The process of measuring an economic entity. Often used in a financial sense (see Cochrane), accounting can also refer to systems of value, including “natural asset valuation” (see Climate Change Project), or other methods of calculating and assessing the quantity, worth, or substance of something (see LEAP; Local Useful Knowledge). Accounting assumes stable and agreed-upon understandings of something’s value, but can also refer to a testimony, an account of the facts, a narration. Who is counting? Who determines an asset’s value and usefulness? Whose account of the facts counts?