Hi Ambika,
I think you have two choices
a) Two reports - one appearing directly under the other in Analysis. You will face a challenge though if the first report gets longer with the number of Profit Centers increasing.
b) Create two structures in your query - each profit centre will effectively be hard coded into the structure and then your GL accounts will have their own individual selections. You will have a structure in the columns also with the groupings you have listed above and then you will have to use the Define Cells options to get the numbers into the correct cells . This will be slow to develop and from a performance perspective also = but define cells gives you huge scope to manipulate output like you have shown above.
With regards
Gill
