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Module will not be upgraded: This will have the list of all module which haven’t be migrated from D7 to D8 and by this list make sure that module has been installed and configured on D8 site. Once you will do that then count will be decreased from this list.
Checklist and screenshot here Module checklist for migration from D7 to D8
We are facing issue while migrating the files from D7 to D8 and the issue came because there are few contents is having .yml extension files which are not importing along with content the content. So we have to use 2 contributed Module and configured listed as below
Migrate Spreadsheet (https://www.drupal.org/project/migrate_spreadsheet)
Migrate Files (https://www.drupal.org/project/migrate_file)
After making this configuration we are able to import files from D7 to D8.
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2): Migration Using Drush Command & Composer
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