Solution : https://service.sap.com/sap/support/notes/591963 (SAP Service marketplace login required)
Key words : 
actual costs line item reports, totals record reports based, line item reports, totals record report, line item report, debit/credit flag, terms key words, indirect activity allocation, report group 1sip, report report interface
Related Notes : 
       
| 896531 | CO-EP reports: Customer-specific authorization checks | 
| 562169 | CO line item reports: WBS elements not displayed completely | 
| 325546 | CO line item reports: Creating a user-defined field |