Hello, michelle219.
Under Generally Accepted Accounting Principles (GAAP), detailed breakdowns for provisions and certain liability headings typically appear in the notes to the accounts rather than on the face of the statutory Balance Sheet.
QuickBooks Online (QBO) adheres to this format by presenting total figures for these headings without showing detailed line item disclosures directly in the report.
To view the detailed breakdown, you can click on the amount displayed in the Balance Sheet report. This will drill down to show you the underlying transactions and account details that make up that total.
Here's how:
- Navigate to the Reports menu.
- Type in Balance Sheet in the search bar to run the report.
- Click on the amount for Provision for liabilities and charges.

- After that, you'll be routed to the Transaction Report, where detailed breakdowns are available.
If you have any additional questions or need clarification, please don't hesitate to reach out for assistance.