> For the complete documentation index, see [llms.txt](https://glossary.ecsa.io/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://glossary.ecsa.io/unit-of-account.md).

# Unit of account

Unit of account is the numeraire by which all other aggregates might be measured and put at par. (compared). Units of account a.k.a. exchange units are utilized by the distributed exchange protocol to provide a unit of account that serves as a shared value reference frame that does not favor any one specific token type; and to increase the possibility for matching an offer. It has no one issuer, or every one can issue it.


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