When an issue move from one state to the next, we need a reporting field like Resolution Date or Create Date field in the filter report where you specify a date range when an issue enter a certain state e.g. Open --> Accepted. The Transition tab in the ticket show last execution date which we want to see that in the filter report column. The field is not available when we run a filter report spreadsheet. (See image)

I ran across this article but the solution is using time stamp plugin which is not practical since it's outside of the filtered report in JIRA.
https://jira.atlassian.com/browse/JRA-28749