The Sort field in the Account Description record is used along with the Type field when printing financial statements. The financial statements generally will select the accounts to be output on each report based on the account type. The reports then output the correct accounts based on the sort sequence assigned to each record. The sort field is normally set to the same value as the type field when setting up new accounts but it can be changed in order to accommodate subtotals within each account type or in order to change the default output order on the financial statements (please see the section on financial statement formatting).. The default behavior causes the statements to output the accounts by sort sequence, then by account and sub-account.