Today’s B2B marketers often seek to scale account-based marketing (ABM) to an extended set of prospects or existing customers. “Named ABM” accommodates these larger target account lists, which can consist of hundreds or thousands of accounts. As these lists grow, the need to define, group, and prioritize account segments or cohorts becomes increasingly important. B2B marketers must assess several factors to prioritize accounts and ABM efforts effectively according to their scale and resources. This report explores those factors, which range from more focused to more scalable practices, how to evaluate them, and how to use them to prioritize accounts in a named ABM approach.