[avr-gcc-list] Help understanding output files

[Micah Carrick]

Here's what I'm using to compile my toggle_led.c program.  I got this 
mostly from various places on the web.  I will then be debugging it with 
simulavr and gdb--I just want to be sure I'm understanding what I'm doing.

avr-gcc -g -mmcu=atmega8 -Os -Wall -Wa,-ahlms=toggle_led.lst -c toggle_led.c
avr-gcc -Wl,-Map,toggle_led.map -lm  -o toggle_led.out toggle_led.o

The first command, I am telling the assembler to generate a listing 
(toggle_led.lst) and an object file right?  Is the .o file generated an 
ELF object file file?

Next command tells the linker to generate a map file (toggle_led.map) 
and -lm links to the math library when using <math.h>, and the output 
file (toggle_led.out) is an elf executable. 

Am I correct thus far?

Thanks,
- Micah