Header parts start a text identifier written in capital letters and data parts start with a number pair indicating the row and column. DIF spreadsheets are divided into two sections, data and header. One such limitation is that DIF files can only handle a single spreadsheet per workbook. This mitigates cross platform issues but at the same time creates certain limitations making the DIF format a more basic one when compared to other spreadsheet formats. DIF files store data using the ASCII character encoding scheme. It was developed by Software Arts and its supported by a large number of spreadsheet editors. The Data Interchange Format (DIF) is a text-based file format used for exporting and importing spreadsheets.