The size of an individual report can grow to more than a gigabyte and might exceed the capacity of desktop spreadsheet applications to display every line. If a report is larger than most applications can handle, AWS splits the report into multiple files that are stored in the same folder in the Amazon S3 bucket.
The following statement is found in AWS docs for Cost and Usage reports
I tried to search on the maximum size , possible for this object but I was not able to spot it. Is there a possible reference for this?