I asked Mrs. Birkenbihl for clarification, and here is what she wrote:

BIRKENBIHL: that depends: if the ABC-List is to be an INVENTORY (what do I think? what do I know?) the FIRST reaction is the teLling one. So you do definitely WANT to write it down before you CONTINUE thinking... If, however, it is to be a LIST OF KNOWLEDGE (for the inner archive) I can chose, of course.