Use of Statistical GL Accounts for Headcount

I am interested in finding out how other companies are using the Statistical accounts for headcount.  For example are you entering the balance only or are you entering the changes such as additions and terminations?  And if you are entering the changes, are you entering these into 1 headcount statistical account or tracking the changes separately in different statistical accounts to then accumulate the net changes and balance for the headcount?  Without getting into the uses of allocation of expenses specifically, if you are using a certain way to record headcount are you using the allocation of expenses as well?  Thanks!