For help using flat files download the Flat File Guide. The Flat File Guide can be obtained from the Downloads page which you may access by logging into ups.com. From the homepage:
Each record within the file has a certain number of character spaces. Each character space is designated to a particular data element. For example, if characters 1-6 indicate the shipper number (123456) and 7-8 indicate the state (NC), the record would appear as 123456NC in the file. Fields which are not filled in within a record must still be accounted for and therefore the field will appear with a blank character space in the flat file.
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