I was looking for this too. This is what I have found:
Paypal document at: https://cms.paypal.com/cms_content/US/en_US/files/developer/PP_LRD_Gen_TransactionDetailReport.pdf
Report Sign Up and Activation
Only select business accounts are given the Transaction Detail Report. Merchants and processing partners must contact their PayPal account manager to enable access to the Transaction Detail Report and the Secure Dropbox.
When a PayPal account manager enables a user for the Transaction Detail Report, the user may also create a user for the Secure Dropbox. To ensure data security, users must generate their own usernames, with a page provided on the main PayPal homepage (https://www.paypal.com).
Report Format
When an account manager enables a user for the Transaction Detail Report, the user may choose the report format:
- Comma-Separated Value (CSV)
- Tab-Delimited
I will leave it to others as to why this was removed from general reports and now only available to some...
Sally.
