By default, DITA2Go uses list tags for Jump footnotes in both text and tables (see §30.10.1 Configuring and placing footnotes). For numbered footnotes, DITA2Go supplies Arabic numerals or Roman numerals; see §8.5.4 Defining footnote numbering. For alphabetic footnotes, if the quantity of footnotes per page exceeds the length of the alphabet, DITA2Go repeats the sequence.
To use <div> and <p> for footnotes instead of list tags:
[HTMLOptions] ; UseFootnoteLists = Yes (default, use <ol> and <li> for footnotes ; in text, except for those using symbols), ; or No (always use <div> and <p>). UseFootnoteLists = No ; UseTbFootnoteLists = Yes (default, use <ol> and <li> for footnotes ; in tables, except for those using symbols), ; or No (always use <div> and <p>). UseTbFootnoteLists = No
Using <div> and <p> is likely to give better cross-browser consistency; we advise avoiding HTML list tags whenever possible.
See also §31.7.5 Assigning CSS classes to text and table footnotes.