Description:

Any file that has the mime type application/x-httpd-cgi or handler
cgi-script (Apache 1.1 or later) will be treated as a CGI script, and
run by the server, with its output being returned to the client. Files
acquire this type either by having a name containing an extension
defined by the AddType directive, or by being in a ScriptAlias
directory.

When using a multi-threaded MPM under unix, the module mod_cgid should
be used in place of this module. At the user level, the two modules
are essentially identical.