What signifies the key elements in the new custom report?

The answer highlighting sorting by customer with key financial fields is significant because it represents a strategic approach to reporting that prioritizes both organization and relevance. When creating custom reports in NetSuite, it's essential to present data in a way that adds value and insight to the users. Sorting by customer allows for clarity in understanding financial performance relative to individual clients or customer groups, facilitating better analysis and decision-making.

In this context, key financial fields provide critical metrics that can directly inform business strategies, such as revenue, profit margins, or payment history. By focusing on these essential elements, users can quickly assess performance, identify trends, and take necessary actions.

The other choices, while relevant to reporting practices, do not focus as effectively on the core objective of providing clear and actionable insights through structured data presentation. Avoiding standard fields may limit the usefulness of the report, using numerous custom fields could lead to unnecessary complexity, and displaying all data without filters can overwhelm users and obscure important insights. Therefore, the correct answer emphasizes a methodical approach to data presentation that enhances its utility and effectiveness.