Report Designer (Visual Studio)
The Visual Studio Report Designer provides a user-friendly interface for creating robust reports that include data from multiple types of data sources.
In Visual Studio, reports are saved as client report definition (.rdlc) files. These files are based on the same schema as report definition (.rdl) files published on SQL Server Reporting Services report servers, but they are stored and processed differently than .rdl files. At run time, the .rdlc files are processed locally, and the .rdl files are processed remotely.
Source : http://msdn.microsoft.com/en-us/library/bb558708.aspx
Source : http://msdn.microsoft.com/en-us/library/bb558708.aspx
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