In CloudHealth reporting, the built-in “Accounts” grouping is based on the UsageAccount from the AWS Cost and Usage Report, so all costs are broken down directly from that information.

When using a perspective for filtering or categorization, CloudHealth identifies the relevant assets from the Cost and Usage Report, maps them to the correct perspective group, and then categorizes costs.

In most cases, these will result in the same categorization of costs.  In some cases where there are cross-account charges, these different approaches will categorize the same cost in two different ways.  For example, some AWS Backup charges such as RDS Charged Backup Usage can appear in one account's CUR with an asset identifier from a different account.

In this case, perspective-based groupings will categorize this cost with the asset’s account, and the built-in “Accounts” grouping will categorize the cost with the account being billed for the backups.