The Yes or No in the BILLABLE column depends on the user types that are accessing QuickBooks Online. You can see the list of billable and non-billable users in this article: User types and user permissions in QuickBooks Online.
We can change the user access by following these steps:
In the Manage users page, click Edit on the user you want to update.
In the User type field, select Reportsonly or Take payments only.
Click Save.
You can also add a user with Time tracking only access. It is a non-billable user type, too.