It's basically a tool for setting up financial statements like the Income Statement you are looking for, based on G/L Accounts. It's not exactly something one could explain in a comment, please refer to the Financial manual, available from PartnerSource if you are working at a partner or from your partner if you are working at an end-user. In most localizations, hopefully in yours as well, there is already an example Income Statement set up in the demo database.
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