Toulmin analysed everyday argument into six functional elements that together show how a conclusion is supported: a claim is the position being argued; grounds are the facts or data offered in support; the warrant is the inferential principle that licenses moving from grounds to claim; backing justifies the warrant itself; a qualifier states the strength or scope of the claim; and a rebuttal names the conditions under which the claim would not hold.
This scheme is the canonical instrument for annotating the structure of reasoning rather than its topic. Tag each span with the element it performs within the argument. Warrants are frequently implicit — code an explicit span only when the speaker actually states the connecting principle, and use the rationale to distinguish grounds (the evidence) from the claim (what the evidence is meant to establish).