The document discusses file handling using the FileSystemObject (FSO) model in Visual Basic Scripting Edition. It explains that FSO objects provide the ability to create, read from, write to, and delete text files. Specifically, it outlines that the CreateObject method is used to create an FSO object, the CreateTextFile method creates a text file, the OpenTextFile method opens a text file in different modes, and ReadLine(), Write(), and DeleteFile() perform the respective file operations.