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Rows = X explained

Hi,
I have simple/stupid question. Can somebody please explain what the significance of the"Rows = X" (X = any value 1 through 10)? I noticed many of the grouping example reports use this function. How do I know which numeric value to use if I am creating a grouping report? For example if I am grouping my income statement by revenues and cogs, but revenues has 4 different accounts and cogs has 6 different accounts then what value should I use for X in my NL function Rows = X of each category?

I read the brief section in NAV help on it, but it wasn't much help.

Thanks

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