asc to xls conversion is most likely related to some kind of reporting export from various ascii files. Excel can process ASCII content through manual import, but this feels like something done for a very specific purpose only, perhaps to import previously exported files.
Updated: April 6, 2023
Unfortunately, there is no detailed software record in the database that match this conversion.
ASC
An asc file extension extension is used for a ASCII format of 3D Studio Max for 3D scenes. This format was developed as an interchange solution between various 3D modeling applications. Can be viewed in any text editor, however its data are meant for specialized 3D software, such as AutoCAD or 3D Studio Max.
XLS
Files with xls extension are best known as spreadsheets from Microsoft Excel. A spreadsheet is basically a grid of cells sorted in rows and columns. Each cell can contain text, numeric or formula data. Excel XLS spreadsheets can be opened in most other similar programs, such as OpenOffice.org Calc.