If different Record Counts are displayed on a report when 'Show Details' is enabled or disabled, it is generally due to the configuration of the report's columns, summaries, groupings, or filters.
When report columns are hidden ('Show Details' is disabled) and the report does not contain references to any parent or child of the target Object of the report (for examples: filters, summaries, groupings), then any requirement of that relationship defined at the Report Type level is ignored.
Scenario: You create a report on the Opportunities Object and select to display specific columns from the Accounts and Opportunities Objects.
Reports require that the displayed results possess relationships between all of the objects that have columns displayed on the report.
By adding columns from the 'Accounts' Object to an Opportunities Object report, you have mandated that any records displayed within the report's results be associated with an Account record.
If you hide the details of this report and do not update your report references (filters, summaries, groupings) to capture this requirement when the details are hidden, then the requirement that an Account be defined is ignored.
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