There is an option when running the out-of-the-box financial reports to "Skip Zero Balance Lines." When this option is selected, any categories with balances only display the totaling line (*below* each section) with any lower-level/constituent subcategories comprising that total listed *above* that line, omitting any sort of "introductory" header. This gives a very incomplete looking appearance to the report. Any section comprised of lowest level subcategories should not omit those header/begin-total lines when this option is selected.