The Starting Balances report does not display the starting balance of Fixed assets. I remember that it used to. It only shows starting balance for Fixed assets, accumulated depreciation.
In my case, it also includes, under the heading “Equity,” the entry “Starting balance equity,” but with neither a debit nor credit on that line. I do not remember seeing such an entry previously, though I have no printed copies of an earlier report to check. I have no account named “Equity” and have not entered any starting balance for any equity account.
Starting balance equity should be shown only if starting balances don’t balance. The latest version (16.8.16) will not show this account if starting balances balance.