"Why? Just use AdminCP > Paid Subscriptions > Transaction Log."
Because the Transaction log doesn't summarize the total amount; you have to do that yourself, which is trivial, sure, but it would really be nice to have it done for you.

An SQL that duplicates this report, but totals the Amount entries, means the ability to generate a Giving Report for a specified User, or an aggregate Giving Report for our Host/Owner of our Forum.
Because the Transaction log doesn't summarize the total amount; you have to do that yourself, which is trivial, sure, but it would really be nice to have it done for you.
An SQL that duplicates this report, but totals the Amount entries, means the ability to generate a Giving Report for a specified User, or an aggregate Giving Report for our Host/Owner of our Forum.
