Reporting other than by a normal COA structure has always and continues to
be in demand. The latest dev decision seems to be:

https://github.com/Gnucash/gnucash/pull/1623#issuecomment-1585771847

> ...if we take out the language about multidimensional analysis and... tags
> and do it as a report option to filter entries based on a string match on
> an arbitrary string or even a regular expression in a selected text
> field—any of description, notes, memo, num, or action—then users...can
> write custom reports around it to support your analysis, other users can
> find other uses, and it doesn't constrain future development.

Firstly, I'd support the community using the term *filter reports* because
tags is too confusing with usage of the term as computer code, and it
doesn't imply a more sophisticated implementation using separate fields. (I
understand separate fields would be much more functional but also involve
significantly more development and maintenance.)

Unfortunately, there is a major failure with current report implementation,
reports can only include transactions meeting the filter, not *all*
 transactions.

Vince has presented this functionality as a powerful multidimensional tool
for transactions and splits (either the QuickBooks class feature or endless
sub accounts only offer a second dimension). The custom report at
https://github.com/dawansv/gnucash-custom-reports?tab=readme-ov-file#examples
demonstrates the issue by reporting both transactions matching the filter
*and* those with no match. This is a hack for standard database *group by*
functionality.

Despite significant revision to standard reports, ultimately the
functionality to report all transactions by filter (matched and unmatched)
was not included in GnuCash and is only available as a custom report. Can
the developers comment?

Regards
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