A report is typically data formatted and presented to an end user based on a request. Most Smart APIs contain some type of reporting feature for extracting data, formatting data, and presenting the result to the end user.
Smart APIs use the Reports resource to support the ability to run reports associated with an application.
You will find the Reports resource in one of two locations:
Bound to instances of an entity set.
Exposed as an entity set directly off of the <service root> URL.
For example, the SampleService Smart API does not contain Reports at its service root:
But if you look at the metadata document:
you will find Reports bound to the Pipe entity: