I've seen information that indicates that [top aligned labels are more efficient for input forms][1].   

Does the same concept apply to labels on reports?  

Is top aligned better, or is it better to use right-justified labels placed to the left of the report field?  

After all, input forms may be filled out from top to bottom, regardless of vertical real estate.  However, when designing for a sheet of paper, I believe using the page space while maintaining alignment is more important.


  [1]: http://www.uxmatters.com/mt/archives/2006/07/label-placement-in-forms.php