D.4 002 code

The ISO Currency Code value of 002 represents statistical data in the Management Ledger.

An ISO Currency Code value of 002 means “no currency basis”. For example, a row in the Management Ledger representing a square footage statistic does not need a currency association and would, therefore, have a 002 ISO Currency Code. Assigning an ISO Currency Code to a statistic is useful for matching rows that have the same leaf values but differ only by ISO Currency Code (Leaf type Allocation rules).