The Reports subgroup contains accounts strictly for reporting purposes. They are divided into Report label and Report Title. You should not remove accounts in the Report hierarchy. However, you can include additional accounts needed for customized reporting purposes for the application.
When creating additional members for this hierarchy, set the Account Type to GROUPLABEL . The Aggregation setting on Customs should not be enabled.
+___ ReportLabels (Report Label)
+___ ReportTitles (Report Title)