Do you mean how does the program set the item values or how does it prepare the ListView to hold them? The ListView control is pretty useful but it's a bit awkward to use.
To prepare the control at design time, select the control and select its Columns property. Click the ellipsis on the right to open the ColumnHeader Collection Editor. Use it to make the columns.
To create items at design time, select the Items property and click the ellipsis on the right. Add an item and set its Text. Then click the SubItems property (in the Data section) and click its ellipsis. There you can add the sub-item values.
To create an item at run time, you add it to the Items collection. that collection's Add method returns a new ListViewItem. You then add the sub-items to that object's SubItems collection. I use the following method to make this easier.
// Make a row in the ListView.
private void MakeCar(string name, int maxSpeed, int horsepower, decimal price)
ListViewItem item = carListView.Items.Add(name);
I hope that helps. If I've missed your question, let me know.