> ## Documentation Index > Fetch the complete documentation index at: https://docs.dualentry.com/llms.txt > Use this file to discover all available pages before exploring further. # How to Set Up Statistical Accounts > Set up statistical accounts to track non-monetary quantities like headcount and square footage, then use them as allocation drivers. Statistical accounts track non-monetary quantities, such as headcount, square footage, or machine hours, alongside your financial data. They carry no General Ledger impact: nothing posts as a debit or credit, and they never appear on your financial statements. You record their values through a statistical journal, then reference the account as the driver on an [allocation journal](./allocation-journals) so DualEntry calculates each destination's share from the real, period-specific ratio instead of a manually entered percentage. Set the account up once, then post a journal every period, usually monthly, to keep the numbers current. ## Prerequisites Before setting up a statistical account, confirm the following: * You have the access needed to create accounts in your [chart of accounts](./chart-of-accounts), which is the same access any other account creation requires (see [User Roles and Permissions](../../platform-configuration/user-roles-and-permissions)). * You know what you are measuring and at what grain, for example headcount per department or square footage per location. * The [classifications](./journal-entries#classifications) you intend to record values against already exist, if you are measuring by department, location, class, or project. * An [allocation journal](./allocation-journals) schedule exists, or you are ready to create one, if your goal is to drive a distribution from these quantities. Two limits are worth knowing before you build a monthly process around this feature: * Statistical balances are not yet available in the standard P\&L or the custom report builder. View them on the statistical account's detail page or the Statistical Journal listing page instead. * There is no bulk or CSV import for statistical values yet, so journals are entered one at a time. ## How statistical accounts and journals fit together There are two pieces to this feature, and it helps to think of them the same way you think about a chart of accounts and journal entries. | Object | What it is | | ----------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------- | | **Statistical account** | Defines *what* you are measuring, for example Headcount, Square Footage, or Machine Hours. Lives in your chart of accounts as its own account type. | | **Statistical journal** | Records the *actual values* for that measurement, for a given period, company, and classification, for example Engineering: 46 employees in August 2026. | The account is the definition and the journal is the data, so one account accumulates a value per period for as long as you keep posting to it. For example, a \$120,000 rent bill needs to be split by department. Rather than guessing at a percentage, you record each department's square footage in a statistical account, and DualEntry allocates the rent proportionally based on those real numbers. ## Create a statistical account Create a statistical account from the same Chart of Accounts form used for every other account. 1. Navigate to **Chart of Accounts**. 2. Add a new account. 3. Set the account type to `Statistical`. 4. Complete the remaining fields, then save. The account form includes the following fields: | Field | Type | Required | Default | Description | | ---------------------- | ------- | -------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------- | | Account type | enum | Yes | None | Set to `Statistical`. Statistical accounts are excluded from every GL-posting account picker, including journal entry lines. | | Number | integer | Yes | None | A unique account number, following the same numbering rules as any other account (see [chart of accounts](./chart-of-accounts#plan-your-numbering-scheme)). | | Name | string | Yes | None | A label describing what you are measuring, for example Headcount, Square Footage, or Machine Hours. | | Description | string | No | Empty | An optional free-text note about the account. | | Sum duplicate postings | boolean | No | Off | Whether a second posting to the same account, company, and classification within a period adds to the existing value or replaces it. | | Company access | array | No | All companies | The companies allowed to post to this account. Leave unrestricted for an organization-wide metric. | | Active | boolean | No | On | Whether the account can accept new postings. | After saving, the account appears on the Chart of Accounts list under a distinct `Statistical` type, and its detail page shows three tabs: **Overview**, **Migration**, and **Activity**. The Overview tab lists the account's description, company access, sum duplicate postings setting, and a Recent Journals table of every statistical journal that has posted to it. Deactivating a statistical account that is referenced by an active allocation does not deactivate it silently. DualEntry warns you first and lists the affected allocations. ## Record values with a statistical journal A statistical journal records the actual measured values for a statistical account, for a given date, company, and classification. Post one journal per period, for example monthly, to keep the account current. The Statistical Journal listing page has three tabs: **Overview** for posted journals, **Draft** for unposted journals, and **Archive** for archived journals. 1. Navigate to **Transactions → Statistical Journal**. 2. Start a new journal. 3. Fill in the header fields listed below. 4. Add one line per company or classification combination you are recording a value for, using the line fields listed below. 5. Choose **Save as Draft** to hold the journal for review, or **Save and Post** to finalize it. This is the same pattern used on [journal entries](./journal-entries#create-post-and-list-entries). The header section takes the following fields: | Field | Type | Required | Default | Description | | ------------------- | --------- | -------- | ------- | ------------------------------------------------------------------------------------------------------- | | Statistical account | reference | Yes | None | The statistical account this journal records values for. Only statistical type accounts are selectable. | | Date | date | Yes | None | The posting date. The accounting period is derived from this date automatically. | | Memo | string | No | Empty | A note describing the journal as a whole. | Each line includes the following fields: | Field | Type | Required | Default | Description | | --------------- | --------- | ----------- | ------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | | Company | reference | Conditional | None | The entity the line applies to. | | Account | reference | No | None | A related GL account tag for the line, separate from the statistical account selected in the header. Must be a non-statistical account: not a bank, credit card, or another statistical account. | | Description | string | No | Empty | An optional note for the individual line. | | Quantity | decimal | Yes | None | The measured value for this line. Decimals are supported, for example 1250.5 square feet. | | Classifications | array | Conditional | None | Department, location, class, or project tags, the same [classifications](./journal-entries#classifications) used on journal entry lines. | At least one of company, account, or a classification must be set on each line, and quantity is always required. Only posted journals feed statistical balances. Post the journal instead of saving it as a draft. Posted quantities appear on the account's Recent Journals list and become available as an allocation driver for the period they cover. Draft and archived journals do not contribute to statistical balances. ## Use statistical values in an allocation Once you have posted values, reference the statistical account as the destination type on an [allocation journal](./allocation-journals) schedule instead of typing in a fixed percentage. 1. Open an [allocation journal](./allocation-journals) schedule. 2. Set the schedule's source to a specific transaction, for example a bill or journal entry. 3. Choose **Statistical account** as the destination type. 4. Select the statistical account and the driver period to use. DualEntry reads the quantities posted for that period and calculates each destination line's share automatically. For example, a \$79,000 facilities rent bill needs to be split by headcount. A statistical journal for the month already shows Engineering at 46, Sales at 20, and Operations at 13, for a total of 79. Pointing the allocation at that statistical account and period produces Engineering: \$46,000, Sales: \$20,000, and Operations: \$13,000, with no percentage entered by hand. See [Allocation Journals](./allocation-journals) for the general mechanics of sources, targets, and generation frequency. ## Troubleshooting Most problems with statistical accounts trace back to a journal that was never posted, or to a setting on the account itself. The table below maps what you see to what to do about it. | What you see | What to do | | ------------------------------------------------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------- | | The statistical account is missing from a journal entry's account picker | Expected behavior. Statistical accounts are excluded from every GL-posting record. Record values on a statistical journal instead. | | An allocation returns no quantities for the period | The journal covering that period is still a draft, or it has been archived. Only posted journals feed statistical balances. | | A second posting replaced the value instead of adding to it | **Sum duplicate postings** is off on the account. Turn it on, or consolidate the period's values onto a single line. | | A company is unavailable when posting a line | The account's company access excludes it, or the account is inactive. Check both on the account's **Overview** tab. | | A line will not save | Each line needs a quantity, plus at least one of company, account, or a classification. | | Deactivating an account raises a warning | The account is referenced by an active allocation. DualEntry lists the affected allocations so you can repoint them first. | | Statistical balances are missing from the P\&L or a custom report | Not supported yet. View balances on the account's detail page or the Statistical Journal listing page. | ## Related reading Statistical accounts live in the same chart of accounts as your GL accounts, and statistical journals follow the same draft and post pattern as journal entries. Once your journals are current for a period, drive a distribution from them in Allocation Journals. * [How to Configure the Chart of Accounts](./chart-of-accounts) * [Journal Entries: Reference](./journal-entries) * [Allocation Journals: Reference](./allocation-journals) * [General Ledger](./index) * [User Roles and Permissions](../../platform-configuration/user-roles-and-permissions)