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double extension

   Also found in: Wikipedia 0.04 sec.

A way to trick users into opening a virus. Many people have learned that text files (.TXT) and image files (.GIF, .JPG, etc.) are safe to launch because they are data and not executable software. They have learned to be leery of .EXE, .VBS and other extensions that are executed immediately. Thus, virus writers try to trick more people using double extensions, so "I LOVE YOU.TXT.vbs" is really not a .TXT file, but a .vbs file, a Visual Basic Script that is executed immediately.

You Need to See the Extension
Some mail programs may actually remove the .vbs at the end of the name, leaving users completely helpless to make a determination even if they knew what to look for. This mentality is pervasive. Out of the box, Windows defaults to hiding file extensions in all displays, which is beyond absurdity considering the importance of this file identifier in everyday operations. See dangerous extensions and Love bug.
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If a taxpayer opts for the double extension Lifo method, one difficulty it faces stems from having to retain antiquated files of base year costs for all inventory items.
Taking the complexity out of simplified LIFO by Howard, Bruce / Journal of Accountancy
The taxpayer requested a change in accounting method in fiscal year 2, and was granted permission to use a single pool as well as the double extension method of accounting for its LIFO inventory.
LIFO recordkeeping and compliance by Miller, Louis J. / The Tax Adviser
Attachments names have an extension of EXE, COM, PIF or SCR and may be combined with INI to give a double extension of INI.
Fizzer Virus Spreading Fast; Sybari's Antigen Delivers Unique ... by Business Wire
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