Trying to find answers for the question "Why is this file type blocked from being uploaded into SharePoint"

At least once a month - sometimes much more frequently - I get calls from users asking why the file extension they "need" to upload to SharePoint is blocked.

Most recently, it was a Microsoft Access database that the user was attempting to upload to a document library. Before that, it was a shortcut link (*.url). And so on.

Is there a reference document which goes over the reasons why specific file types are blocked?

Thanks!