This report displays the total of all the balances from all your vendors and the current balance of the linked payables account and compares them. (You specified the account that is your linked payables account in the Purchases Linked Accounts window.)
If the comparison shows an out of balance amount, any entries to the linked payables account that have been generated by a General Journal entry or a Spend Money transaction are displayed. For more information about handling an out of balance situation, see Out of balance information -- Accounts Payable.