diff --git a/app/lib/annual_report/percentiles.rb b/app/lib/annual_report/percentiles.rb
index 2b0305c4155..c6929d9f472 100644
--- a/app/lib/annual_report/percentiles.rb
+++ b/app/lib/annual_report/percentiles.rb
@@ -2,15 +2,7 @@
 
 class AnnualReport::Percentiles < AnnualReport::Source
   def self.prepare(year)
-    AnnualReport::StatusesPerAccountCount.connection.exec_query(<<~SQL.squish, nil, [year, Mastodon::Snowflake.id_at(DateTime.new(year).beginning_of_year), Mastodon::Snowflake.id_at(DateTime.new(year).end_of_year)])
-      INSERT INTO annual_report_statuses_per_account_counts (year, account_id, statuses_count)
-      SELECT $1, account_id, count(*)
-      FROM statuses
-      WHERE id BETWEEN $2 AND $3
-      AND (local OR uri IS NULL)
-      GROUP BY account_id
-      ON CONFLICT (year, account_id) DO NOTHING
-    SQL
+    AnnualReport::StatusesPerAccountCount.refresh(year)
   end
 
   def generate
diff --git a/app/models/annual_report/statuses_per_account_count.rb b/app/models/annual_report/statuses_per_account_count.rb
index 05a2f53c9d5..dfebac075f5 100644
--- a/app/models/annual_report/statuses_per_account_count.rb
+++ b/app/models/annual_report/statuses_per_account_count.rb
@@ -11,5 +11,35 @@
 #
 
 class AnnualReport::StatusesPerAccountCount < ApplicationRecord
-  # This table facilitates percentile calculations
+  def self.refresh(year)
+    connection.exec_query(<<~SQL.squish)
+      INSERT INTO #{table_name} (year, account_id, statuses_count)
+      #{AccountStatusCountQuery.new(year).to_sql}
+      ON CONFLICT (year, account_id) DO NOTHING
+    SQL
+  end
+
+  class AccountStatusCountQuery
+    def initialize(year)
+      @year = year
+    end
+
+    def to_sql
+      Status
+        .unscoped
+        .local
+        .where(id: beginning_of_year..end_of_year)
+        .group(:account_id)
+        .select(@year, :account_id, Arel.star.count)
+        .to_sql
+    end
+
+    def beginning_of_year
+      Mastodon::Snowflake.id_at(DateTime.new(@year).beginning_of_year, with_random: false)
+    end
+
+    def end_of_year
+      Mastodon::Snowflake.id_at(DateTime.new(@year).end_of_year, with_random: false)
+    end
+  end
 end
diff --git a/spec/fabricators/annual_report/statuses_per_account_count_fabricator.rb b/spec/fabricators/annual_report/statuses_per_account_count_fabricator.rb
new file mode 100644
index 00000000000..92739c08587
--- /dev/null
+++ b/spec/fabricators/annual_report/statuses_per_account_count_fabricator.rb
@@ -0,0 +1,7 @@
+# frozen_string_literal: true
+
+Fabricator :annual_report_statuses_per_account_count, from: 'AnnualReport::StatusesPerAccountCount' do
+  year { Time.zone.now.year }
+  account_id { Fabricate(:account).id }
+  statuses_count { 123 }
+end
diff --git a/spec/lib/annual_report/percentiles_spec.rb b/spec/lib/annual_report/percentiles_spec.rb
index 11df81cfb6c..87ba012f6f7 100644
--- a/spec/lib/annual_report/percentiles_spec.rb
+++ b/spec/lib/annual_report/percentiles_spec.rb
@@ -7,13 +7,10 @@ RSpec.describe AnnualReport::Percentiles do
     subject { described_class.new(account, year) }
 
     let(:year) { Time.zone.now.year }
+    let(:account) { Fabricate :account }
 
-    context 'with an inactive account' do
-      let(:account) { Fabricate :account }
-
+    context 'with no status data' do
       it 'builds a report for an account' do
-        described_class.prepare(year)
-
         expect(subject.generate)
           .to include(
             percentiles: include(
@@ -23,17 +20,16 @@ RSpec.describe AnnualReport::Percentiles do
       end
     end
 
-    context 'with an active account' do
-      let(:account) { Fabricate :account }
-
+    context 'with status count data' do
       before do
-        Fabricate.times 2, :status # Others as `account`
+        # Simulate scenario where other accounts have each made one status
+        Fabricate.times 2, :annual_report_statuses_per_account_count, statuses_count: 1
+
         Fabricate.times 2, :status, account: account
+        Fabricate :annual_report_statuses_per_account_count, account_id: account.id, statuses_count: 2
       end
 
       it 'builds a report for an account' do
-        described_class.prepare(year)
-
         expect(subject.generate)
           .to include(
             percentiles: include(
diff --git a/spec/models/annual_report/statuses_per_account_count_spec.rb b/spec/models/annual_report/statuses_per_account_count_spec.rb
new file mode 100644
index 00000000000..56e98fcea49
--- /dev/null
+++ b/spec/models/annual_report/statuses_per_account_count_spec.rb
@@ -0,0 +1,36 @@
+# frozen_string_literal: true
+
+require 'rails_helper'
+
+RSpec.describe AnnualReport::StatusesPerAccountCount do
+  describe '.refresh' do
+    subject { described_class.refresh(year) }
+
+    let(:year) { Time.zone.now.year }
+
+    context 'with an inactive account' do
+      let(:account) { Fabricate :account }
+
+      it 'does not build a status count record' do
+        expect { subject }
+          .to not_change(described_class, :count).from(0)
+      end
+    end
+
+    context 'with an active account' do
+      let(:account) { Fabricate :account }
+
+      before do
+        Fabricate :status
+        Fabricate.times 2, :status, account: account
+      end
+
+      it 'builds a status count record' do
+        expect { subject }
+          .to change(described_class, :count).by(2)
+        expect(described_class.where(account_id: account).first)
+          .to have_attributes(statuses_count: 2)
+      end
+    end
+  end
+end