This part of the study summarizes the emerging category labels for non-cohesive items from the previous analysis at Stage 2. Throughout the analysis, both I and the co-coder found them very useful to support decision-making in the case of problematic items, whether to opt for analyzing a given reference item as cohesive or non-cohesive. Therefore, as this approach proved to be beneficial for some items, all the emerging labels were gathered for all the non-cohesive reference items and based on the categories obtained from the academic corpus, a taxonomy of non-cohesive reference items was designed. Therefore, at this stage, the study focuses on what exactly these categories cover and how the use of this taxonomy alongside cohesion analysis improves the reliability of the new analytical tool.