Which way is correct:  WAV file or .wav file.  I know .wav is an extension, but in most of the dictionaries, I see it with all caps, WAV.  Could it be written both ways, depending on if the speaker is saying WAV file or .wav extension?

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If you don't work for a reporter, ask that reporter what she prefers.  Otherwise, if it's going in a transcript, the contents of the transcript is what is important.  I don't think any attorney would want a transcript and keep seeing WAV all throughout it, because it would be distracting. 

My theory dictionary has it as ".wav" (TKWA*-FB), if that's any help ....

The "Microsoft Manual of Style" has this tidbit:

File Names and Extensions:  For new and revised documentation for Windows, use title caps for file names and directory and drive names. Use all lowercase for extensions.

During my tech writing days, this was my "go-to' style guide.

I always like to have something reliable to quote when giving my reporters reasons for changing something in their transcripts when scoping.  Citations are better than reasons, no? :)

Thanks for the resource, Glen.

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