Why Inventory Value Reports are not displaying Expense items in Expense Subinventories ?

We have Expense items (Costing enabled = No) received into Expense Subinventories (Asset Subinventory = No).
Inventory Value Reports are not displaying Expense items in Expense Subinventories even if the Include Expense Items and Include Expense Subinventories parameters are selected to Yes. The Inventory Quantity reports display these items