Statistical accounts are used in Oracle General Ledger to store non-monetary data, such as headcount, square footage, or hours worked. This data serves as a dynamic basis for allocation rules. When costs, like recruiting expenses, need to be distributed based on a fluctuating metric like departmental headcount, a statistical account is required. The allocation rule reads the current headcount from the statistical account each period to calculate and post the appropriate expense distribution, ensuring accuracy as the underlying driver changes over time.

A. A static division of rent implies a fixed, unchanging percentage or amount, which does not require a dynamic statistical basis.

C. A predefined split of marketing costs is a fixed-ratio allocation that can be configured directly in the rule without needing variable statistical data.

D. An even 50/50 split is a simple, fixed-percentage allocation and is the opposite of a dynamic allocation based on statistical measures.

1. Oracle Fusion Cloud Financials

Using General Ledger

Release 23D.

Document Section: Chapter: Create Journals > Statistical Journals: Explained.

Content: "Capture statistical data for reporting and allocations. For example

you can capture the headcount of each cost center and use that information as the basis for allocating corporate overhead." This directly supports using headcount (a statistical measure) as a basis for allocations.

2. Oracle Fusion Cloud Financials

Implementing General Ledger

Release 23D.

Document Section: Chapter: Set Up Allocation Rules > Allocation and Periodic Entry Rules: Explained > Section: Basis.

Content: The documentation explains that the "Basis" block of an allocation rule defines the driver for the allocation. It specifies that the source for the basis can be "Financial or statistical balances." This confirms that statistical account balances are a designated source for creating allocation calculations

particularly for variable drivers like headcount.