https://lists.gnucash.org/pipermail/gnucash-user/2022-August/102526.html

> CSV stands for "common separated variables.

> data must be in the right order AND any data that is null (not present
still has its space in the record.

Hmm:
* Comma separated variables -
https://en.wikipedia.org/wiki/Comma-separated_values
* First row commonly contains field names to identify data order
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