I want display item count across item status and location in the same report.
i.e.,

Expected:
Status 1 status 2 status3 location1 location 2
1 2 0 9 8


But when I apply across on item, across fields are being nested.
i.e.,

Actual:

location1 location2
status 1 status 2 status 3 status 1 staus 2
val1 val2 val3 val4 val5

How do I avoid it? or How can I get the expected report?

What does the data look like in the table you are trying to do the across on?

Does it look like this:
Column1 Column2
Value 1 Status 1
Value 2 Status 2
Value 3 Status 3
Value 4 Location 1
Value 5 Location 2

The data in the table is as follows

Item1 status1 location1
Item2 status1 location2
Item3 status2 location2
Item4 status3 location1

The expected output is

status1 status2 status3 location1 location2
2 1 1 2 2

DEFINE FILE tablename
STAT1/I5 = IF STATUS EQ 'status1' THEN 1 ELSE 0;
STAT2/I5 = IF STATUS EQ 'status2' THEN 1 ELSE 0;
STAT3/I5 = IF STATUS EQ 'status3' THEN 1 ELSE 0;
LOC1/I5 = IF LOCATION EQ 'location1' THEN 1 ELSE 0;
LOC2/I5 = IF LOCATION EQ 'location2' THEN 1 ELSE 0;
END
TABLE FILE tablename
SUM STAT1 STAT2 STAT3 LOC1 LOC2
END

Status and Location information are coming from relevant mater tables.

I don't want to hardcode any values in my report.

Can someone help me?

Status and Location information are coming from relevant mater tables.

I don't want to hardcode any values in my report.

Can someone help me?

Status and Location information are coming from relevant mater tables.

I don't want to hardcode any values in my report.

Can someone help me?

Try this:
SET ASNAMES = ON
TABLE FILE CAR
SUM
RETAIL_COST
MAX.CAR/A20 AS 'ACROSS_FIELD'
BY CAR NOPRINT
ON TABLE HOLD AS HOLD1 FORMAT ALPHA
END
-RUN

TABLE FILE CAR
SUM
RETAIL_COST
MAX.COUNTRY/A20 AS 'ACROSS_FIELD'
BY COUNTRY NOPRINT
ON TABLE HOLD AS HOLD2 FORMAT ALPHA
END
-RUN

TABLE FILE HOLD1
SUM
RETAIL_COST
ACROSS ACROSS_FIELD
MORE
FILE HOLD2
END
-RUN

Hope this is what your looking for.
Note the COUNTRY field and CAR field need to be the same size for this to work.

Thank you. Really forum helped me a lot.

Thank you all.