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Description of "files" under /proc

In another forum there was a discussion comparing execution times of some different programs accomplishing the same task. The programs were being run on different machines.

As part of the discussion the use of "grep MHz /proc/cpuinfo" was suggested. That prompted me to investigate the /proc directory.

Is there somewhere that catalogs the function of the various "files" under that directory? What are the functions of the sub-directories with a numeric name?