Because ``++IEnumerable++``s are lazy-evaluated, each iteration causes a re-retrieval of the values, which could involve considerable overhead. For instance, when the ``++IEnumerable++`` is backed by a database, each iteration requires an additional round of database interactions. For that reason, any time the set represented by an ``++IEnumerable++`` must be iterated multiple times, it should first be converted to a ``++List++``, which will retrieve the values and store them in memory. From that point they can be iterated as often as needed without an additional performance hit.
This rule raises an issue for each iteration of an ``++IEnumerable++`` after the first one.