Calendar Backup File
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What is an ICBU file?
Calendar archive created by Calendar, a calendar application included with Mac OS X; contains a backup of one or more calendars; used for restoring calendars in the event data is lost.
ICBU files can be created by selecting File → Export... → Calendar Archive... in Calendar. The export format is actually a folder (with the ".icbu" extension) that contains a subfolder for each calendar and .ICS files for the calendar events.
When restoring backups, Calendar overwrites all existing calendar data. The program prompts the user to overwrite the data before performing the operation.
NOTE: Apple Calendar was formerly known as Apple iCal but was changed in 2012 with the release of OS X Mountain Lion.