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I have a directory on my hard drive (with an external backup):
\eBooks Library
\Fiction
\Magazines
\Non-Fiction
\Biography
\SF
Under each subheading I sort by Author, last name first or title for Fiction and SF. I know that SF should be a sub category of Fiction but SF is a large enough category to stand on its own. Magazines are sorted by name and then date. Non-Fiction is just a dump except for the subcategory of Biography.
Each file is renamed as AUTHOR_Last_Name_Title.* Magazines are renamed TITLE_DATE.*
I also keep a spreadsheet with all my books (thanks Fictionwise for doing this automatically) that I massage and convert to a file that I keep on my Kindle. That way I can keep track of books I've read and figure out what I want to read next. The file lists books by:
\Genre
\Author
\Series
\Publication Date
This system took a lot of time to set up but it's trivial adding new books and maintaining the list.
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