisibleTo()] be used?

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I understand that the InternalVisibleTo attribute is used to expose types and methods with the internal access modifier to a specified assembly. I have only ever used this for exposing internal methods to a separate assembly containing a suite of unit tests.

I am struggling to think of another scenario when this should be used. Was this attribute introduced specifically to aid unit testing or was there another reason?

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