# This is a comment line # Good company has no ID and will be allocated one automajically ,Good Company,Accounts Dept.,1 Rich drive,,,,,,,,,,,,,,, # Average company has an ID and will be used literally. An already existing #company with the same ID will be UPDATED. This may not be what you want! 000099,Average Company,Accounts Dept,50 Poor Avenue,,,,,,,,,,,,,,, #Just another example after a blank line ,"Bad Company",Accounts,99 Destutute street,,,,,,,,,,,,,,,