Identifying Statistical Postings 
Use
Although statistical postings are updated in Funds Management, no availability control takes place. These postings are identified separately in reporting.
Integration
A posting item is updated statistically under the following conditions:
Features
Reports, which construct on the ABAP Listviewer, include the new column "Stat. ind." If the posting is statistical, it is identified in this column as an "X".
The following reports are involved:
Reports, which are based on the drilldown, can also identify statistical postings. For this, you must include the characteristic "Statistical indicator" in the desired program.
See also:
Statistical Postings