What is "%TEMP%\Encoding Time.csv" on Windows?

The "Encoding Time.csv" is created by Skype and/or Microsoft Teams. It appears to be some kind of debug information for video/screen rendering.

It is safe to delete manually, or can also be removed during Disk Cleanup if "Temporary Files" is checked.

I have also come across this file, I discovered it is created by Skype for Business by deleting the file and having it re-create during a skype video meeting. I'm not sure why it is created or how to disable it though.

Seems like Microsoft Teams can create this too (since the video conference is based on Skype). This showed up for me after I set a custom background.
Sample line:

0x0000024088504A10, 37960914834869640, 204351, 204361, 10, 1920x1080

The last column is the dimensions of the background image.