QuickBooks Online does not have a pre-built report that would show a Gross Operating Profit (GOP), Yosuke.

However, you can customize your Profit and Loss report to manually select or exclude all non-operating and fixed expenses accounts to help you manually calculate your GOP.

Here's how:

1. Open a standard Profit and Loss report and click Switch to Classic view.
2. Click the Customize button at the top right.
3. Go to the Rows/Columns section and set the Display columns by drop-down to Total Only for simplicity.
4. Scroll down to the Filter section.
5. Click the drop-down list for Distribution Account, then choose the specific income and expense accounts that are needed in the report by checking the boxes before them.
6. Click Run report.

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