STEP 1
Open KE24 and choose the controlling area in line with the company code.
STEP 2
To retrieve the line items to be reclass there are some important fields that need to be filled:
- Current type: 10 Company code currency
- Period/year
- Company code
- IECRA
In the Conditions if we press 
and then 
it will retrieve more fields that can be chosen.
In the layout choose /KEFC
STEP 3
After run the transaction export the data retrieved.
List → Export → Spreadsheet...
