In a B2B organization, the lion’s share of revenue often comes from a small percentage of accounts. To maximize the value of these accounts, nearly six in 10 organizations that use account-based marketing (ABM) employ a large-account marketing strategy: Marketing aligns with sales on a go-to-market coverage model that focuses on top enterprise or strategic accounts, with the goal of achieving growth and/or retention objectives. In this report, we examine three sets of factors that organizations must consider when assigning account coverage to large-account marketing resources.