Territory and List Splitting

Splitting a prospecting universe across several reps sounds like a simple division problem and routinely isn't, because "equal" can mean equal account count, equal potential deal value, equal geographic spread, or equal difficulty — and picking the wrong dimension to equalize produces a split that's technically fair by one measure and genuinely unfair, and demotivating, by the one that actually matters to the reps working it.

Decide what "fair" actually means before splitting anything

Equal account count       simplest, but ignores that accounts vary
                          hugely in size and likely conversion
Equal potential value      accounts weighted by estimated deal size —
                          fairer on outcome, harder to calculate
                          upfront and reliant on estimates that may
                          be wrong
Equal difficulty/effort    accounts weighted by how hard they are to
                          reach or convert — the most accurate
                          but the hardest to measure objectively

A split that's equal by account count but wildly unequal by potential value — one rep getting the enterprise-heavy segment, another getting a segment of uniformly small accounts — produces very different outcomes for reasons unrelated to individual effort or skill, and reps notice this quickly. Decide deliberately which dimension matters most for your specific team and market, rather than defaulting to the easiest one to calculate.