diff --git a/README b/README
index f41bc5f..b6658e5 100644
--- a/README
+++ b/README
@@ -103,9 +103,26 @@ some luck, depending on your FFmpeg setup.
 
 IV. Task creation
 -----------------
+For every destination files having their last change field different from their
+corresponding source file entry, we create one or more tasks, to generate or
+update (overwrite) teh destination file. AtOM tries to generate as few tasks as
+possible, by reusing intermediate files wherever feasible. E.g. if you define
+two destinations, only differing by the encoding format, we will create only one
+decoding task, and two encoding tasks. On average, the number of generated tasks
+shall always be less than 2*n (where n is destinations*file count), unless each
+of them uses different sampling rate/normalization parameters.
+
+Files matching the format, sampling-rate, channel count and bitrate constraints
+are copied (symlinked where possible) during that stage ("immediate copies").
+
+The steps required for each file depend on the format and destination parameters
+(resampling, aso.). Basically, one destination file requires 1 (if reusing
+decoded/resampled file) to 3 (if format can't be decoded using sox and
+resampling/normalization is required) tasks.
+
+V. Running tasks
+----------------
 
-V. Transcoding
---------------
 
 VI. Copies
 ----------