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The document describes converting a text file into a CSV file with an additional column for variance. It provides Perl source code to open the source and target files, parse the source file line by line, extract the year and count values into columns, and calculate the variance between counts which is also added as a column in the target CSV file. The output file uses tabs as separators between columns and shows the first 10 lines as an example of the transformed flat database file with year, count, and variance columns.