; (E) implementing a standard rating and categorization system to identify the type and severity of child sexual abuse material; (F) training and supporting content moderators who review child sexual exploitation content for the purposes of preventing and disrupting online child sexual exploitation; (G) preparing and issuing transparency reports, including disclosures in terms of service, relating to identifying, categorizing, and reporting online child sexual exploitation and efforts to prevent and disrupt online child sexual exploitation; (H) coordinating with voluntary initiatives offered among and to providers of interactive computer services relating to identifying, categorizing, and reporting online child sexual exploitation; (I) employing age rating and age gating systems to reduce online child sexual exploitation; (J) offering parental control products that enable customers to limit the types of websites, social media platforms, and internet content that are accessible to children; and (K) contractual and operational practices to ensure third parties, contractors, and affiliates comply with the best practices. (4) Relevant considerations In developing best practices under paragraph (1), the Commission shall consider— (A) the cost and technical limitations of implementing the best practices; (B) the impact on competition, product and service quality, data security, and privacy; (C) the impact on the ability of law enforcement agencies to investigate and prosecute child sexual exploitation and rescue victims