how exactly is INCLUDERC handled?

I am working on optimizing a procmailrc and am thinking about moving some of the larger patterns (lists of email addresses and IP addresses) into their own files and then pulling them in with INCLUDERC only if I need them.  But this would only be advantageous if INCLUDERC is only executed when it is encountered during execution as opposed to being executed when the procmailrc is parsed.  Does anyone know which one it is?

Jeff Orrok

LXVI Internet Services

161 Del Mar Cir

Aurora CO 80011

866-598-4638

303-995-0138

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