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Help For Exact Location of JS & CSS with CI

Hello i am new To CI so just want to know the What is the Best Place To Put JS and CSS With CI

As i am planning to Have my Framework Above the Document Root So JS and CSS should be in my application folder or to My Document Root ??

and is there any Hooking Mechanism Like Wordpress have
wp_enqueue_script() ,
wp_enqueue_style() ,

So that i can Enque Script from any Location or Through the component

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