Hi..
I think that concept of FI report is equal to concept of co-pa report.
So , FI report and CO-PA Report should be classified as capacity cost.
Using co-pa assessment cycle(t-code : KEU5), you can transfer cost center’s capacity cost to Profitability Analysis capacity cost.
Refer to SAP help portal:http://help.sap.com/erp2005_ehp_06/helpdata/en/7a/4c3ad44a0111d1894c0000e829fbbd/content.htm?frameset=/en/7a/4c48c64a0111d1894c0000e829fbbd/frameset.htm