Because reports record the 'results of what happened,' not 'why we did it that way at the time.' For AI to learn decision logic, it needs structured data with context: Was this quotation requested by the customer or pushed by sales? Is this quantity a first order or a repeat purchase? Is this price the result of negotiation or standard terms? Without this context, AI can only reach the level of 'revenue declined X% last month'—description, not 'why it declined and which step went wrong.' The direction of improvement is to record the decision process at the moment data is created—who sent it, who modified it, what changed, how the other party responded—so every record carries traceable context and AI has something to actually learn from.