Tab Separated Values (TSV) uses a tab character to separate values, and a newline character to separate records.
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Has fields, which are equivalent to USV units.
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Has records, which are equivalent to USV records.
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Does not have a greater hierarchy, such as USV groups and fields, or spreadsheet sheets and folios, or database tables or schemas, etc.
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Forbids the tab character in content.
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Forbids the newline character in content.
In our experience, TSV can be difficult to edit with some editors, because the tab character can be invisible, or can take up a varying number of character widths such as 2 spaces or 4 spaces or 8 spaces or as many spaces as it takes to get to the next tab stop.
In our experience, some software programs use the file name extension ".tsv", others use the extension ".tdf", and others use the extension ".csv" even though the file actually uses tabs and doesn't use commas.