Closed company codes in report

Hi All,

I have a requirement from business says that they are some company codes which has been closed , but in report its still showing data.

I understand that we can create a condition in query to exclude those company codes so that i wont appear in report.

But in detail i want to get understand how we can make any logic functionally in sap bi system , by writing a abap code through in flow and check for company codes that is still exist or being closed ? And how do i make a check in R/3 system "?

Or still something like functionality is already been configured in sap bi system itself to make a checks like that ?

Thanks,

Siva