diff --git a/app/models/spree/ability_decorator.rb b/app/models/spree/ability_decorator.rb
index 6a68ae1476..0b0a7f0466 100644
--- a/app/models/spree/ability_decorator.rb
+++ b/app/models/spree/ability_decorator.rb
@@ -185,9 +185,9 @@ class AbilityDecorator
 
     # Reports page
     can [:admin, :index, :customers, :orders_and_distributors, :group_buys, :bulk_coop, :payments,
-         :orders_and_fulfillment, :products_and_inventory, :order_cycle_management, :packing,
-         :enterprise_fee_summary], :report
-    can [:admin, :new, :create], :enterprise_fee_summary
+         :orders_and_fulfillment, :products_and_inventory, :order_cycle_management, :packing],
+         :report
+    add_enterprise_fee_summary_abilities(user)
   end
 
   def add_order_cycle_management_abilities(user)
@@ -262,8 +262,8 @@ class AbilityDecorator
     # Reports page
     can [:admin, :index, :customers, :group_buys, :bulk_coop, :sales_tax, :payments,
          :orders_and_distributors, :orders_and_fulfillment, :products_and_inventory,
-         :order_cycle_management, :xero_invoices, :enterprise_fee_summary], :report
-    can [:admin, :new, :create], :enterprise_fee_summary
+         :order_cycle_management, :xero_invoices], :report
+    add_enterprise_fee_summary_abilities(user)
 
     can [:create], Customer
     can [:admin, :index, :update, :destroy, :show], Customer, enterprise_id: Enterprise.managed_by(user).pluck(:id)
@@ -286,6 +286,16 @@ class AbilityDecorator
       user.enterprises.include? enterprise_relationship.parent
     end
   end
+
+  def add_enterprise_fee_summary_abilities(user)
+    feature_enabled = FeatureFlags.new(user).enterprise_fee_summary_enabled?
+    return unless feature_enabled
+
+    # Reveal the report link in spree/admin/reports#index
+    can [:enterprise_fee_summary], :report
+    # Allow direct access to the report resource
+    can [:admin, :new, :create], :enterprise_fee_summary
+  end
 end
 
 Spree::Ability.register_ability(AbilityDecorator)
diff --git a/spec/controllers/spree/admin/reports/enterprise_fee_summaries_controller_spec.rb b/spec/controllers/spree/admin/reports/enterprise_fee_summaries_controller_spec.rb
index 5a5747041b..8019035fa4 100644
--- a/spec/controllers/spree/admin/reports/enterprise_fee_summaries_controller_spec.rb
+++ b/spec/controllers/spree/admin/reports/enterprise_fee_summaries_controller_spec.rb
@@ -3,11 +3,14 @@ require "spec_helper"
 describe Spree::Admin::Reports::EnterpriseFeeSummariesController, type: :controller do
   let(:report_klass) { OrderManagement::Reports::EnterpriseFeeSummary }
 
-  let!(:admin) { create(:admin_user) }
+  let!(:distributor) { create(:distributor_enterprise) }
 
-  let(:current_user) { admin }
+  let(:current_user) { distributor.owner }
 
   before do
+    feature_flags = instance_double(FeatureFlags, enterprise_fee_summary_enabled?: true)
+    allow(FeatureFlags).to receive(:new).with(current_user) { feature_flags }
+
     allow(controller).to receive(:spree_current_user) { current_user }
   end
 
@@ -18,6 +21,15 @@ describe Spree::Admin::Reports::EnterpriseFeeSummariesController, type: :control
       expect(response).to be_success
       expect(response).to render_template(new_template_path)
     end
+
+    context "when feature flag is in effect" do
+      before { allow(FeatureFlags).to receive(:new).with(current_user).and_call_original }
+
+      it "is unauthorized" do
+        get :new
+        expect(response).to redirect_to spree.unauthorized_path
+      end
+    end
   end
 
   describe "#create" do
@@ -29,6 +41,15 @@ describe Spree::Admin::Reports::EnterpriseFeeSummariesController, type: :control
         expect(response.body).not_to be_blank
         expect(response.header["Content-Type"]).to eq("text/csv")
       end
+
+      context "when feature flag is in effect" do
+        before { allow(FeatureFlags).to receive(:new).with(current_user).and_call_original }
+
+        it "is unauthorized" do
+          post :create, report: { start_at: "2018-10-09 07:30:00" }, report_format: "csv"
+          expect(response).to redirect_to spree.unauthorized_path
+        end
+      end
     end
 
     context "when the parameters are invalid" do
diff --git a/spec/features/admin/reports/enterprise_fee_summaries_spec.rb b/spec/features/admin/reports/enterprise_fee_summaries_spec.rb
index d4585ba291..e63b04edc1 100644
--- a/spec/features/admin/reports/enterprise_fee_summaries_spec.rb
+++ b/spec/features/admin/reports/enterprise_fee_summaries_spec.rb
@@ -11,20 +11,44 @@ feature "enterprise fee summaries" do
   let!(:other_order_cycle) { create(:simple_order_cycle, coordinator: other_distributor) }
 
   before do
+    feature_flags = instance_double(FeatureFlags, enterprise_fee_summary_enabled?: true)
+    allow(FeatureFlags).to receive(:new).with(current_user) { feature_flags }
+
     login_as current_user
   end
 
   describe "navigation" do
-    context "when accessing the report as an enterprise user" do
-      let(:current_user) { distributor.owner }
+    context "when accessing the report as an superadmin" do
+      let(:current_user) { create(:admin_user) }
 
-      it "allows access to the report" do
+      it "shows link and allows access to the report" do
         visit spree.admin_reports_path
         click_on I18n.t("admin.reports.enterprise_fee_summary.name")
         expect(page).to have_button(I18n.t("filters.generate_report", scope: i18n_scope))
       end
     end
 
+    context "when accessing the report as an admin" do
+      let(:current_user) { distributor.owner }
+
+      it "shows link and allows access to the report" do
+        visit spree.admin_reports_path
+        click_on I18n.t("admin.reports.enterprise_fee_summary.name")
+        expect(page).to have_button(I18n.t("filters.generate_report", scope: i18n_scope))
+      end
+
+      context "when feature flag is in effect" do
+        before { allow(FeatureFlags).to receive(:new).with(current_user).and_call_original }
+
+        it "does not show link now allow direct access to the report" do
+          visit spree.admin_reports_path
+          expect(page).to have_no_link I18n.t("admin.reports.enterprise_fee_summary.name")
+          visit spree.new_admin_reports_enterprise_fee_summary_path
+          expect(page).to have_no_button(I18n.t("filters.generate_report", scope: i18n_scope))
+        end
+      end
+    end
+
     context "when accessing the report as an enterprise user without sufficient permissions" do
       let(:current_user) { create(:user) }
 
@@ -34,6 +58,17 @@ feature "enterprise fee summaries" do
         visit spree.new_admin_reports_enterprise_fee_summary_path
         expect(page).to have_content(I18n.t("unauthorized"))
       end
+
+      context "when feature flag is in effect" do
+        before { allow(FeatureFlags).to receive(:new).with(current_user).and_call_original }
+
+        it "does not show link now allow direct access to the report" do
+          visit spree.admin_reports_path
+          expect(page).to have_no_link I18n.t("admin.reports.enterprise_fee_summary.name")
+          visit spree.new_admin_reports_enterprise_fee_summary_path
+          expect(page).to have_no_button(I18n.t("filters.generate_report", scope: i18n_scope))
+        end
+      end
     end
   end
 
diff --git a/spec/models/spree/ability_spec.rb b/spec/models/spree/ability_spec.rb
index ab9946c0ff..0e83a9719a 100644
--- a/spec/models/spree/ability_spec.rb
+++ b/spec/models/spree/ability_spec.rb
@@ -4,9 +4,11 @@ require 'support/cancan_helper'
 
 module Spree
   describe User do
-
     describe "broad permissions" do
       subject { AbilityDecorator.new(user) }
+
+      include ::AbilityHelper
+
       let(:user) { create(:user) }
       let(:enterprise_any) { create(:enterprise, sells: 'any') }
       let(:enterprise_own) { create(:enterprise, sells: 'own') }
@@ -215,6 +217,8 @@ module Spree
           should have_ability([:admin, :index, :customers, :bulk_coop, :orders_and_fulfillment, :products_and_inventory, :order_cycle_management], for: :report)
         end
 
+        include_examples "allows access to Enterprise Fee Summary only if feature flag enabled"
+
         it "should not be able to read other reports" do
           should_not have_ability([:sales_total, :group_buys, :payments, :orders_and_distributors, :users_and_enterprises, :xero_invoices], for: :report)
         end
@@ -406,6 +410,8 @@ module Spree
           should have_ability([:admin, :index, :customers, :sales_tax, :group_buys, :bulk_coop, :payments, :orders_and_distributors, :orders_and_fulfillment, :products_and_inventory, :order_cycle_management, :xero_invoices], for: :report)
         end
 
+        include_examples "allows access to Enterprise Fee Summary only if feature flag enabled"
+
         it "should not be able to read other reports" do
           should_not have_ability([:sales_total, :users_and_enterprises], for: :report)
         end
diff --git a/spec/support/ability_helper.rb b/spec/support/ability_helper.rb
new file mode 100644
index 0000000000..42c4418a80
--- /dev/null
+++ b/spec/support/ability_helper.rb
@@ -0,0 +1,28 @@
+module AbilityHelper
+  shared_examples "allows access to Enterprise Fee Summary only if feature flag enabled" do
+    it "should not be able to read Enterprise Fee Summary" do
+      is_expected.not_to have_link_to_enterprise_fee_summary
+      is_expected.not_to have_direct_access_to_enterprise_fee_summary
+    end
+
+    context "when feature flag for Enterprise Fee Summary is enabled absolutely" do
+      before do
+        feature_flags = instance_double(FeatureFlags, enterprise_fee_summary_enabled?: true)
+        allow(FeatureFlags).to receive(:new).with(user) { feature_flags }
+      end
+
+      it "should be able to see link and read report" do
+        is_expected.to have_link_to_enterprise_fee_summary
+        is_expected.to have_direct_access_to_enterprise_fee_summary
+      end
+    end
+
+    def have_link_to_enterprise_fee_summary
+      have_ability([:enterprise_fee_summary], for: :report)
+    end
+
+    def have_direct_access_to_enterprise_fee_summary
+      have_ability([:admin, :new, :create], for: :enterprise_fee_summary)
+    end
+  end
+end