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title: Dynamics 365 Business Central – How to proportionally split costs across Dimensions using Statistical Accounts and Allocation Accounts
summary: This post explains how to automatically split costs across cost center dimensions in Business Central using Statistical Accounts and Allocation Accounts. It demonstrates a scenario where heating expenses are distributed proportionally to departments based on square footage, streamlining accurate cost allocation without manual intervention.
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language: en
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  - dimensions
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    title: Dynamics 365 Business Central – How to proportionally split costs across Dimensions using Statistical Accounts and Allocation Accounts
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url: https://thedynamicsexplorer.com/2026/04/13/dynamics-365-business-central-how-to-proportionally-split-costs-across-dimensions-using-statistical-accounts-and-allocation-accounts/
published_at: "2026-04-13T09:00:00.000Z"
author: Gavin Whittaker
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# Dynamics 365 Business Central – How to proportionally split costs across Dimensions using Statistical Accounts and Allocation Accounts

[Read the post](https://thedynamicsexplorer.com/2026/04/13/dynamics-365-business-central-how-to-proportionally-split-costs-across-dimensions-using-statistical-accounts-and-allocation-accounts/) · The Dynamics Explorer (Gavin Whittaker) · 2026-04-13 · 839 words · tier community · reviewed (checked by Opus)

> This post explains how to automatically split costs across cost center dimensions in Business Central using Statistical Accounts and Allocation Accounts. It demonstrates a scenario where heating expenses are distributed proportionally to departments based on square footage, streamlining accurate cost allocation without manual intervention.

## Key points

- Statistical Accounts store non-financial metrics like square footage that drive cost allocation calculations
- Allocation Accounts use Statistical Account data to automatically distribute costs across selected dimensions
- When posting purchase invoices to an Allocation Account, the system proportionally splits amounts based on dimension values stored in the Statistical Account
- Updating the Statistical Account journal automatically applies new allocation proportions to future transactions without reconfiguring the Allocation Account

## AL objects mentioned

As named in the post. A name that matches one object page by exact type and name links to it; the others stay as named.

- other "Statistical Accounts"
- other "Allocation Accounts"
- other "Statistical Accounts Journal"
- other "Breakdown account balance filters"

## Context

- Features: Statistical Account configuration, Allocation Account setup, Dimension-based cost splitting, Purchase invoice allocation, Cost distribution automation

Source: The Dynamics Explorer, community blog. Summary, key points and quotes are derived (CONTENT-NOTICE.md); read the original for the full text.