diff --git a/src/accounting/templates/accounting/report/include/income-expenses-row-desktop.html b/src/accounting/templates/accounting/report/include/income-expenses-row-desktop.html
new file mode 100644
index 0000000..d339f1c
--- /dev/null
+++ b/src/accounting/templates/accounting/report/include/income-expenses-row-desktop.html
@@ -0,0 +1,27 @@
+{#
+The Mia! Accounting Flask Project
+income-expenses-row-desktop.html: The row in the income and expenses for the desktop computers
+
+ 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: 2023/3/8
+#}
+<div>{{ entry.date|accounting_format_date }}</div>
+<div>{{ entry.account.title|title }}</div>
+<div>{{ entry.summary|accounting_default }}</div>
+<div class="accounting-amount">{{ entry.income|accounting_format_amount|accounting_default }}</div>
+<div class="accounting-amount">{{ entry.expense|accounting_format_amount|accounting_default }}</div>
+<div class="accounting-amount {% if entry.balance < 0 %} text-danger {% endif %}">{{ entry.balance|accounting_report_format_amount }}</div>
diff --git a/src/accounting/templates/accounting/report/include/ledger-row-desktop.html b/src/accounting/templates/accounting/report/include/ledger-row-desktop.html
new file mode 100644
index 0000000..b50a1cd
--- /dev/null
+++ b/src/accounting/templates/accounting/report/include/ledger-row-desktop.html
@@ -0,0 +1,26 @@
+{#
+The Mia! Accounting Flask Project
+ledger-row-desktop.html: The row in the ledger for the desktop computers
+
+ 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: 2023/3/8
+#}
+<div>{{ entry.date|accounting_format_date }}</div>
+<div>{{ entry.summary|accounting_default }}</div>
+<div class="accounting-amount">{{ entry.debit|accounting_format_amount|accounting_default }}</div>
+<div class="accounting-amount">{{ entry.credit|accounting_format_amount|accounting_default }}</div>
+<div class="accounting-amount {% if entry.balance < 0 %} text-danger {% endif %}">{{ entry.balance|accounting_report_format_amount }}</div>
diff --git a/src/accounting/templates/accounting/report/income-expenses.html b/src/accounting/templates/accounting/report/income-expenses.html
index 7bebab9..95528ca 100644
--- a/src/accounting/templates/accounting/report/income-expenses.html
+++ b/src/accounting/templates/accounting/report/income-expenses.html
@@ -168,23 +168,13 @@ First written: 2023/3/5
       {% if report.brought_forward %}
         {% with entry = report.brought_forward %}
           <div class="accounting-report-table-row">
-            <div>{{ entry.date|accounting_format_date }}</div>
-            <div>{{ entry.account.title|title }}</div>
-            <div>{{ entry.summary|accounting_default }}</div>
-            <div class="accounting-amount">{{ entry.income|accounting_format_amount|accounting_default }}</div>
-            <div class="accounting-amount">{{ entry.expense|accounting_format_amount|accounting_default }}</div>
-            <div class="accounting-amount {% if entry.balance < 0 %} text-danger {% endif %}">{{ entry.balance|accounting_report_format_amount }}</div>
+            {% include "accounting/report/include/income-expenses-row-desktop.html" %}
           </div>
         {% endwith %}
       {% endif %}
       {% for entry in report.entries %}
         <a class="accounting-report-table-row" href="{{ url_for("accounting.transaction.detail", txn=entry.transaction)|accounting_append_next }}">
-          <div>{{ entry.date|accounting_format_date }}</div>
-          <div>{{ entry.account.title|title }}</div>
-          <div>{{ entry.summary|accounting_default }}</div>
-          <div class="accounting-amount">{{ entry.income|accounting_format_amount|accounting_default }}</div>
-          <div class="accounting-amount">{{ entry.expense|accounting_format_amount|accounting_default }}</div>
-          <div class="accounting-amount {% if entry.balance < 0 %} text-danger {% endif %}">{{ entry.balance|accounting_report_format_amount }}</div>
+          {% include "accounting/report/include/income-expenses-row-desktop.html" %}
         </a>
       {% endfor %}
     </div>
diff --git a/src/accounting/templates/accounting/report/ledger.html b/src/accounting/templates/accounting/report/ledger.html
index 5f98562..9350379 100644
--- a/src/accounting/templates/accounting/report/ledger.html
+++ b/src/accounting/templates/accounting/report/ledger.html
@@ -167,21 +167,13 @@ First written: 2023/3/5
       {% if report.brought_forward %}
         {% with entry = report.brought_forward %}
           <div class="accounting-report-table-row">
-            <div>{{ entry.date|accounting_format_date }}</div>
-            <div>{{ entry.summary|accounting_default }}</div>
-            <div class="accounting-amount">{{ entry.debit|accounting_format_amount|accounting_default }}</div>
-            <div class="accounting-amount">{{ entry.credit|accounting_format_amount|accounting_default }}</div>
-            <div class="accounting-amount {% if entry.balance < 0 %} text-danger {% endif %}">{{ entry.balance|accounting_report_format_amount }}</div>
+            {% include "accounting/report/include/ledger-row-desktop.html" %}
           </div>
         {% endwith %}
       {% endif %}
       {% for entry in report.entries %}
         <a class="accounting-report-table-row" href="{{ url_for("accounting.transaction.detail", txn=entry.transaction)|accounting_append_next }}">
-          <div>{{ entry.date|accounting_format_date }}</div>
-          <div>{{ entry.summary|accounting_default }}</div>
-          <div class="accounting-amount">{{ entry.debit|accounting_format_amount|accounting_default }}</div>
-          <div class="accounting-amount">{{ entry.credit|accounting_format_amount|accounting_default }}</div>
-          <div class="accounting-amount {% if entry.balance < 0 %} text-danger {% endif %}">{{ entry.balance|accounting_report_format_amount }}</div>
+          {% include "accounting/report/include/ledger-row-desktop.html" %}
         </a>
       {% endfor %}
     </div>