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.
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Ideas Administrator

Thank you for this suggestion! Currently this is not on our roadmap. We are tracking this idea and if it gathers more votes and comments we will consider it in the future.

Best regards,
Business Central Team