Microsoft Knowledge Base Article 320192 contains the following summary:

This step-by-step article describes how to use the reset session command to reset a client session in Windows 2000 Terminal Services.

You can use either Terminal Services Manager or the reset session command to reset a Terminal Services session. If you reset a user's session, all of the programs that are currently running are closed and the session is immediately deleted from the server that is running Terminal Services. You may want to reset a session in situations in which the session is not functioning correctly or if the session has stopped responding.