As a csv file is simply a list using a comma to differentiate between the values, it would depend on the program reading it. The program reading the file would need to have a method of separating parent and child values as well as a specific column it is looking for to define parent or child. It would also need at least one other column that tells it which parent a child belongs to. Of course it would also need the code within the program itself to separate, locate, and define these values.
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