docs.transifex.com
transcribefiles.net
gotranscript.com
subtitleproc.sourceforge.net
en.wikipedia.org
Universal Subtitle Format (USF) is a CoreCodec project to create a clean, documented, powerful and easy to use subtitle file format. It is based on XML for flexibility, unicode support, hierarchical system, and ease of administration. USF subtitles are usually used in Matroska containers.
en.wikipedia.orgsubtitletools.com
www.emmgunn.com