Users who attended offering and marked completed are not showing any cost related information in the User costs report.
SuccessFactors Learning Management System (LMS) - All Supported Versions
The User Costs report returns information about each selected user's cost for each item that they have completed.
Those costs are in fact expenses (ie travel expenses, food etc…)-+
In order for them to show in the report, completion must be granted through Users > Tools > Record Learning Financial
These references are created under References > Commerce > Costs
User cost; User cost report; PA_CPNT_EVTHST_COST; Record Learning - Financial; , KBA , LOD-SF-LMS , Learning Management System , LOD-SF-LMS-REP , Reporting Data , How To