-- Check if Item is with a Preference > Can be Fulfilled/Received = T
-- Setup> Accounting > Accounting Preferences > General tab> Revenue Recognition> Allow Revenue Commitments In Advance of Fulfillment = F
Solution to show Items on Commitment Reversal user have 2 Options:
1. Do an Item Receipt first before you click on Reverse Revenue or
2. Turn on this preference>> Allow Revenue Commitments In Advance of Fulfillment.