Files with CSV (Comma Separated Values) extension represent plain text files that contain records of data with comma separated values. Each line in a CSV file is a new record from the set of records contained in the file. Such files are generated when data transfer is intended from one storage system to another. Since all applications can recognize records separated by comma, import of such data files to database is done very conveniently.
Files with .htm extension represent Hypertext Markup Language for creating web pages for display in web browsers such as Google Chrome, Internet Explorer, Firefox, and a number of others.
You can also convert CSV into many other file formats. Please see the complete list below.