Viewing unaccounted hours requires the Jira Administrator permission or the Tempo Account Manager permission.
Logged hours that cannot be associated with an account category type (for example, the Billable type or the Capitalized type) are said to be unaccounted for. Unaccounted hours are not correctly reported in the Utilization report or in the Revenue report.
To view a list of unaccounted hours:
Select Reports in the Tempo sidebar.
Generate a report.
In the Group by box, group the report by Account and Issue. If you are using account as work attribute, also group by Worklog. For more information about how to group information in reports, see Viewing Reports.
Issues and/or worklogs that have "No Account" set are shown in the first or the last row in the report.