It takes, at most, 10 minutes to create each Master list, and that's for the more complicated ones. You are mostly copying a report from the report form, to your word processor, then adding your marks to hit, in red, in each narrative section.
But, it saves me about 20-30 minutes each report.... so even by the first one, I have made back my time investment, plus saved additional time.
If you are doing many of the same types of reports over and over again, for example, picking up a decent amount of Intellishop or Bestmark auto shops... it is well worth it to create a master.
It also pretty much eliminates the possibility of accidentally leaving out a key detail, and reduces the chances you'll be contacted by an editor for clarification.
No need to make it harder than it has to be. When given the option, work smart, not hard. Think of it like a driving route with multiple stops. You plan from Point A, to B, to C, and so on.... By hitting all of your marks in the correct order, there's no need to double back except at the end, for your final overview. Constantly doubling back costs time, and time is money in this business.
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Plan the work. Work the plan.