Hello,
1. activate developer mode.

from Settings -> Scroll down -> activate developer mode

2. Go to Accounting App -> Configuration -> Accounting Reports -> Scroll Down to Profit and Loss Report

3. Hold the pointer and move it down


it should look like this after that:

Save then Goto Profit and Loss under Reporting menu tab:

Similarly, you could move it to any level of a P&L report.

Hope this will help you.