A performance report that identifies the amount of employee downtime is a financial accounting report.

Financial Accounting

The field of accounting focused on the preparation of financial statements for external stakeholders, such as investors, creditors, and regulatory agencies.

Employee Downtime

Periods when employees are not engaged in productive work due to various factors such as system failures or maintenance.

Performance Report

A document or record that evaluates the performance of a particular aspect of a company, often comparing actual results to planned or expected outcomes.