Formatting Objects are a set of specifications used to define the layout and appearance of documents in a structured way. They allow developers to create documents that can be rendered in various formats, such as PDF or HTML, by describing how content should be displayed, including text, images, and other elements. These objects are often used in conjunction with languages like XSL-FO (Extensible Stylesheet Language Formatting Objects), which provides a way to transform XML data into formatted output. By using Formatting Objects, designers can ensure consistent presentation across different platforms and devices, enhancing the readability and usability of documents.