How to match the numbers in "Users Authorized to Debug / Replace" in EWA report

[SAPSupport]

We would like to understand how the EWA report is calculating this authorization checks for "Users Authorized to Debug / Replace" in EWA report.

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[SAPSupport · Accepted solution]

We can see the below content in EWA report .
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11.2.5.1.2 Users Authorized to Debug / Replace
Authorization objects: Object 1: S_DEVELOP with ACTVT=02 (change) and OBJTYPE=DEBUG
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The checks should be performed via SUIM.
Considering that duplicate names are removed and only unlocked users are considered.

Steps:
Navigate to transaction SUIM - Expand User - Expand Users by Complex Selection Criteria - Execute Users by Complex Selection Criteria
Enter Object 1: S_DEVELOP with ACTVT=02 (change) and OBJTYPE=DEBUG, select "Only users without locks".
And then match the numbers with the number in EWA report.