What types of files can reports be created as?

Reports can be created in several file formats, which often include .XLS and .TXT files. The .XLS format is commonly associated with spreadsheet applications like Microsoft Excel, allowing for organized data presentation and calculations. The .TXT format, on the other hand, is used for plain text files, enabling simple data storage that can be accessed by various text editing programs.

This flexibility in file formats caters to different needs and software capabilities. For example, .XLS files allow for complex data analysis and graphical representations, while .TXT files are useful for sharing straightforward information without the need for specialized software.

The other file types mentioned in the options serve specific purposes but do not encompass the wider capability that .XLS and .TXT files provide for reporting. They are typically associated with certain applications or industries (like CAD or specific design software) that focus more on design and drawing rather than general reporting. Thus, the answer correctly identifies that reports can at least be created in .XLS or .TXT formats.