Journal Reports - Filtering on Entity

I assume this has been addressed many times over the years but I have to ask

Why on earth when I select to Filter on Entity am I allowed to select items like Hierarchy, Descendants, Base .......  They do not appear to work.  Am I correct?

If I select a single base entity my report works perfect.  If I pick Base of a parent level entity I get every journal entry for all entities, even those outside the structure I want.  I hope this made sense.

We currently filter on Description and tell everyone to start there descriptions with a BU key but with new users all the time some slip thru the cracks