The use of levels may be desired over an expanded chart in the cases where there is simply one, or very few, GL codes involved but many "levels". In other words, as an alternative to hundreds of sub-codes in the GL. However, in order to avoid separate one-page PL reports for hundreds of "levels" , it would be useful to be able to get a report which summarizes each level under the associated GL code/s. examples:
Royalty income:
Title 1 (level 1)
TItle 2 (level 2) etc
Rental income - net of expense:
Property 1 (level 1)
Property 2 (level 2) etc
This would basically be flipping the aggregation/totals around as an alternative reporting to how levels are presented now as separate reports (which work great when there are a lot of GL codes involved vs few)