Thank you for posting here in the Community, @yaser1.

I can provide some clarification about the report you need in QuickBooks Online.

Currently, the option to generate a report showing the balance of undelivered items is unavailable. For now, there are two reports available that you can run for estimates and can be customized based on your needs.

Here's how:

1. On the left panel, click Reports.
2. Below Sales and customers, select Estimates & Progress Invoicing Summary by Customer or Estimates by Customer.
3. Choose the date range.
4. Click Customize.
5. Make the necessary changes.
6. Hit Run report. 
7. You can also export the report to Excel to combine it with other reports you need. 

I appreciate all your input on this feature. We continue to make improvements to the features in QuickBooks Online, and this preference might be available in the future.

As we assess this, please visit our QuickBooks Blog to stay updated with all the changes that are being made.

Also, I've attached some articles you can use to help you customise reports, as well as personalizing transactions you enter in QuickBooks:

• Customise reports in QuickBooks Online
• Customize invoices, estimates, and sales receipts in QuickBooks Online

Drop me a comment below if you have any other questions. I'll be more than happy to help. Wishing you a good one.