Simply put, "Non-identifying" relationships between Entities is part of ER-Model and is available in Microsoft Visio when designing ER-Diagram. This is required to enforce cardinality between Entities of type " zero or more than zero", or "zero or one". Note this "zero" in cardinality instead of "one" in "one to many".
Now, example of non-identifying relationship where cardinality may be "zero" (non-identifying) is when we say a record / object in one entity-A "may" or "may not" have a value as a reference to the record/s in another Entity-B.
As, there is a possibility for one record of entity-A to identify itself to the records of other Entity-B, therefore there should be a column in Entity-B to have the identity-value of the record of Entity-B. This column may be "Null" if no record in Entity-A identifies the record/s (or, object/s) in Entity-B.
In Object Oriented (real-world) Paradigm, there are situations when an object of Class-B does not necessarily depends (strongly coupled) on object of class-A for its existence, which means Class-B is loosely-coupled with Class-A such that Class-A may "Contain" (Containment) an object of Class-A, as opposed to the concept of object of Class-B must have (Composition) an object of Class-A, for its (object of class-B) creation.
From SQL Query point of view, you can query all records in entity-B which are "not null" for foreign-key reserved for Entity-B. This will bring all records having certain corresponding value for rows in Entity-A alternatively all records with Null value will be the records which do not have any record in Entity-A in Entity-B.