Targeting is generally carried out through, first, selection of location (rural versus urban, poorest regions versus less poor ones) and subsequently, recourse to a means test in order to identify the neediest individuals and households. Usually, means tests are performed once to determine eligibility and are only repeated in rare cases. In most programmes, proxy means tests are used; these are based on a formula to estimate household income that considers a number of household characteristics and composition. Currently, CT programmes deliver cash benefits through electronic transfers to bank accounts. This has led to an increase in such accounts, especially among women.