What are Flat Files? Flat files are common type of data source that can be used for ETL or extract, load, and transform in Power BI. Examples of flat files include CSV, TXT, and Microsoft Excel files. In Power BI, datasets and data sources are important terms and you must understand the differences between the two. A dataset is what you get when you use the Get Data feature to bring in data from a file, template app, or live source. It includes information about the data source, credentials, and a portion of the data itself. When you create reports and dashboards, you review the data from the dataset. However, the data in dataset comes from a data source. A data source can be an online service, a cloud database, or a local file or server. So, to put it simply, a dataset is like a container that holds some of the data from a data source. The data source where the data comes from. An example of a data source could be a cloud database like A...