This review point will display the transactions that are posted to the Parent GL Account instead of Sub-accounts. The purpose is to display all such transactions together so you can reclassify them to the appropriate sub-account.

Let's say, Utilities is the Parent Account, and underneath, you have sub-accounts like Water, Electricity, and Gas. If there are any transactions posted to the Utilities Account, it will show up in this review point as Utilities is a parent account. All these transactions should be reclassified to appropriate sub-accounts. i.e., Gas, Water, Electricity

If there are parent accounts that you're okay with having transactions, you can exclude them by clicking on the Config button. Once excluded, those selected accounts won't appear in the report ever.