Maybe you mean labels?save clips by identifiers
Possibly you are referring to the process of recording it in Audacity?copy the tape into audacity
Name the each Audacity Project after the tape it was recorded off of.I need to be sure how to identify the Project, Folder, and audio clips within, knowing I’ll need to store the edited audio clips somewhere so they can be retrieved later and assembled in Audacity in a certain order for clients.
Select selections of the audio and choose 'track/add label at selection'
Put meaningful labels on the selections.
Export Multiple as mp3 files Using Label/Track name..
Send the mp3 files to your clients.
I don't see the point of exporting the wave files and importing them back into Audacity.
That suggestion came up as an alternate to dealing with au files. Meanwhile all you really want apparently is nicely edited sections of the original tape in mp3 format. That can be accomplished by keeping the audio inside an Audacity Project until your ready to export sections as mp3 files.