diff --git a/accounting/templates/accounting/balance-sheet.html b/accounting/templates/accounting/balance-sheet.html
index 5b97c4f..0aaf329 100644
--- a/accounting/templates/accounting/balance-sheet.html
+++ b/accounting/templates/accounting/balance-sheet.html
@@ -296,6 +296,7 @@ First written: 2020/7/20
           </li>
           {% for item in group.details %}
             <li class="list-group-item d-flex justify-content-between align-items-center subject">
+              {# TODO: Link to the income statement for subject #3353 #}
               <a class="list-group-item-action" href="{% url "accounting:ledger" item.code period.spec %}">
                 {{ item.title|title }}
                 <div class="float-right">