Hi, Akord. I’ll share the test I performed using the Transaction list by split report and how to identify whether an item is billable or non-billable.

I agree that the billable column appears empty for non-billable items. If they are billable, a yes will be displayed in that column. Please see the attached screenshot.

However, there is currently no report that separates billable and non-billable items. For this, I recommend submitting your feedback to our product engineers to consider including this report in future updates.

Here's how:

1. Go to the Gear icon in the upper right.
2. Choose Feedback under Profile.
3. Type in your recommendation in the Share your feedback field.
4. Click Next to submit.  

Here's a reference for creating billable expenses: Enter a billable expense.

Additionally, I'm adding this resource link that has guide steps that will help if you'd like to proceed in paying your expenses: Pay Bills in QuickBooks Online.

We're always here to help if you have other questions or concerns about managing your expenses. Have a good day.