Last year Transaction Report was in Simple Start Plan. What is the justification for removing this without advice or notification? Is this a new Business Ethic?

Hello there, david386. I'll share information about the Transaction Report in QuickBooks Online (QBO).

In the Modern view, you can track your transactions by running the Recent Transactions, which serves the same function as the Transaction Report in the system. 

Please be aware that if you switch to the Classic view, it will be labeled Transactions Report again. See the screenshots below:

Moreover, the following articles will help you manage reports in QBO:

• Customise reports in QuickBooks Online
• Memorise reports in QuickBooks Online

We update program features in QuickBooks to improve our customers' experience, david386. If you have further concerns, kindly reply to this post. I'll surely get back to you.