Using Sets to Select Report Data 
You also use sets to further define the data that you want to select for your report.

You can use row and column sets to specify for example which accounts and types of currencies are output in your report. You can also narrow data selection for your report even further by specifying a ledger, a fiscal year, and a company. You can also enter these selection criteria on the screen Create Report: General Data Selection using selection sets in your report definition.
When you use sets as criteria for selecting data, the sets must contain all the characteristics you want to use to select data. If a characteristic is already defined in a row or column, you cannot enter the characteristic for selecting data.
Multidimension sets cannot be used as selection sets. Key figure sets can only be used as selection sets when there is exactly one value in the set.
To improve processing time when you execute the report’s report group, it is important to specify all characteristics as data selection criteria, which need not be used in the report rows or columns.

For the example report in
You can also use set variables as general data selection criteria. For more information about the uses of sets in the Report Writer, see
Using Variables in Report Writer.For more information about using sets as selection criteria, see
Defining Selection Criteria.