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DirectoryDescriptionDetails/Files
/binEssential User Binariesbash, chmod, cp, ls, mv, ping, touch, etc.
/bootSystem bootloader filesContains the kernel, bootloader and configuration files.
/devDevice filesVirtual files for devices such as /dev/null, /dev/sda.
/etcSystem-wide configuration filesfstab, hosts, hostname, resolv.conf, timezone, etc.
/homeUser directoriesPersonal data and configuration files for each user.
/libCommon libraries and kernel modulesNecessary for programs in /bin and /sbin.
/lib3232-bit libraries on 64-bit systemsLibraries for 32-bit applications on 64-bit systems.
/lib6464-bit librariesLibraries for 64-bit applications.
/lost+foundRecovered FilesContains recovered files after system errors.
/mediaAutomatic mount pointsDirectories for mounted removable storage devices such as USB sticks and CDs.
/mntTemporary Mount PointsFor temporary mounting of file systems.
/optOptional ApplicationsAdditional software and its data, often from third-party providers.
/procVirtual File SystemInformation about running processes and system status.
/rootRoot User DirectoryHome directory of the root user.
/runRuntime dataTemporary files that are needed during runtime.
/sbinSystem binariesfdisk, reboot, route, mkfs, etc.
/selinuxSELinux-specific filesSecurity policies and settings for SELinux.
/srvData for specific servicesFiles provided by web servers or FTP servers.
/sysVirtual File SystemInformation about hardware and kernel.
/tmpTemporary filesFiles that are only needed for a short time.
/usrUser programs and data/usr/bin (programs), /usr/lib (libraries), etc.
/usr/localLocal User ProgramsSoftware that has been compiled and installed locally.
/varVarying dataLogs, caches, temporary files, email spool, etc.
/snapSnap PackagesDirectories for installed Snap applications.
/run/lockLock filesPrevents simultaneous access to resources.
/run/shmShared storageTemporary storage for shared storage objects.

Additional Notes:

/etc/skelNew User Directories Template
/var/logStores system and application logs, important for troubleshooting
/var/spoolContains spool files for tasks such as printing and e-mail
/proc/cpuinfo and /proc/meminfoSpecial files within /proc that contain information about CPU and memory
/dev/shmProviding shared storage for applications

further links

wiki.ubuntuusers.de | Directory Structurehttps://wiki.ubuntuusers.de/Verzeichnisstruktur/
help.ubuntu.com | Directorieshttps://help.ubuntu.com/kubuntu/desktopguide/de/directories-file-systems.html
uni-siegen.de | Linux Basicshttps://cluster.uni-siegen.de/omni/usage/linux-basics/
de.wikipedia.org | Filesystem Hierarchyhttps://de.wikipedia.org/wiki/Filesystem_Hierarchy_Standard