Reporting of Balances in Subsidiary accounts

Hi Community

We have a situation whereby  there are costs to be recorded to one object-different subs based on location or Branch plant or type of expense. Is there one of the financial reports that can complete this reporting. How can these amounts be reported upon as subledgers are not set up on the accounts. It is one object with subsidiary accounts. Would it be better to set up different Business units which would contain separate objects or is there a way to report on this

Has anyone every handled this issue before

Thanks you