GL -Trial Balance Report

Version: EBS R12 12.2.3

Hi Team,

As we need help to get justify about the rule that account summary balance results on the GL -Trial Balance Report will not show on,

Under the accounting standards, our fin user can understand if the account on the Trial Balance all are no amount exits will not show on,

But we need to provide the standard document to justify this, for our Internal Audit team,

Could you please help provide any UG about the GL -Trial Balance Report show on rule?

Provide the example :

Thanks,

WanYu