This is the final output of the linking stage and always has a .abs extension. The .abs file contains the essential executable information (machine code, data, memory locations, etc.) as well as some debugging information. The file is called 'absolute' because the memory locations of the data and code have been set by the linking process and are not relocatable. The .abs files can be run directly in the simulator, or converted to a final format such as an S-record that can be loaded into the HCS12. Note that the related term "absolute assembly" refers to creating an assembly source code program that uses absolute rather than relocatable addresses. Here, the address of the code and data is specified in the .asm source code file, and linker does not need to locate the machine code.