And, the winners are Chattanooga and Knoxville and their entrepreneurial ecosystems. What are we referencing? A new report from SmartAsset that compared 80 U.S. municipalities across metrics like the cost of labor, office space, energy, legal and accounting fees, utilities and filing fees. Chattanooga topped the list for least expensive for the third year in a row, and Knoxville came in at number two. Click here to read more.