The purpose of this chapter is to describe a set of procedures for coding words of internal report. The motivation for the development of this set of procedures was to apply them to a corpus of data assembled by William S. Hall on language used in ten temporal situations by young children (4½ to 5 years of age) and those with whom they conversed during the course of a two day period (see Hall, 1978). The data from the children were audiotaped in their homes and in their schools. The total number of subjects recorded was 40. One-half of the subjects (hereafter referred to as target children) were black and the other half white. The children were divided equally in both racial groups into middle and lower social classes.