# Statistical accounts

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

Section: GL automation · Canonical: https://intubu.intuitivecapital-dai.com/docs/statistical-accounts

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.