The LIST command is somewhat analogous to the SQL SELECT statement, but incorporates formatting, totaling, and other elements helpful for tailoring output to a business requirement. The SELECT statement, in contrast, is essentially a data query tool: its results would be processed or formatted as required using other mechanisms. This distinction is highlighted by SQL's classification as a 'Data Sublanguage' (DSL): SQL is a powerful formalism for controlling "data retrieval." The LIST command is a comprehensive "report writer" addressing broader functionality.