Requires
dual-track tapes (extra $.50 per page). Time codes can be
easily placed into the transcript as you want them.
DVD
with on-screen time codes:
After
transcribing the audio, requires rewatching the video and
inserting the time codes, usually 3-4 per page. Adds some
time to the project but not a significant amount.
Videotapes:
Audio
transcription only - time coding not available.