Identifying Statistical Postings 
Although statistical postings are updated in Funds Management, no availability control takes place. These postings are identified separately in reporting.
A posting item is updated statistically under the following conditions:
By User Exits
By statistical commitment items
By Customizing (update profile per value type)
By flagging a document (e.g. a funds commitment) as statistical
By flagging the MM movement type as not budget relevant
By flagging the AM movement type as not budget relevant
Reports that are based on the SAP listviewer contain the new column Stat.ind. If a posting is statistical, there will be an "X" in this column.
The following reports are involved:
Totals records on commitments and actuals (RFFMTO10X)
Commitments and funds transfers Line items according to document numbers (RFFMEP1OX)
FI postings Line items according to document numbers (RFFMEP1FX)
FI postings Line items and document header information (RFFMEP2FX).
CO postings Line items according to document numbers (RFFMEP1CX)
Commitments/actual line items according to document numbers (RFFMEP1AX).
Commitments/actual line items with FI document header information (RFFMEP3AX).
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.