Update financial_statements.py
diff --git a/erpnext/accounts/report/financial_statements.py b/erpnext/accounts/report/financial_statements.py
index 1d38248..db733dd 100644
--- a/erpnext/accounts/report/financial_statements.py
+++ b/erpnext/accounts/report/financial_statements.py
@@ -402,7 +402,6 @@
 
 def get_cost_centers_with_children(cost_centers):
 	if not isinstance(cost_centers, list):
-		cost_centers = frappe.safe_encode(cost_centers)
 		cost_centers = [d.strip() for d in cost_centers.strip().split(',') if d]
 
 	all_cost_centers = []