The only things you need to put in there are JAR and XML files from "additional libraries" which are not included in the B4A installation.But what goes in there? the other android API versions?
I used Java before this on eclipse so I'm semi familiar with the concepts... just kinda feeling my way around b4a still
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These libraries could be ones you have made yourself or downloaded.
There are many excellent libraries written by the community which are available for download for paid B4A subscribers.