service/src/main/java/org/apache/fineract/cn/reporting/service/internal/specification/CustomerListReportSpecification.java [155:195]:
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  private Header createHeader(final List<DisplayableField> displayableFields) {
    final Header header = new Header();
    header.setColumnNames(
        displayableFields
            .stream()
            .map(DisplayableField::getName)
            .collect(Collectors.toList())
    );
    return header;
  }

  private List<Row> buildRows(final ReportRequest reportRequest, final List<?> customerResultList) {
    final ArrayList<Row> rows = new ArrayList<>();

    customerResultList.forEach(result -> {
      final Row row = new Row();
      row.setValues(new ArrayList<>());

      final String customerIdentifier;

      if (result instanceof Object[]) {
        final Object[] resultValues = (Object[]) result;

        customerIdentifier = resultValues[0].toString();

        for (final Object resultValue : resultValues) {
          final Value value = new Value();
          if (resultValue != null) {
            value.setValues(new String[]{resultValue.toString()});
          } else {
            value.setValues(new String[]{});
          }

          row.getValues().add(value);
        }
      } else {
        customerIdentifier = result.toString();

        final Value value = new Value();
        value.setValues(new String[]{result.toString()});
        row.getValues().add(value);
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service/src/main/java/org/apache/fineract/cn/reporting/service/internal/specification/DepositListReportSpecification.java [163:203]:
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    private Header createHeader(final List<DisplayableField> displayableFields) {
        final Header header = new Header();
        header.setColumnNames(
                displayableFields
                        .stream()
                        .map(DisplayableField::getName)
                        .collect(Collectors.toList())
        );
        return header;
    }

    private List<Row> buildRows(final ReportRequest reportRequest, final List<?> customerResultList) {
        final ArrayList<Row> rows = new ArrayList<>();

        customerResultList.forEach(result -> {
            final Row row = new Row();
            row.setValues(new ArrayList<>());

            final String customerIdentifier;

            if (result instanceof Object[]) {
                final Object[] resultValues = (Object[]) result;

                customerIdentifier = resultValues[0].toString();

                for (final Object resultValue : resultValues) {
                    final Value value = new Value();
                    if (resultValue != null) {
                        value.setValues(new String[]{resultValue.toString()});
                    } else {
                        value.setValues(new String[]{});
                    }

                    row.getValues().add(value);
                }
            } else {
                customerIdentifier = result.toString();

                final Value value = new Value();
                value.setValues(new String[]{result.toString()});
                row.getValues().add(value);
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