Yes, it's available in Essential, Plus, and Advance subscription, IOWALSH.

The option to filter the Profit & Loss (P&L) report to exclude specific income/expense accounts or other accounts is unavailable in QuickBooks Online (QBO) Simple Start.

To take advance of this feature, you can upgrade your subscription to Essential, Plus, or Advance so you can personalize your report to display the information you require.

Here how:

1. Log in to your QBO account as admin.
2. Go to the Gear icon, then Accounts and Settings.
3. Select the Billing & Subscription.
4. In the QuickBooks Online section, click Upgrade.
5. Choose the plan that suits your need, then Upgrade.
6. Confirm your payment information and hit Save.

For more details about our Plan & Pricing, please visit this page: quickbooks.intuit.com/pricing/

Once done upgrading your subscription, you can follow these easy steps to customize your P&L report:

1. Go to the Reports menu, then search for Profit and Loss report.
2. Click the Customize button.
3. Enter the correct reporting period.
4. Select Filter.
5. Check the Distribution Account box and choose the accounts you want to view in this report.
6. Once done, hit Run report.

Check out this article for more details: Customize reports in QBO.

In addition, you can also memorize your report to save the settings of the customized report for future use. This way, you won't have to go through the customization process again.

You can always count on me if you have further questions in running reports in QBO. I'm here to help you out.