Intercompany Report displaying value in Partner Amount instead of Entity Amount column

Summary:

I have a question regarding out of the box IC report:

 Lets say there is a transaction recorded by Entity 54001 with a trading partner has an amount of 2,167. However, when the Intercompany Report is run by a a user from 54001 that does not have access to the partner entity in FCCS entity dimension, the amount is displayed under the Partner Amount column rather than the Entity Amount column.

 The trading partner does not have a corresponding transaction recorded with Entity 54001 as its partner. Despite this, the value continues to appear under the Partner Amount column instead of the Entity Amount column.