Construct definition, Object classification, Attribute classification, Rater identification, Scale formation, and Enumeration and reporting (C-OAR-SE) is proposed as a new procedure for the development of scales to measure marketing constructs. COAR- SE is based on content validity, established by expert agreement after pre-interviews with target raters. In C-OAR-SE, constructs are defined in terms of Object, Attribute, and Rater Entity. The Object classification and Attribute classification steps in C-OAR-SE produce a framework (six types of scales) indicating when to use single-item vs. multiple-item scales and, for multiple-item scales, when to use an index of essential items rather than selecting unidimensional items with a high coefficient alpha. The Rater Entity type largely determines reliability, which is a precision-of-score estimate for a particular application of the scale.