Legal Entity Reporting enhances the reporting capabilities of Oracle Applications products by allowing you to report at the legal entity level. Legal reports filter the data based on the legal entity stamped on the transactions (for example, AP Invoices, AR Transactions, etc.) or based on the ledger/balancing segment value that is associated with a legal entity through the Accounting Setup Manager.
When reporting by the legal entity, you can submit the report for all legal entities even if the MO: Security Profile profile option does not include all operating units