Colorado › What exposure means · One job, task by task

What does “exposure” mean?

Colorado has about 26,140 jobs for bookkeeping, accounting, and auditing clerks. The atlas scores the occupation 31.4 of 100 — the some overlap tier. This page shows where that number comes from: all 30 of the job's federal task statements, the label a human rater gave each one, and the arithmetic that turns the labels into 31.4.

The occupation was chosen because it is easy to picture; no single occupation is typical of the rest.

Plate I

How the labels work

O*NET, the federal occupational database, describes each occupation as a list of task statements — 30 for this one, 13 of them “core” tasks and 17 “supplemental.” For the exposure measure (Eloundou et al.), human annotators read each task in 2023 and rated whether access to a large language model could reduce the time a person needed to complete it by at least half, at the same quality:

E1
Access to the model alone was rated as sufficient to meet that time-saving threshold. This does not require the model to work without a person.
E2
The same potential time saving, but requiring additional software built around the model. E2 receives half credit under the study's middle measure. That convention is not a measured probability of adoption or a forecast of hours saved.
E0
Neither route was rated as meeting that threshold. This is not a claim that AI could never assist with the task.

These are 2023 judgments, not a test of today's tools. The atlas uses this published baseline consistently across occupations. The study's exposure rubric explains the ratings and their limits.

Plate II

The 30 tasks, as rated

Task statements are O*NET verbatim. Tasks marked core are the ones O*NET treats as central to the job; they count double in the score.

E1 rated as faster with a language model alone in 2023 — 4 of 30 tasks

  • Code documents according to company procedures. core
  • Perform general office duties, such as filing, answering telephones, and handling routine correspondence. core
  • Complete and submit tax forms and returns, workers' compensation forms, pension contribution forms, and other government documents.
  • Prepare purchase orders and expense reports.

E2 possible with additional software built on the model — counted at half weight — 11 of 30 tasks

  • Debit, credit, and total accounts on computer spreadsheets and databases, using specialized accounting software. core
  • Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers. core
  • Compile statistical, financial, accounting, or auditing reports and tables pertaining to such matters as cash receipts, expenditures, accounts payable and receivable, and profits and losses.
  • Access computerized financial information to answer general questions as well as those related to specific accounts. core
  • Reconcile or note and report discrepancies found in records. core
  • Reconcile records of bank transactions.
  • Prepare trial balances of books.
  • Transfer details from separate journals to general ledgers or data processing sheets.
  • Compile budget data and documents, based on estimated revenues and expenses and previous budgets.
  • Maintain inventory records.
  • Perform personal bookkeeping services.

E0 not rated as meeting the time-saving threshold in 2023 — 15 of 30 tasks

  • Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes. core
  • Operate computers programmed with accounting software to record, store, and analyze information. core
  • Comply with federal, state, and company policies, procedures, and regulations. core
  • Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures.
  • Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents. core
  • Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal. core
  • Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks.
  • Receive, record, and bank cash, checks, and vouchers. core
  • Calculate and prepare checks for utilities, taxes, and other payments.
  • Compare computer printouts to manually maintained journals to determine if they match.
  • Monitor status of loans and accounts to ensure that payments are up to date.
  • Calculate costs of materials, overhead, and other expenses, based on estimates, quotations and price lists.
  • Match order forms with invoices, and record the necessary information. core
  • Compute deductions for income and social security taxes.
  • Prepare and process payroll information.

Some labels may seem surprising. Operating accounting software is rated E0, while other record-keeping tasks are rated E1 or E2. These judgments concern the additional time saving from language models under the 2023 rubric; they do not measure everything that accounting software can already do. A task list also cannot describe every workplace.

Plate III

From 30 labels to 31.4

With core tasks counted double, the 30 statements carry 43 units of weight. The score is the E1 share of that weight, plus half the E2 share, scaled to 100:

Task counts and weights by exposure label for Bookkeeping, Accounting, and Auditing Clerks
Label Tasks Core among them Weight (core ×2) Share of weight
E1 4 2 6 14.0%
E2 11 4 15 34.9%
E0 15 7 22 51.2%
score  =  (E1 weight + ½ × E2 weight) / total weight
       =  (6 + 7.5) / 43
       =  13.5 / 43
       →  31.4 on the 0–100 scale

This reproduces the atlas's published score at its displayed precision: the fraction 13.5/43, multiplied by 100, rounds to 31.4. The 31.4 on this page and on the occupation's own page is this arithmetic and nothing else. A plain unweighted mean over the 30 tasks would give 31.7; the small difference is the core weighting.

The half weight on E2 is inherited from the source. Counted at full weight, the E2 tasks would put this occupation at 48.8; dropped entirely, 14.0. Every score in the atlas carries the same convention — the methodology flags it wherever tier boundaries are discussed.

Plate IV

How to read a 31.4

Here, 4 tasks receive full credit, 11 receive half credit, and 15 receive none; core tasks count double. That produces 31.4 on a 0–100 index. It is neither a simple percentage of task statements nor the percentage of a worker's week that AI could save. The weights do not measure time spent on each task. The score also cannot tell an employer how many clerks to hire.

Plate V

What would make this useful over time?

A useful next study would compare this baseline with later evidence of tool adoption, changing tasks, hiring, employment, and wages. It should specify the comparison groups, dates, and outcomes before testing them, and keep the 2023 ratings fixed for that comparison. A correlation would not establish that AI caused the change. Similar employment growth would not, by itself, show that the task ratings were wrong: firms could adopt tools while expanding output or changing duties. This atlas currently provides the baseline, not the results of that study.

Task statements and labels: Eloundou, Manning, Mishkin & Rock, task-level human ratings (annotated 2023; MIT-licensed data), O*NET-SOC 43-3031.00 · Colorado employment: BLS OEWS state estimates, 2025 · The 30-row extract used on this page is derived from the authors' published source files · 2026 edition