Heat the pan (and oil). In order to brown, rather than steam, the pan needs to be hot. Adding oil is optional but recommended for better browning.
Add the meat to the pan and break it into large pieces. Use a wooden spoon, fish spatula, or other sturdy spatula to break the meat up into large pieces in the pan. Let it brown for several minutes.
Break the beef into smaller pieces as it cooks. As the beef begins to brown, continue to break the meat into smaller and smaller pieces.
Cook until browned (and try not to stir). Try not to stir the beef too much; just stir occasionally until all of the beef is browned.
It keeps records easily attainable so errors can be avoided and proved wrong if it were audited incorrectly.
