cmake / 3.26 / prop_dir / system.html

SYSTEM

New in version 3.25.

This directory property is used to initialize the SYSTEM target property for non-imported targets created in that directory. It is set to true by add_subdirectory() and FetchContent_Declare() when the SYSTEM option is given as an argument to those commands.

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https://cmake.org/cmake/help/v3.26/prop_dir/SYSTEM.html