Thanks to DigitalDJ for posting in BPN
InCD is a program that formats rewritable media (CD-RW, DVD+RW, DVD-RW) in such a way that they can be used like hard or floppy disks, i.e. so that data files can be saved on the media from any application.
InCD only works with rewritable media (CD-RW, DVD+RW, DVD-RW). Thus CDs and DVDs, which can only be written on once (CD-R, DVD-R or DVD+R) cannot be written on using InCD.