Allow report lines to list (or not) sources in financial report. This is useful to avoid the calculation lines (ex: Total Assets) when company has many levels and summary accounts.
If you could set List Source to false in a report line with source lines, you would get the subtotal directly in the "1. Asset" line. What do you think? I've implemented this locally, if it's ok, I create patch & migration script with centralized id. Let me know.