Which of the following BEST describes the chart of accounts?

Which of the following BEST describes the chart of accounts?

A.
The numbering system used to monitor the quality measurements during the life of the project.

B.
The numbering system used to track project costs depending on their activity type.

C.
The numbering system used to decompose project activities into sub-project activities.

D.
The numbering system used to identify each activity on the work breakdown structure.