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Reporting for Open Item Accounting 
The SAP standard delivery contains some drilldown reports enabling you to check the origin of payables or receivables for profit centers (or profit center groups) or segments. These drilldown reports are:
· Receivables: Profit Center
· Payables: Profit Center
· Receivables: Segment
· Payables: Segment
You can use the delivered standard reports as templates for your own reports. Generally, you can use the reports for any account assignment object contained in New General Ledger Accounting.
For you to be able to use the delivered standard reports, Document Splitting must be active. In this way, postings from accounts receivable and accounts payable to the corresponding reconciliation account in General Ledger Accounting are distributed on the basis of the offsetting accounts for the G/L account.
Open item accounting is only possible for normal items, that is, it is not possible for noted items and parked items because there are no line items in General Ledger Accounting for these items.
If you use hierarchies as report selections, the hierarchy you choose is only used to select the data if you have not restricted the characteristic at the same time (for example, using custom selections). You can only apply a hierarchy for data selection in the case of small hierarchies because this does not involve the data being divided internally into data blocks of a manageable size. Using hierarchies with many elements can cause the system to terminate. If selections are used to restrict the characteristic, the hierarchy is only used for display purposes.
You find the reports on open item accounting from the SAP Easy Access menu under Accounting ® Financial Accounting ® General Ledger ® Information System ® General Ledger Reports (New) ® Line Items ® Open Items.