A 1,000,000 $ question... There is really no standard SAP definition for "list price", so I'm afraid you'd have to go to a local SD consultant (or someone responsible for the price maintenance) and ask them what do they use as "list price" in that particular company. E.g. I serve 5 companies and for each one of them "list price" would be a different thing.
There might be some custom reports or other company-specific tools already available - again, check locally.
KEAT is from the COPA, not SD realm and I'm not an expert on that, unfortunately. But in any case COPA data is supposed to be coming from SD, so I'd not pursue analyzing any COPA reports for this.