You use this report to ensure that your profit tax hierarchy covers all the G/L accounts in your chart of accounts. It lists the G/L accounts that are assigned to, or are missing from, a profit tax hierarchy, as defined in Customizing for Profit Tax

To access the report, from the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports Russia Profit Tax Reports G/L Accounts in Profit Tax Hierarchies.