> The sentence commands assume that you follow the American typist’s convention of putting two spaces at the end of a sentence. That is, a sentence ends wherever there is a ‘.’, ‘?’ or ‘!’ followed by the end of a line or two spaces, with any number of ‘)’, ‘]’, ‘'’, or ‘"’ characters allowed in between. A sentence also begins or ends wherever a paragraph begins or ends. It is useful to follow this convention, because it allows the Emacs sentence commands to distinguish between periods that end a sentence and periods that indicate abbreviations.

(https://www.gnu.org/software/emacs/manual/html_node/emacs/Se...)