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Accepted and Declined cookies levels interchange based on your action. If you decline, you're removed from the accepted level and added to the declined level. Alternatively, if you accept, you are removed from the declined level and added to the accepted level.
Each individual cookie level is added if you accept. You just aren't added to that level if you don't accept it.
I can see how it might be useful, but it adds another layer of complexity to an already confusing extension.