KSB1 displays actual cost line items for cost-center analysis. Each line ties an amount to a posting date, account, cost center and reference. It answers a more detailed question than a summary variance report: which documents created the cost in this responsible area? Keep those fields together when investigating an unexpected balance.
A debit expense increases actual cost, and a credit correction reduces it. Net the selected lines rather than adding their absolute values. Filters for account and center answer different questions, so use both when the request names both. These exercises include correction entries and costs assigned to different centers. The checked totals come from the actual line items, including their signs.