In HTML, div and span tags are elements used to define parts of a document, so that they are identifiable when a unique classification is necessary. Where other HTML elements such as p (paragraph), em (emphasis), and so on, accurately represent the semantics of the content, the additional use of span and div tags leads to better accessibility for readers and easier maintainability for authors. Where no existing HTML element is applicable, span and div can valuably represent parts of a document so that HTML attributes such as class, id, lang, or dir can be applied.