It’s a little unclear from your question, so I’m giving you the whole gamut, but if you’re sourcing a custom “list” you’ll find it either in:

Customization > Lists, Records, & Fields > Lists (click on the list link on the far right for the correct line to see the list values)

Customization > Lists, Records, & Fields > Record Types (click on the list link on the third from the right column for the correct line to see the record entries (values))

Customization > Lists, Records, & Fields > Custom Segments (click on the view link on the left or the segment name on the right to see the segment and it’s values)

Which one it’s in depends on whether you’re sourcing a custom list, custom record, or custom segment.

Additionally, if you’re sourcing a native list it may be in other spots, e.g. Vendor Category in Setup > Accounting > Accounting Lists (Type = Vendor Category). Pretty much all native lists should be relatively easy to search in SuiteAnswers if you can’t easily find where they’re located.

Finally, your comment mentions Entities, so a little additional explanation there. Entities are either (contact, customer, employee, partner, or vendor). Each one is managed as a separate record, but they can all be searched/scripted together as if they were one record. Entity Group refers to that list in parenthases (contact, customer, employee, partner, or vendor) of the “groups” (records) that are part of the Entity list. The Entity Group cannot be edited/customized (see SuiteAnswers 10921).

Sorry for the long post, but I wasn’t super clear about what specifically the issue was.  Hope this helps!