Sorry, I must not have asked my question well. I am asking about a custom report related to a Balance sheet account not the balance sheet it's self.

I have a liability account "2300 Unearned Income"  which is used when we pre-bill a customer.  So each month we make adjustments.  After several years we now have may customers with a non Zero balance.  I would like to have a custom report that shows the balances of customers (so grouped by customer) but only display the ones with a non Zero balance.

1) If I start from the balance sheet in the Modern View then I can not create the report that only displays the customers with a non Zero balance -  That makes sense based on your earlier answer.

2) If I start from the balance sheet from the Classic View already set to only display the customers with a non Zero balance then I can create the Custom report and it works correctly.  However (a) if I switch the modern view then all the zero balance customers are displayed again (b) if I keep in Classic view then I can not save in the same group as my modern reports.  

I am choosing to use option 2b; but this means I can not schedule this report to be emailed and its in a different group than other related reports