Thanks for the additional insight.

It still appears inconsistent - at least in labelling - but I think it could help our situation...

Regarding the inconsistent: The field labelled "Name" on each journal line does show on that report you suggested, sometimes in the "Customer" column, sometimes in the "Supplier" column, and (presumably although I don't have that example in our data) sometimes in the "Employee" column.

Regarding our need: We export transactions for use elsewhere, which we do from a couple of reports. When I submitted this, I was looking at our customisation of the Profit Loss Detail report, which does NOT allow selection of the customer, supplier, or employee columns. However, we may be able to make use of the Transaction Detail report, which does... We also use the General Ledger report, which appears to allow these other columns.

Of course, it would make interfaces simpler if that information was populated into the one column consistently...