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This paper attempts a new look at computer assisted transcription as it is commonly practised within the fields of discourse analysis and language acquisition studies. The first part proposes a bridge between discourse analytical methodology and text technological methods with the concept of modelling as its central idea. The second part demonstrates the EXMARaLDA system, a set of formats and tools for computer assisted transcription that builds on the ideas developed in the first part and implements them in a way that can lead to significant improvement in current research practice.