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An important part of ColdFusion is its ColdFusion Components framework. Think of the CFC framework as a special way to combine key concepts from custom tags and user-defined functions into objects. These objects might represent concepts (such as individual films or actors), or they might represent processes (such as searching, creating special files, or validating credit card numbers).
You can think of CFCs as a structured, formalized variation on custom tags. Whereas custom tags are very free in form and don’t necessarily imply any kind of “correct” way to go about your work as a developer, the CFC framework gently forces developers to work in a more systematic way. If you choose to use the CFC framework for parts of your application, you will find yourself thinking about those aspects in a slightly more theoretical, abstract manner. And this has lots of benefits.