I have the code below, what is the function of the line:

" ColOut = ColOut + 1 " ??????????????


HeaderRow = Range("Header").Row
Sheets("Output").Cells.ClearContents
RowIn = HeaderRow + 1 ' first row
RowOut = 1

Do
ColOut = 1
Sheets("Output").Cells(RowOut, ColOut) = "$INPUT"
ColOut = ColOut + 1
ColIn = 2