This tablet, comprising three joining fragments of which one is probably blank, contains remains of accounts. It has writing on both sides, the text on one side being upside down in relation to the other except for two lines written in the right-hand margin, along the grain and running from bottom to top. We cannot be certain (1) whether both sides are parts of the same text and (2) if so, in what order we should read them. Our reconstruction is based on the supposition that the last two lines in the transcript might be some sort of summary at the end of the account and we have thus designated the side on which this is written as the back. These lines suggest that the text might be an account of repayments of interest on a loan. For another reference to a loan of money see 312.ii.7 and cf. 193.1; for other loans see 180.6 and 190.c.29. For a loan document from Carlisle and a list of other texts concerning loans in a military context see Tomlin (1992), 148, note 33.
The text is of some palaeographical interest (cf. Bowman (1994b)). The account written across the grain is in an ordinary cursive but the two last lines on the back are in a sort of capital script which becomes more formal at the end in