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You may be familiar with the different detail levels in Management Reporter for Microsoft Dynamics ERP. The detail level is used as the determining factor for whether a report is a high level summary, a report where you can view sales or expenses by cost center or individual accounts, or a detailed report where you can drill in and view individual transactions. You may not have stopped to consider, however, how these different detail levels can influence how you choose to design new reports.
http://blogs.msdn.com/b/dynamics_financial_reporting/