Functions of Line Item Reports 
You use line item reports when you want to look at data at document level.
Selection
In all line item reports, you can select by FM area, fund, commitment item, and funds center. Use these selection parameters whenever possible to improve system performance.
If you have created master data with the help of classification, you can use classification for selection purposes too.
You can specify a report currency in the Report currency field. The program then converts all amounts using the exchange rate defined for the relevant day; the result then appears in the report currency specified.
Selection options for additional fields
Presentation
Many line item reports are based on the SAP List Viewer. See SAP List Viewer for more detailed information.
For information on the line item reports in the component Funds Management Government, see: Line Item Reports .