diff --git a/src/accounting/report/reports/income_expenses.py b/src/accounting/report/reports/income_expenses.py
index cd5f5a0..a875c68 100644
--- a/src/accounting/report/reports/income_expenses.py
+++ b/src/accounting/report/reports/income_expenses.py
@@ -174,10 +174,7 @@ class LineItemCollector:
     @property
     def __account_condition(self) -> sa.BinaryExpression:
         if self.__account.code == CurrentAccount.CURRENT_AL_CODE:
-            return sa.or_(Account.base_code.startswith("11"),
-                          Account.base_code.startswith("12"),
-                          Account.base_code.startswith("21"),
-                          Account.base_code.startswith("22"))
+            return CurrentAccount.sql_condition()
         return Account.id == self.__account.id
 
     def __get_total(self) -> ReportLineItem | None:
@@ -352,10 +349,7 @@ class PageParams(BasePageParams):
             .join(Account)\
             .filter(be(JournalEntryLineItem.currency_code
                        == self.currency.code),
-                    sa.or_(Account.base_code.startswith("11"),
-                           Account.base_code.startswith("12"),
-                           Account.base_code.startswith("21"),
-                           Account.base_code.startswith("22")))\
+                    CurrentAccount.sql_condition())\
             .group_by(JournalEntryLineItem.account_id)
         options.extend([OptionLink(str(x),
                                    income_expenses_url(
diff --git a/src/accounting/utils/current_account.py b/src/accounting/utils/current_account.py
index 14df622..bbb574c 100644
--- a/src/accounting/utils/current_account.py
+++ b/src/accounting/utils/current_account.py
@@ -75,9 +75,19 @@ class CurrentAccount:
         accounts: list[cls] = [cls.current_assets_and_liabilities()]
         accounts.extend([CurrentAccount(x)
                          for x in db.session.query(Account)
-                        .filter(sa.or_(Account.base_code.startswith("11"),
-                                       Account.base_code.startswith("12"),
-                                       Account.base_code.startswith("21"),
-                                       Account.base_code.startswith("22")))
+                        .filter(cls.sql_condition())
                         .order_by(Account.base_code, Account.no)])
         return accounts
+
+    @classmethod
+    def sql_condition(cls) -> sa.BinaryExpression:
+        """Returns the SQL condition for the current assets and liabilities
+        accounts.
+
+        :return: The SQL condition for the current assets and liabilities
+            accounts.
+        """
+        return sa.or_(Account.base_code.startswith("11"),
+                      Account.base_code.startswith("12"),
+                      Account.base_code.startswith("21"),
+                      Account.base_code.startswith("22"))