While alternative means of debiasing user judgments are theoretically possible, we focus on the impact of disaggregation for several reasons. First, from a theoretical perspective, disaggregation, which deals with presentation and disclosure, is a natural way to deal with information issues arising from unit of account choices, which deal with recognition and measurement. Whereas most studies on functional fixation consider the question of recognition versus measurement, few studies have yet tackled unit of account issues, even though this is one of the most challenging and important choices that standard-setters make. Thus, disaggregation has, to date, been studied relatively less often in this literature.