You can find information in UBT source code:
https://github.com/EpicGames/UnrealEngine/blob/release/Engine/Source/Programs/UnrealBuildTool/Configuration/UEBuildTarget.cs#L864
You can also find Rules in
https://github.com/EpicGames/UnrealEngine/blob/release/Engine/Source/Programs/UnrealBuildTool/Configuration/ModuleRules.cs