From Bockmon Tax Systems:
Manipulate ASCII-delimited file records. What makes ASC-C unique is the ability to exclude and reorder fields. This capability is built into existing applications such as Excel, but ASC-C is unique in its methods and ability to exclude records. When delimited ASCII is your source type, the fields are assumed to be separated by commas, tabs, bars (|), commas with quote delimitters (","), and records separated by CR-LF.