def METHOD_NAME(results, financial_years, budget_phases):
    headers = ["Financial Year", "Budget Phase", "Class", "Service Name", "Total"]
    csv_lines = [headers]
    for index in range(len(financial_years)):
        if budget_phases[index] in IGNORE_COLUMN:
            continue
        base_elem = get_list_from_financial_year_and_budget_phase(financial_years[index], budget_phases[index])
        for class_name, details in results.items():
            elem_with_class_name = base_elem + [class_name]
            for service_name, value in details.items():
                if service_name not in [TOTAL, VAT, PERCENT_INCREASE, SUB_TOTAL]:
                    elem_with_service_name = elem_with_class_name + [service_name, value[index]]
                    csv_lines.append(elem_with_service_name)
    return csv_lines