Manual Lists
A manual list lets you select specific accounts, accounting units, activities, user analysis values, assets, or leases. Manual lists are not based on attributes. For example, you can select individual activities without identifying an attribute that is common to all of them. The only members of a manual list are those you define.
Creating a manual list, as the name implies, is a manual process. Any changes to the list, such as adding or removing activities, must also be done manually. For these reasons, manual lists are not often used to create large lists.
You can convert an automatic list to a manual list. A common practice is to create an automatic list first, convert it to a manual list, and then manually add or remove a few select activities. It's important to note that you cannot convert a manual list back to an automatic list.