Define Tabulation Formatting

Define tabulation formatting and tabulation usage in the sentence structure guidelines. CC_ID 06128

The purpose of tabulation is to break down the elements of a sentence into readily identifiable components as an aid to understanding. Break a sentence into its parts and present them in tabular form, only if this makes the meaning substantially clearer. Note that if the tabulation includes multiple control activities, these should never be included in the same citation. Instead, break the reference into multiple citations, because multiple activities indicate multiple controls. There are two basic types of tabulation: listing and sentence tabulations. It is important to remember, however, that no matter which style is used, the introductory language preceding the tabulated material must apply to all of the elements because those elements are a part of the whole thought. Often, it is possible to use either style of tabulation. Use the style that works best within the context.

Define a list tabulation style in the sentence structure guidelines. CC_ID 06129

The first style of tabulation is known as a listing. As the name implies, each element is listed after the introductory clause and begins with a capital letter and ends with a period. When a listing is used, the introductory language must include the words “as follows” or “the following”, followed by a colon. Example:

The application must include the following information:

  • The applicant's name.

  • The name of the sponsoring agency.

  • The name of the city in which the event is to take place.

    Each listed element can have sub-elements, but each element must end with a period, even if it has sub-elements.

Define a sentence tabulation style in the sentence structure guidelines. CC_ID 06130

The second style of tabulation is known as sentence style. This style is best envisioned by thinking of a sentence with a series of elements, where each element has some type of designation before it, such as numbers, and where the commas are replaced with semicolons. Use the following sentence as an example: “To be entitled to vote, a person must be (1) a resident of Indiana, (2) at least eighteen (18) years of age, and (3) registered with the county election board.” When this sentence is tabulated as follows, it is easier for the reader to quickly identify the three qualifying elements. Example:

To be entitled to vote, a person must be:

  1. a resident of state;

  2. at least eighteen (18) years of age; and

  3. registered with the county election board.

Note that the conjunction always follows the next to last element in the tabulation and that the only permissible conjunctions are “and” or “or”. The conjunction, however, applies to each element in the tabulation and not only to the last two elements. Do not use “and/or”. When there is a situation in which more than one but not all of the elements are required, convey this in the lead-in sentence. For example, “The person must show three of five of the following proofs of personal identification:”.

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