Chart of Accounts Format and Number System. Each account is typically assigned a number based on the order it appears on the financial statements. Balance sheet accounts are usually presented first followed by income statement accounts. Thus, accounts are assigned numbers and listed in this order: assets, liabilities, equity, income, expenses  Introduction to Chart of Accounts. A chart of accounts is a listing of the names of the accounts that a company has identified and made available for recording transactions in its general ledger.A company has the flexibility to tailor its chart of accounts to best suit its needs, including adding accounts as needed.
 
	
	
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	Cost-benefit analysis ("CBA"). Static cost-benefit analysis in the context at hand juxtaposes the regulatory benefits of regulation with the trade costs of regulation, as well as other costs of regulation, and would strike down regulation where the costs exceed the benefits. CBA in this context may be viewed as stricter scrutiny than the  Definition of cost tradeoff: Situation where the relationship between costs causes other cost(s) to rise when one cost is lowered. Dictionary Term of the Day Articles Subjects BusinessDictionary Business Dictionary Dictionary Toggle navigation. Uh oh! 
 
	
	
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