If you can’t find any standard reports you can look directly at the tables. Table SETNODE contains hierarchy structures. Set Class 0101 identifies the cost center hierarchy. The nodes are in the field SETNAME. That node’s subnodes are in the field SUBSETNAME. Follow the chain down to the last node which points to individual cost centers, then swith over to table SETLEAF which shows the cost centers contained in that final node. To see who last changed a node and when, look at table SETHEADER.