The __utma Cookie
This cookie is what’s called a “persistent” cookie, as in, it never expires (technically, it does expire…in the year 2038…but for the sake of explanation, let’s pretend that it never expires, ever). This cookie keeps track of the number of times a visitor has been to the site pertaining to the cookie, when their first visit was, and when their last visit occurred. Google Analytics uses the information from this cookie to calculate things like Days and Visits to purchase.
The __utmb and __utmc Cookies
The B and C cookies are brothers, working together to calculate how long a visit takes. __utmb takes a timestamp of the exact moment in time when a visitor enters a site, while __utmc takes a timestamp of the exact moment in time when a visitor leaves a site. __utmb expires at the end of the session. __utmc waits 30 minutes, and then it expires. You see, __utmc has no way of knowing when a user closes their browser or leaves a website, so it waits 30 minutes for another pageview to happen, and if it doesn’t, it expires.
[By Joe Teixeira]