Cartonnage, the back is covered entirely with dark paint. The hand on the front is hurried, and the letters are sometimes ligatured and messy. Difficult to read. Two columns written along the fibres, col. 1, 11 lines, lines 3 and 4 have calculations, followed by a gap and the subsequent lines include several corrections and additions; col. 2, 14 lines written along the fibers; at least one name is mentioned with a corresponding entry (amount 21? and possibly a calculation) (line 5, Νικοβίου). Possibly related to PT Inv Gr 27C (same hand, same appearance of papyrus).