ANSI X9.93-2-2014 provides all parties involved in Electronic Benefits Transfer (EBT) transactions with technical specifications for exchanging financial transaction files for the Women, Infants, and Children (WIC) program and the framework for adding other EBT files and detail records in the future. The document standardizes file formats and thereby maximizes EBT productivity for all stakeholders in the industry. This standard describes files and records between the acquirer and card issuer or their agents. It specifies file structure, format and content, data elements and values for data elements used in EBT. The method by which the settlement of funds takes place is not within the scope of this standard. Data representation used in individual systems is subject to the commercial relationships between the parties contracting to each system. The file formats specified in this standard are designed to ensure that compatibility between systems conforming to this standard is always feasible.