Since the TEI header is more detailed, Payne (1992:12) suggests that: This is an area in which it may be necessary in the short term to regard the TEI conventions as a target [...] Users will need to exercise their discretion within the context of the long-term aim of full conformity.
Each basic structural element is identified by a tag that has various attributes:
However, it is worth mentioning that in Payne's opinion, the detailed transcription of changes in paralinguistic features might not be useful for a large variety of users: instead, he favours a way of linking the orthographic transcription to a recording of the particular spoken text, with a more accessible lexicon of descriptive texts (Payne, 1992:30).