Statistical accounts

Non-financial figures — headcount, square feet, machine hours — used as allocation drivers and per-unit metrics.

Accounting → Statistical accounts.

A statistical account holds a number that is not money: headcount, full-time equivalents, square footage, machine hours, patient visits, billable seats.

They never touch the trial balance. That is the point — they live alongside the ledger, not in it.

What they are for:

• Allocation drivers. Allocating overhead by headcount is far more defensible than an arbitrary percentage.
• Per-unit reporting. Revenue per employee, cost per square foot, margin per machine hour.

Two reporting types: Period accounts hold the value for that month (headcount in August). Balance accounts accumulate (if you only record joiners and leavers).

Entering values: one figure per account per period, optionally per class, location or project — which is what lets an allocation split by them.