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Let me share what I know about the CSV file in QuickBooks Desktop.
A Comma Separated Values (CSV) file is a plain text file that contains a list of data. These files are often used for exchanging data between different applications. Since CSV files store information in a text-only form, support for saving the file to another format is included in lots of different online services and downloadable programs.
You can check this recommended article to know more about CSV file format: Import/export CSV files.
Feel free to get back to me if you require more information about CSV file. Have a great rest of your day.