Row Heading - Report Painter

Hi
I m going for a more complex selection criteria. So, I need to give Row Headings in the reports for various sections ie each row will require several rows to be defined (e.g. one row for revenues, with a specific set and selections, and a second row with costs using a different set and selections)
Could you let me know how this can be done?
I looked at the formating there I can see Column Heading but NOT Row Heading.
Any ideas are appreicated!
Thanks a lot for your time
Sridevi

Thanks for your reply.
What I need is exactly I need to give different ROW headings in one particular report. I m not to able find out a way to define those row headings which are mentioned in bold hereunder.
Appreciate if any one can tell a way out.
Thanks
Sridevi
Example Layout is as below:
                    Statement of Net Profit
DESCRIPTION                         Period 1      Period 2
1) SALES REVENUE      
Rent                                            xxxx           xxxx
Salaries                                       xxxx           xxxx
Stationery                                    xxxx           xxxx
Sub-Total                                     xxxx           xxxx
2) SELLING & DISTRIBUTION EXPENSES 
Travelling Expenses                      xxxx           xxxx
Selling Expenses                         xxxx           xxxx
Sub-Total                                     xxxx           xxxx
3) NET OF SALES REVENUE       xxxx          xxxx

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