How T-SQL Kill Command works for MS SQL Server

Often I've seen a question wherein user has posted a query that what is kill command is doing in background? What is sleeping session status in sp_who2 output ? What is awaiting session status in sp_who2 output?
Awaiting or sleeping session status is a connection waiting for query from client, i.e. you've logged in using the application and you are yet to open and run a report, so this idle time is showing as a awaiting or sleeping session
You can find some more insight on How T-SQL Kill Command works!! and What is Awaiting/Sleeping status!!