What is the point of having 2 stylesheets for a layout for a style?

Question

Im working on some web software that has 2 stylesheets, one for style (style.css) and one for layout (layout.css). I'm curious what poing is in this (apart from the obvious), I mean that some style options will affect the layout and vice versa. So would it be better to drop all the css on the page to make it easier? Streamlining multiple style sheets seems very tedious.

Has anyone got an opinion on this and best practice?

Cheers PQ

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It may have an application in some rare cases, but as a rule, it will be more difficult for it to work with CSS. I tried this for a site where we have several themes, but in the end I combined the stylesheets again.