Added the income statement.

src/accounting/report/period_choosers.py

@@ -178,3 +178,22 @@ class TrialBalancePeriodChooser(PeriodChooser):
                            currency=self.currency)
         return url_for("accounting.report.trial-balance",
                        currency=self.currency, period=period)
+
+
+class IncomeStatementPeriodChooser(PeriodChooser):
+    """The income statement period chooser."""
+
+    def __init__(self, currency: Currency):
+        """Constructs the income statement period chooser."""
+        self.currency: Currency = currency
+        """The currency."""
+        first: Transaction | None \
+            = Transaction.query.order_by(Transaction.date).first()
+        super().__init__(None if first is None else first.date)
+
+    def _url_for(self, period: Period) -> str:
+        if period.is_default:
+            return url_for("accounting.report.income-statement-default",
+                           currency=self.currency)
+        return url_for("accounting.report.income-statement",
+                       currency=self.currency, period=period)

src/accounting/report/report_chooser.py

@@ -69,6 +69,7 @@ class ReportChooser:
         self.__reports.append(self.__ledger)
         self.__reports.append(self.__income_expenses)
         self.__reports.append(self.__trial_balance)
+        self.__reports.append(self.__income_statement)
         for report in self.__reports:
             if report.is_active:
                 self.current_report = report.title
@@ -132,6 +133,20 @@ class ReportChooser:
         return OptionLink(gettext("Trial Balance"), url,
                           self.__active_report == ReportType.TRIAL_BALANCE)
 
+    @property
+    def __income_statement(self) -> OptionLink:
+        """Returns the income statement.
+
+        :return: The income statement.
+        """
+        url: str = url_for("accounting.report.income-statement-default",
+                           currency=self.__currency) \
+            if self.__period.is_default \
+            else url_for("accounting.report.income-statement",
+                         currency=self.__currency, period=self.__period)
+        return OptionLink(gettext("Income Statement"), url,
+                          self.__active_report == ReportType.INCOME_STATEMENT)
+
     def __iter__(self) -> t.Iterator[OptionLink]:
         """Returns the iteration of the reports.
 

src/accounting/report/report_params.py

@@ -29,10 +29,10 @@ from accounting.report.option_link import OptionLink
 from accounting.report.period import Period
 from accounting.report.period_choosers import PeriodChooser, \
     JournalPeriodChooser, LedgerPeriodChooser, IncomeExpensesPeriodChooser, \
-    TrialBalancePeriodChooser
+    TrialBalancePeriodChooser, IncomeStatementPeriodChooser
 from accounting.report.report_chooser import ReportChooser
 from accounting.report.report_rows import JournalRow, LedgerRow, \
-    IncomeExpensesRow, TrialBalanceRow
+    IncomeExpensesRow, TrialBalanceRow, IncomeStatementRow
 from accounting.report.report_type import ReportType
 from accounting.utils.pagination import Pagination
 from accounting.utils.txn_types import TransactionType
@@ -339,3 +339,50 @@ class TrialBalanceParams(ReportParams[TrialBalanceRow]):
         return [OptionLink(str(x), get_url(x), x.code == self.currency.code)
                 for x in Currency.query.filter(Currency.code.in_(in_use))
                 .order_by(Currency.code).all()]
+
+
+class IncomeStatementParams(ReportParams[IncomeStatementRow]):
+    """The parameters of an income statement page."""
+
+    def __init__(self,
+                 currency: Currency,
+                 period: Period,
+                 data_rows: list[IncomeStatementRow]):
+        """Constructs the parameters for the income statement page.
+
+        :param currency: The currency.
+        :param period: The period.
+        :param data_rows: The data rows.
+        :param total: The total row, if any.
+        """
+        super().__init__(
+            period_chooser=IncomeStatementPeriodChooser(currency),
+            report_chooser=ReportChooser(ReportType.INCOME_STATEMENT,
+                                         currency=currency,
+                                         period=period),
+            data_rows=data_rows,
+            is_paged=False)
+        self.currency: Currency = currency
+        """The currency."""
+        self.period: Period | None = period
+        """The period."""
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        def get_url(currency: Currency):
+            if self.period.is_default:
+                return url_for("accounting.report.income-statement-default",
+                               currency=currency)
+            return url_for("accounting.report.income-statement",
+                           currency=currency, period=self.period)
+
+        in_use: set[str] = set(db.session.scalars(
+            sa.select(JournalEntry.currency_code)
+            .group_by(JournalEntry.currency_code)).all())
+        return [OptionLink(str(x), get_url(x), x.code == self.currency.code)
+                for x in Currency.query.filter(Currency.code.in_(in_use))
+                .order_by(Currency.code).all()]

src/accounting/report/report_rows.py

@@ -206,3 +206,65 @@ class TrialBalanceRow(ReportRow):
         return {"Account": str(self.account).title(),
                 "Debit": self.debit,
                 "Credit": self.credit}
+
+
+class IncomeStatementRow(ReportRow):
+    """A row in the income statement."""
+
+    def __init__(self,
+                 code: str | None = None,
+                 title: str | None = None,
+                 amount: Decimal | None = None,
+                 is_category: bool = False,
+                 is_total: bool = False,
+                 is_subcategory: bool = False,
+                 is_subtotal: bool = False,
+                 url: str | None = None):
+        """Constructs the row in the income statement.
+
+        :param code: The account code.
+        :param title: The account title.
+        :param amount: The amount.
+        :param is_category: True for a category, or False otherwise.
+        :param is_total: True for a total, or False otherwise.
+        :param is_subcategory: True for a subcategory, or False otherwise.
+        :param is_subtotal: True for a subtotal, or False otherwise.
+        :param url: The URL for the account.
+        """
+        self.is_total: bool = False
+        """Whether this is the total row."""
+        self.code: str | None = code
+        """The account code."""
+        self.title: str | None = title
+        """The account code."""
+        self.amount: Decimal | None = amount
+        """The amount."""
+        self.is_category: bool = is_category
+        """True if this row is a category, or False otherwise."""
+        self.is_total: bool = is_total
+        """True if this row is a total, or False otherwise."""
+        self.is_subcategory: bool = is_subcategory
+        """True if this row is a subcategory, or False otherwise."""
+        self.is_subtotal: bool = is_subtotal
+        """True if this row is a subtotal, or False otherwise."""
+        self.url: str | None = url
+        """The URL."""
+
+    @property
+    def is_account(self) -> bool:
+        """Returns whether the row represents an account.
+
+        :return: True if the row represents an account, or False otherwise.
+        """
+        return not self.is_category and not self.is_total \
+            and not self.is_subcategory and not self.is_subtotal
+
+    def as_dict(self) -> dict[str, t.Any]:
+        if self.is_subtotal:
+            return {"": "Total",
+                    "Amount": self.amount}
+        if self.is_total:
+            return {"": self.title,
+                    "Amount": self.amount}
+        return {"": f"{self.code} {self.title}",
+                "Amount": self.amount}

src/accounting/report/report_type.py

@@ -30,3 +30,5 @@ class ReportType(Enum):
     """The income and expenses."""
     TRIAL_BALANCE: str = "trial-balance"
     """The trial balance."""
+    INCOME_STATEMENT: str = "income-statement"
+    """The income statement."""

src/accounting/report/reports.py

@@ -28,12 +28,13 @@ from flask import Response, render_template, url_for
 
 from accounting import db
 from accounting.locale import gettext
-from accounting.models import Currency, Account, Transaction, JournalEntry
+from accounting.models import Currency, BaseAccount, Account, Transaction, \
+    JournalEntry
 from accounting.report.period import Period
 from accounting.report.report_params import JournalParams, LedgerParams, \
-    IncomeExpensesParams, TrialBalanceParams
+    IncomeExpensesParams, TrialBalanceParams, IncomeStatementParams
 from accounting.report.report_rows import JournalRow, LedgerRow, \
-    IncomeExpensesRow, TrialBalanceRow
+    IncomeExpensesRow, TrialBalanceRow, IncomeStatementRow
 
 T = t.TypeVar("T")
 
@@ -578,3 +579,160 @@ class TrialBalance(Report[TrialBalanceRow]):
             total=self.total)
         return render_template("accounting/report/trial-balance.html",
                                report=params)
+
+
+class IncomeStatement(Report[IncomeStatementRow]):
+    """The income statement."""
+
+    def __init__(self, currency: Currency, period: Period):
+        """Constructs an income statement.
+
+        :param currency: The currency.
+        :param period: The period.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.period: Period = period
+        """The period."""
+        super().__init__()
+
+    def get_rows(self) -> tuple[list[T], T | None, T | None]:
+        rows: list[IncomeStatementRow] = self.__query_balances()
+        rows = self.__get_income_statement_rows(rows)
+        return rows, None, None
+
+    def __query_balances(self) -> list[IncomeStatementRow]:
+        """Queries and returns the balances.
+
+        :return: The balances.
+        """
+        sub_conditions: list[sa.BinaryExpression] \
+            = [Account.base_code.startswith(str(x)) for x in range(4, 10)]
+        conditions: list[sa.BinaryExpression] \
+            = [JournalEntry.currency_code == self.currency.code,
+               sa.or_(*sub_conditions)]
+        if self.period.start is not None:
+            conditions.append(Transaction.date >= self.period.start)
+        if self.period.end is not None:
+            conditions.append(Transaction.date <= self.period.end)
+        balance_func: sa.Function = sa.func.sum(sa.case(
+            (JournalEntry.is_debit, JournalEntry.amount),
+            else_=-JournalEntry.amount)).label("balance")
+        select_balance: sa.Select \
+            = sa.select(JournalEntry.account_id, balance_func)\
+            .join(Transaction).join(Account)\
+            .filter(*conditions)\
+            .group_by(JournalEntry.account_id)\
+            .order_by(Account.base_code, Account.no)
+        balances: list[sa.Row] = db.session.execute(select_balance).all()
+        accounts: dict[int, Account] \
+            = {x.id: x for x in Account.query
+               .filter(Account.id.in_([x.account_id for x in balances])).all()}
+
+        def get_url(account: Account) -> str:
+            """Returns the ledger URL of an account.
+
+            :param account: The account.
+            :return: The ledger URL of the account.
+            """
+            if self.period.is_default:
+                return url_for("accounting.report.ledger-default",
+                               currency=self.currency, account=account)
+            return url_for("accounting.report.ledger",
+                           currency=self.currency, account=account,
+                           period=self.period)
+
+        return [IncomeStatementRow(code=accounts[x.account_id].code,
+                                   title=accounts[x.account_id].title,
+                                   amount=x.balance,
+                                   url=get_url(accounts[x.account_id]))
+                for x in balances]
+
+    @staticmethod
+    def __get_income_statement_rows(balances: list[IncomeStatementRow]) \
+            -> list[IncomeStatementRow]:
+        """Composes the categories and totals from the balance rows.
+
+        :param balances: The balance rows.
+        :return: None.
+        """
+        categories: list[BaseAccount] \
+            = BaseAccount.query\
+               .filter(BaseAccount.code.in_([str(x) for x in range(4, 10)]))\
+               .order_by(BaseAccount.code).all()
+        subcategory_codes: set[str] = {x.code[:2] for x in balances}
+        subcategory_dict: dict[str, BaseAccount] \
+            = {x.code: x for x in BaseAccount.query
+               .filter(BaseAccount.code.in_({x.code[:2] for x in balances}))}
+
+        balances_by_subcategory: dict[str, list[IncomeStatementRow]] \
+            = {x: [] for x in subcategory_codes}
+        for balance in balances:
+            balances_by_subcategory[balance.code[:2]].append(balance)
+
+        subcategories_by_category: dict[str, list[BaseAccount]] \
+            = {x.code: [] for x in categories}
+        for subcategory in subcategory_dict.values():
+            subcategories_by_category[subcategory.code[0]].append(subcategory)
+
+        total_titles: dict[str, str] \
+            = {"4": "total revenue",
+               "5": "gross income",
+               "6": "operating income",
+               "7": "before tax income",
+               "8": "after tax income",
+               "9": "net income or loss for current period"}
+
+        rows: list[IncomeStatementRow] = []
+        total: Decimal = Decimal(0)
+        for category in categories:
+            rows.append(IncomeStatementRow(code=category.code,
+                                           title=category.title,
+                                           is_category=True))
+            for subcategory in subcategories_by_category[category.code]:
+                rows.append(IncomeStatementRow(code=subcategory.code,
+                                               title=subcategory.title,
+                                               is_subcategory=True))
+                subtotal: Decimal = Decimal(0)
+                for balance in balances_by_subcategory[subcategory.code]:
+                    rows.append(balance)
+                    subtotal = subtotal + balance.amount
+                rows.append(IncomeStatementRow(amount=subtotal,
+                                               is_subtotal=True))
+                total = total + subtotal
+            rows.append(IncomeStatementRow(title=total_titles[category.code],
+                                           amount=total,
+                                           is_total=True))
+        return rows
+
+    def __get_category(self, category: BaseAccount,
+                       subcategory_dict: dict[str, BaseAccount],
+                       balances: list[IncomeStatementRow]) \
+            -> list[IncomeStatementRow]:
+        """Returns the rows in the category.
+
+        :param category: The category.
+        :param subcategory_dict: The subcategories
+        :param balances: The balances.
+        :return: The rows in the category.
+        """
+
+    @staticmethod
+    def populate_rows(rows: list[JournalRow]) -> None:
+        pass
+
+    @property
+    def csv_field_names(self) -> list[str]:
+        return ["", "Amount"]
+
+    @property
+    def csv_filename(self) -> str:
+        return f"income-statement-{self.period.spec}.csv"
+
+    def html(self) -> str:
+        params: IncomeStatementParams = IncomeStatementParams(
+            currency=self.currency,
+            period=self.period,
+            data_rows=self.data_rows)
+        return render_template("accounting/report/income-statement.html",
+                               report=params)

src/accounting/report/views.py

@@ -22,7 +22,8 @@ from flask import Blueprint, request, Response
 from accounting.models import Currency, Account
 from accounting.utils.permission import has_permission, can_view
 from .period import Period
-from .reports import Journal, Ledger, IncomeExpenses, TrialBalance
+from .reports import Journal, Ledger, IncomeExpenses, TrialBalance, \
+    IncomeStatement
 
 bp: Blueprint = Blueprint("report", __name__)
 """The view blueprint for the reports."""
@@ -188,3 +189,43 @@ def __get_trial_balance_list(currency: Currency, period: Period) \
     if "as" in request.args and request.args["as"] == "csv":
         return report.csv()
     return report.html()
+
+
+@bp.get("income-statement/<currency:currency>",
+        endpoint="income-statement-default")
+@has_permission(can_view)
+def get_default_income_statement_list(currency: Currency) -> str | Response:
+    """Returns the income statement in the default period.
+
+    :param currency: The currency.
+    :return: The income statement in the default period.
+    """
+    return __get_income_statement_list(currency, Period.get_instance())
+
+
+@bp.get("income-statement/<currency:currency>/<period:period>",
+        endpoint="income-statement")
+@has_permission(can_view)
+def get_income_statement_list(currency: Currency, period: Period) \
+        -> str | Response:
+    """Returns the income statement.
+
+    :param currency: The currency.
+    :param period: The period.
+    :return: The income statement in the period.
+    """
+    return __get_income_statement_list(currency, period)
+
+
+def __get_income_statement_list(currency: Currency, period: Period) \
+        -> str | Response:
+    """Returns the income statement.
+
+    :param currency: The currency.
+    :param period: The period.
+    :return: The income statement in the period.
+    """
+    report: IncomeStatement = IncomeStatement(currency, period)
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()

src/accounting/static/css/style.css

@@ -115,11 +115,11 @@
     font-weight: bolder;
 }
 .accounting-report-table-header {
-    border-bottom: thick double slategray;
+    border-bottom: thin solid slategray;
 }
 .accounting-report-table-footer {
     font-style: italic;
-    border-top: thick double slategray;
+    border-top: thin solid slategray;
 }
 .accounting-report-table-row {
     display: grid;
@@ -158,9 +158,56 @@ a.accounting-report-table-row {
 .accounting-income-expenses-table .accounting-report-table-footer .accounting-report-table-row {
     grid-template-columns: 7fr 1fr 1fr 1fr;
 }
+.accounting-trial-balance-table .accounting-report-table-header {
+    border-bottom: thick double slategray;
+}
+.accounting-trial-balance-table .accounting-report-table-footer {
+    border-top: thick double slategray;
+}
 .accounting-trial-balance-table .accounting-report-table-row {
     grid-template-columns: 3fr 1fr 1fr;
 }
+.accounting-income-statement-table .accounting-report-table-body {
+    border-top: thick double slategray;
+    border-bottom: thick double slategray;
+}
+.accounting-income-statement-table .accounting-report-table-row {
+    grid-template-columns: 3fr 1fr;
+}
+.accounting-income-statement-table .accounting-report-table-header .accounting-report-table-row, .accounting-income-statement-table .accounting-report-table-row.accounting-income-statement-category, .accounting-income-statement-table .accounting-report-table-row.accounting-income-statement-subcategory {
+    grid-template-columns: 1fr;
+}
+.accounting-income-statement-category, .accounting-income-statement-total {
+    font-size: 1.2rem;
+    font-weight: bolder;
+}
+.accounting-income-statement-subcategory, .accounting-income-statement-subtotal {
+    font-size: 1.1rem;
+}
+.accounting-income-statement-subcategory > :first-child {
+    padding-left: 1rem;
+}
+.accounting-income-statement-subtotal {
+    border-top: thin solid darkslategray;
+}
+.accounting-income-statement-account > :first-child, .accounting-income-statement-subtotal > :first-child {
+    padding-left: 2rem;
+}
+.accounting-income-statement-account > .accounting-amount, .accounting-income-statement-subtotal .accounting-amount {
+    padding-right: 2rem;
+}
+.accounting-income-statement-category {
+    margin-top: 2rem;
+}
+.accounting-income-statement-category:first-child {
+    margin-top: 0;
+}
+.accounting-income-statement-total {
+    margin-bottom: 2rem;
+}
+.accounting-income-statement-total:last-child {
+    margin-bottom: 0;
+}
 
 /* The accounting report */
 .accounting-mobile-journal-credit {

src/accounting/templates/accounting/report/income-statement.html

@@ -0,0 +1,174 @@
+{#
+The Mia! Accounting Flask Project
+income-statement.html: The income statement
+
+ Copyright (c) 2023 imacat.
+
+ Licensed under the Apache License, Version 2.0 (the "License");
+ you may not use this file except in compliance with the License.
+ You may obtain a copy of the License at
+
+     http://www.apache.org/licenses/LICENSE-2.0
+
+ Unless required by applicable law or agreed to in writing, software
+ distributed under the License is distributed on an "AS IS" BASIS,
+ WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ See the License for the specific language governing permissions and
+ limitations under the License.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/3/7
+#}
+{% extends "accounting/base.html" %}
+
+{% block accounting_scripts %}
+  <script src="{{ url_for("accounting.static", filename="js/material-fab-speed-dial.js") }}"></script>
+  <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
+{% endblock %}
+
+{% block header %}{% block title %}{{ _("Income Statement of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="btn-group mb-2 d-none d-md-inline-flex">
+  {% if accounting_can_edit() %}
+    <div class="btn-group" role="group">
+      <button type="button" class="btn btn-primary dropdown-toggle" data-bs-toggle="dropdown" aria-expanded="false">
+        <i class="fa-solid fa-plus"></i>
+        {{ A_("New") }}
+      </button>
+      <ul class="dropdown-menu">
+        <li>
+          <a class="dropdown-item" href="{{ url_for("accounting.transaction.create", txn_type=report.txn_types.CASH_EXPENSE)|accounting_append_next }}">
+            {{ A_("Cash Expense") }}
+          </a>
+        </li>
+        <li>
+          <a class="dropdown-item" href="{{ url_for("accounting.transaction.create", txn_type=report.txn_types.CASH_INCOME)|accounting_append_next }}">
+            {{ A_("Cash Income") }}
+          </a>
+        </li>
+        <li>
+          <a class="dropdown-item" href="{{ url_for("accounting.transaction.create", txn_type=report.txn_types.TRANSFER)|accounting_append_next }}">
+            {{ A_("Transfer") }}
+          </a>
+        </li>
+      </ul>
+    </div>
+  {% endif %}
+  {% with report_chooser = report.report_chooser %}
+    {% include "accounting/report/include/report-chooser.html" %}
+  {% endwith %}
+  <div class="btn-group">
+    <button type="button" class="btn btn-primary dropdown-toggle" data-bs-toggle="dropdown" aria-expanded="false">
+      <i class="fa-solid fa-money-bill-wave"></i>
+      {{ report.currency.name|title }}
+    </button>
+    <ul class="dropdown-menu">
+      {% for currency in report.currency_options %}
+        <li>
+          <a class="dropdown-item {% if currency.is_active %} active {% endif %}" href="{{ currency.url }}">
+            {{ currency.title }}
+          </a>
+        </li>
+      {% endfor %}
+    </ul>
+  </div>
+  <button class="btn btn-primary" type="button" data-bs-toggle="modal" data-bs-target="#accounting-period-chooser-modal">
+    <i class="fa-solid fa-calendar-day"></i>
+    {{ report.period.desc|title }}
+  </button>
+  <a class="btn btn-primary" role="button" href="{{ report.csv_uri }}">
+    <i class="fa-solid fa-download"></i>
+    {{ A_("Download") }}
+  </a>
+</div>
+
+{% with txn_types = report.txn_types %}
+  {% include "accounting/include/add-txn-material-fab.html" %}
+{% endwith %}
+
+<div class="btn-group btn-actions mb-3 d-md-none">
+  {% with report_chooser = report.report_chooser %}
+    {% include "accounting/report/include/report-chooser.html" %}
+  {% endwith %}
+  <div class="btn-group">
+    <button type="button" class="btn btn-primary dropdown-toggle" data-bs-toggle="dropdown" aria-expanded="false">
+      <i class="fa-solid fa-money-bill-wave"></i>
+    </button>
+    <ul class="dropdown-menu">
+      {% for currency in report.currency_options %}
+        <li>
+          <a class="dropdown-item {% if currency.is_active %} active {% endif %}" href="{{ currency.url }}">
+            {{ currency.title }}
+          </a>
+        </li>
+      {% endfor %}
+    </ul>
+  </div>
+  <button class="btn btn-primary" type="button" data-bs-toggle="modal" data-bs-target="#accounting-period-chooser-modal">
+    <i class="fa-solid fa-calendar-day"></i>
+    {{ A_("Period") }}
+  </button>
+</div>
+
+{% with period = report.period, period_chooser = report.period_chooser %}
+  {% include "accounting/report/include/period-chooser.html" %}
+{% endwith %}
+
+{% if report.has_data %}
+  <div class="accounting-sheet">
+    <div class="d-none d-sm-flex justify-content-center mb-3">
+      <h2 class="text-center">{{ _("Income Statement of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}</h2>
+    </div>
+
+    <div class="accounting-report-table accounting-income-statement-table">
+      <div class="accounting-report-table-header">
+        <div class="accounting-report-table-row">
+          <div class="accounting-amount">{{ A_("Amount") }}</div>
+        </div>
+      </div>
+      <div class="accounting-report-table-body">
+        {% for item in report.data_rows %}
+          {% if item.is_category %}
+            <div class="accounting-report-table-row accounting-income-statement-category">
+              <div>
+                <span class="d-none d-md-inline">{{ item.code }}</span>
+                {{ item.title|title }}
+              </div>
+            </div>
+          {% elif item.is_total %}
+            <div class="accounting-report-table-row accounting-income-statement-total">
+              <div>{{ item.title|title }}</div>
+              <div class="accounting-amount">{{ item.amount|accounting_format_amount }}</div>
+            </div>
+          {% elif item.is_subcategory %}
+            <div class="accounting-report-table-row accounting-income-statement-subcategory">
+              <div>
+                <span class="d-none d-md-inline">{{ item.code }}</span>
+                {{ item.title|title }}
+              </div>
+            </div>
+          {% elif item.is_subtotal %}
+            <div class="accounting-report-table-row accounting-income-statement-subtotal">
+              <div>{{ A_("Total") }}</div>
+              <div class="accounting-amount">{{ item.amount|accounting_format_amount }}</div>
+            </div>
+          {% else %}
+            <a class="accounting-report-table-row accounting-income-statement-account" href="{{ item.url }}">
+              <div>
+                <span class="d-none d-md-inline">{{ item.code }}</span>
+                {{ item.title|title }}
+              </div>
+              <div class="accounting-amount">{{ item.amount|accounting_format_amount }}</div>
+            </a>
+          {% endif %}
+        {% endfor %}
+      </div>
+    </div>
+  </div>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}