A bucket column is a feature within the Salesforce report builder that allows administrators to quickly categorize report records without creating a formula or a custom field on the object. For the given scenario, a bucket column can be created on the 'Contract Value' (a currency/number field) to define ranges. The administrator can set up buckets named "small," "medium," and "large," each corresponding to a specific range of dollar values, directly fulfilling the requirement. This categorization exists only within the report and does not alter the underlying account data.

A. Group Rows: This feature groups records by an existing field's values (e.g., grouping all accounts by 'Industry'). It does not create new categorical values based on numeric ranges.

B. Filter Logic: This is used to define the criteria for which records are included in the report (e.g., show accounts where Type is 'Customer' AND Industry is 'Technology'). It does not categorize records.

C. Detail Column: This is simply a standard column in a report that displays a field's value for each individual record. It is not a feature used for categorization.

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1. Salesforce Help Documentation, "Categorize Data with Bucket Columns":

Reference: "Bucketing lets you quickly categorize report records without creating a formula or a custom field... When you create a bucket column, you define multiple categories (buckets) that are used to group report values. For example, create a bucket column named Size on the Account object's Number of Employees field. Then, create buckets that group records into 'Large,' 'Medium,' or 'Small' categories." This directly aligns with the question's requirement.

Source: Salesforce Help, Reports and Dashboards, "Categorize Data with Bucket Columns".

2. Salesforce Help Documentation, "Group Your Report Data in Lightning Experience":

Reference: "To see subtotals in your report, group data by a specific field... For example, group opportunities by Stage to see the total amount for each stage." This confirms that grouping is based on existing field values, not custom ranges.

Source: Salesforce Help, Reports and Dashboards, "Group Your Report Data in Lightning Experience".

3. Salesforce Help Documentation, "Filter Reports with Filter Logic":

Reference: "Filter logic governs how and when filters apply to your report... For example, to find contacts in either the lead generation or telemarketing departments in California, enter... 1 AND (2 OR 3)." This demonstrates that filter logic is for record selection, not categorization.

Source: Salesforce Help, Reports and Dashboards, "Filter Reports with Filter Logic".