Columns and/or rows of a report can be declaratively defined as either dynamic or static. The declarative definition can be represented by any marking. If a column or row is declaratively designated as dynamic, it can be expanded into a plurality of columns or rows. If a column or row is designated as static, it remains as a single column or row to represent only the specified column or row data. Subgroups of columns and rows can also be declaratively defined as dynamic or static. A static column or row may contain no sub-columns/rows, or it may contain a plurality of static columns/rows, a plurality of dynamic columns/rows, or any combination of both. Similarly, a dynamic column or row may also contain the above combinations.