Here is a revolutionary thought: A two-drawer model is the most anyone should need for active resources and ready reference. Anything more really becomes a repository for archives. These should be relegated to boxes in some less critical space.
Each drawer of your cabinet should be equipped with plenty of hanging file folders, often called Pendiflex. This is the framework or skeleton on which the individual manila folders are placed.
A filing system that works is one that meets your particular needs, not one designed by someone else. So categories or subjects are going to be ones which have relevance to your situation. Once you decide what those are always alphabetize them to make filing and retrieving easier.
But REMEMBER: 80% of what is put in filing systems is never looked at again.
Be critical about what you decide to save since statistics show you will probably never use that information.
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Copywrited August 1999 Karla Jones