Multiple values in Sub Variable

I am trying to create a substitution variable  to use in some reports.  I would like to have the value of my variable to have a list of Entities in it.  I am trying to simplify management of reports.  In the columns, I would like to use a variable to set the value of all of the Entities that are to be on the report.  I have tried to delimite the values by space, comma ',' , Semi-Colon ';', Colon ':'.  I have also quoted everything that has a space, and I have also tried brackets.  I am just wondering