There is no standard way to count what trust and safety costs. This is one.

A common chart of accounts for the cost of governing content and conduct on a platform. Free to use, versioned, and built to be cited.

TS-310	Frontline review, productive hours	counted everywhere
TS-520	Initial training and nesting	usually missed
TS-640	Protected non-exposure time	has no line item anywhere
TS-650	Worker health claims and litigation	sits in group legal
TS-810	Client-side vendor management	never in the vendor model
TS-930	Exit, wind-down and redundancy	contingent, undisclosed

Six of around sixty line items. The highlighted one is the cost of rotation, mandated breaks and caps on time in the worst queues. In most cost models it has no code, so reducing it looks like a technical adjustment rather than a decision.

Why this exists

Ask five platforms what they spend on trust and safety and you get five numbers built on five different definitions. One counts the vendor invoice. One adds the tooling. One forgets that trainees are paid. None counts the cost of governing the vendor.

So no buyer can tell whether a deal is good, no provider can defend a price, and no executive can tell whether last year's decision improved anything. Every mature spend category eventually acquires a shared vocabulary. Trust and safety is now large enough, and regulated enough, to need one.

What it is not

It is a chart of accounts, not a price list. It tells you what to count and how to count it. What the numbers should be is a separate question, and this framework deliberately does not answer it. There are no benchmark values and no rates in the workbook.