Gaps provide an easy addition of a row or column break within a grid for presentation and layout.
Here the gaps subsection the grid by the parent Account level, making it more concise and easier to digest the information.
To insert a grid break, click on the row/column member where you wish to insert a break. Go to the Grid Ribbon > Gap.
This will then insert an empty row/column below the specific member like shown below:
If you wish to delete a Gap, simply right click in the first cell of the Gap > Calculation > Delete Calculation