Hi Edward
Rather than building the list into the report, I would use a field such as the Report Group field to indicate which items are big ticket items (enter "BIG" in the field), and then filter on the Report Group field. I suggest that field because it is one of the few text fields on the Item Master screen, and it can be validated.
If that field is already being used, you might want to use an Optional field.
The advantage of doing this is obvious if you have to use the list in more than one report. And it is a lot easier to maintain.
Steve