I think Matt covered it very well. Another way to explain it that the included columns should be columns that you don't search on, but will return. I think a good example are middle_name and suffix columns. You probably return it but your searching, ordering, and grouping will usually be by last_name, first_name which would be your index with middle_name and suffix as the included columns.
Jack Corbett
Consultant - Straight Path Solutions
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