The baseline report can be found under View->Baseline and the setup is done under Edit->Meter Account PCP Baseline
The baseline is the kWh usage for each month as you have arranged (or want to arrange) with your utility.
It also takes as parameters, the penalties due when you are over the limit as specified in your tariff.
After capturing these values, the report then shows how much your meter account is above or under the captured baseline including penalties.
You are also shown if you may sell credits and to what value you may sell credits.
In the report:
Baseline - your captured baseline as arranged with your utility
Usage - your actual usage as read from your meter
PCP Credit - your available credits after your usage that you may sell
Control Band (0-1.0%) - first set of penalties
Disincentive Band (1.0-10.0%) - second set of penalties
Penalty Band (>10.0%) - third set of penalties