The abbr tag is not required; if appropriate, the encoder
may transcribe abbreviations in the source text silently, without
tagging them. If abbreviations are not transcribed directly but
expanded silently, then the TEI header should so
indicate.
For a typology of Middle English abbreviations, see A. G. Petty,
English literary hands from Chaucer to
Dryden (London: Edward Arnold, 1977), pp. 22–25.