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Record Count In Tabular Reports.

Hi this is Naidu and I tried to count records in tabular reports. But I am not getting perfect record count. can anyone tell where to write the logic for record count.

And also I observed that without any any level breaks data is not getting fetched and not printing all the records. it is printing the first record form the business view which added the tabular report.

why level break necessary to print all the records? why not like columnar and group reports?

thanks in advance.