This file type is a "tab delimited" plain text file.
The features of these tab delimited files are:

1. Each line represents one record.
2. The first record of each file is a list of column (field) names.
4. Fields within in a record are TAB delimited.
5. The length of the field is defined by the tabs in the actual data records, not the first, "name", record.
6. There are no visible field delimiters, such as "quotes" or "comma's", in the file.

Many applications accept a tab delimited file including Microsoft Excel and Access.