This command will convert the selected object's vectors into arcs and lines, removing any bezier curves that may be used in the object.

Note that bezier curves can describe much more complex shapes than simple arcs and lines, so there is not a straight 1:1 conversion from bezier curves to arcs. In fact, there may be many arcs for one bezier curve.

If you need to create arcs and lines for export to a DXF file that would be used for a router or channel letter bending machine, then you should use Optimize Vectors since that function will remove redundant nodes.