What does the '&' sign and '\t' do in a button name?

I have a button Name

Undo &Close Lister\tCtrl+Alt+Shift+T

Here the & sign and \t does not display without customize mode, so why this & and \t needed for?
is there any documentation?

& specifies that the next character is the button or menu's accelerator key. More detail in the manual's Command Editor page.

\t adds a tab character, which in this context is used to separate command labels on the left of menus from their hotkeys on the right of menus (although that's just convention, and you can put anything you want on the right).

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