Report sections are a part of report sheets which in turn are part of report books. Each report section can be designed to contain a special set of attributes applicable only to that section.
For example, a report book may have a section for cost account balances, another section for fixed asset accounts and another section with a pivot chart to display liabilities. In such an instance you may not be given the rights to access the entire report book, but you are allowed to view a section of the report book (i.e. access rights can be defined per report section and not necessarily the whole report book). A report section can have zoom-in, drill-down, write back and pivot features enabled.