Greetings!
I left mine whole. In almost all cases, I listen to this sequencially anyway. If you want to break it up for ease of upload or listening:
a) mark your favorite bits first and split these out and give a name that makes sense to you
b) break the remaining sections into evenly timed bits (say 5 or 10 minutes per file, give or take a bit based on content - works best if it is an even multiple of your daily commute)
c) don't bother making sane references to the evenly timed bits, maybe just some cryptic "DCTD1.1.4" mimicing the ever popular SCSI / Unix convention c0t0d0s0...
I have done that for some of the old National Lampoon Radio Hour I had laying around, but generally I leave it as one bit.
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Paul Grzelak
200GB with 48MB RAM, Illuminated Buttons and Digital Outputs