Fis forFile

F is for File (Data)

A file is a collection of related pieces of paperwork. Files are usually stored inside a file cabinet. The process of storing files is called filing, for example "please file this under T".
On a computer, a file is a block of data that is accessed by its file name.

F is for File (Tool)

A file is a tool made for scraping the surface of materials like wood or metal. Files are usually long and narrow, and have a side roughened by a pattern of grooves or ridges.

The man in the picture is filing a horse's hoof to shape.