How to transcribe repeated lines marked " or do (ditto)

Would like clarification about ditto marks and “do” signifier. I have been transcribing these as written, i.e.: " or do
Recently I’ve come across a lot of transcriptions that repeat the previous line’s words [ as " or do signify] rather than transcribed as written.
Which is preferred?

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Transcribe them as written. I do not retype the words just the ditto marks or “do” designation.

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I agree! I’ve been doing them “our way” for several years now, but all of a sudden I came across a bunch of “the other way”. Thanks for the verification.

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We endorse your method @Henry and @soverby !

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