Another crucial point in the production of guidelines is constituted by transcategorization phenomena: is an item, e.g. a past participle, to be encoded as a verb, as a noun or as both? These questions have been addressed in the form of delimitation tables which will be be useful more for a human annotator, but can also serve to deepen the semantics of a PoS. Mention to corpus tagging issues, sometimes, are also present.
Transcategorization phenomena or possible confusion with other classes/features is treated in the beginning of each main category section under the heading transcategorization phenomena.