When we make a transfer of your audio, whether to playable CD or to mp3 files, we will create one file for each side of your original audio media. If you want this file broken up further (typically each song separately) then we have this additional charge to cut it into several parts. The advantage of having tracks is that you will be able to play any individual song by choosing the correct track. So if your cassette or record has 10 songs that you want made into individual tracks then we charge for making 10 tracks. Often times, recordings are not broken into distinct songs or are a narrative recording and these do not lend themselves to being broken up into tracks.