How Do We Allocate Statistical Discrepancy Among the Current, Capital

How do we allocate statistical discrepancy among the current, capital, and financial accounts?

A) We have no way of knowing exactly how to allocate this discrepancy.
B) Depend on the degree of certainty which we attribute to these accounts.
C) Divide it evenly amongst the three accounts.
D) Depend on the convention adopted by the specific financial institution.
E) Statistical discrepancy signals human errors made when dealing with financial accounts.