VoIP applications are the largest to use this feature. In principle, a VoIP application can register itself in the system to receive a notification when network traffic is intended for it, and at that moment the application takes over the processing of incoming traffic (i.e., it accepts the call). Skype and Viber use it.
From the iOS Developer Library (my attention):
Including the voip value in the UIBackgroundModes key allows the system to know that this should allow the application to run in the background if necessary to manage its Outlet network. An application with this key also resumes in the background immediately after loading the system, make sure that VoIP services are always available.
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