+ This report often needs to be generated with input from the user, since [the subset sum problem](http://en.wikipedia.org/wiki/Subset_sum_problem) is [NP-complete](http://en.wikipedia.org/wiki/NP-complete), human intervention is often needed to identify the specific transactions to show on this report.
- <a id="chart-of-accounts"></a> [Chart of accounts](http://en.wikipedia.org/wiki/Chart_of_accounts)