Using codes is more efficient for loading and using lists so strive to always have a code for lists. This is especially important for numbered lists
Exception:
1.05-02a Static non hierarchy lists: For simple static lists (such as Yes/No) it is OK not to have a code, but even then, Y and N can be used as codes
Related to Rule:
1.05-04 Numbered Lists should always have a code
Best Practices article:
Hierarchy Management
Questions on this topic? See 1.05-02 Always use a code in our Planual forum.