diff --git a/src/accounting/templates/accounting/voucher/disbursement/include/form-currency-item.html b/src/accounting/templates/accounting/voucher/disbursement/include/form-currency-item.html
index e3f4322..2cc9847 100644
--- a/src/accounting/templates/accounting/voucher/disbursement/include/form-currency-item.html
+++ b/src/accounting/templates/accounting/voucher/disbursement/include/form-currency-item.html
@@ -49,25 +49,8 @@ First written: 2023/2/25
             {% with currency_index = currency_index,
                     side = "debit",
                     line_item_index = loop.index,
-                    line_item_id = line_item_form.form.eid.data,
                     only_one_line_item_form = debit_forms|length == 1,
-                    account_code_data = line_item_form.form.account_code.data|accounting_default,
-                    account_code_error = line_item_form.form.account_code.errors,
-                    account_text = line_item_form.form.account_text,
-                    description_data = line_item_form.form.description.data|accounting_default,
-                    description_errors = line_item_form.form.description.errors,
-                    original_line_item_id_data = line_item_form.form.original_line_item_id.data|accounting_default,
-                    original_line_item_date = line_item_form.form.original_line_item_date|accounting_default,
-                    original_line_item_text = line_item_form.form.original_line_item_text|accounting_default,
-                    is_need_offset = line_item_form.form.is_need_offset,
-                    offset_items = line_item_form.form.offsets,
-                    offset_total = line_item_form.form.offset_total|accounting_default("0"),
-                    net_balance_data = line_item_form.form.net_balance,
-                    net_balance_text = line_item_form.form.net_balance|accounting_format_amount,
-                    amount_data = line_item_form.form.amount.data|accounting_voucher_format_amount_input,
-                    amount_errors = line_item_form.form.amount.errors,
-                    amount_text = line_item_form.form.amount.data|accounting_format_amount,
-                    line_item_errors = line_item_form.form.all_errors %}
+                    form = line_item_form.form %}
               {% include "accounting/voucher/include/form-line-item.html" %}
             {% endwith %}
           {% endfor %}
diff --git a/src/accounting/templates/accounting/voucher/include/form-line-item.html b/src/accounting/templates/accounting/voucher/include/form-line-item.html
index 307913d..f331bab 100644
--- a/src/accounting/templates/accounting/voucher/include/form-line-item.html
+++ b/src/accounting/templates/accounting/voucher/include/form-line-item.html
@@ -20,39 +20,39 @@ Author: imacat@mail.imacat.idv.tw (imacat)
 First written: 2023/2/25
 #}
 {# <ul> For SonarQube not to complain about incorrect HTML #}
-<li id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}" class="list-group-item list-group-item-action d-flex justify-content-between accounting-currency-{{ currency_index }}-{{ side }} {% if offset_items %} accounting-matched-line-item {% endif %}" data-currency-index="{{ currency_index }}" data-side="{{ side }}" data-line-item-index="{{ line_item_index }}" {% if is_need_offset %} data-is-need-offset="true" {% endif %}>
-  {% if line_item_id %}
-    <input type="hidden" name="currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-eid" value="{{ line_item_id }}">
+<li id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}" class="list-group-item list-group-item-action d-flex justify-content-between accounting-currency-{{ currency_index }}-{{ side }} {% if form.offsets %} accounting-matched-line-item {% endif %}" data-currency-index="{{ currency_index }}" data-side="{{ side }}" data-line-item-index="{{ line_item_index }}" {% if form.is_need_offset %} data-is-need-offset="true" {% endif %}>
+  {% if form.eid.data %}
+    <input type="hidden" name="currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-eid" value="{{ form.eid.data }}">
   {% endif %}
   <input id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-no" type="hidden" name="currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-no" value="{{ line_item_index }}">
-  <input id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-original-line-item-id" class="accounting-original-line-item-id" type="hidden" name="currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-original_line_item_id" value="{{ original_line_item_id_data }}" data-date="{{ original_line_item_date }}" data-text="{{ original_line_item_text }}">
-  <input id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-account-code" type="hidden" name="currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-account_code" value="{{ account_code_data }}" data-text="{{ account_text }}">
-  <input id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-description" type="hidden" name="currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-description" value="{{ description_data }}">
-  <input id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-amount" type="hidden" name="currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-amount" value="{{ amount_data }}" data-min="{{ offset_total }}">
+  <input id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-original-line-item-id" class="accounting-original-line-item-id" type="hidden" name="currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-original_line_item_id" value="{{ form.original_line_item_id.data|accounting_default }}" data-date="{{ form.original_line_item_date|accounting_default }}" data-text="{{ form.original_line_item_text|accounting_default }}">
+  <input id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-account-code" type="hidden" name="currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-account_code" value="{{ form.account_code.data|accounting_default }}" data-text="{{ form.account_text }}">
+  <input id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-description" type="hidden" name="currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-description" value="{{ form.description.data|accounting_default }}">
+  <input id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-amount" type="hidden" name="currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-amount" value="{{ form.amount.data|accounting_voucher_format_amount_input }}" data-min="{{ form.offset_total|accounting_default("0") }}">
   <div class="accounting-line-item-content">
-    <div id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-control" class="form-control clickable d-flex justify-content-between {% if line_item_errors %} is-invalid {% endif %}" data-bs-toggle="modal" data-bs-target="#accounting-line-item-editor-modal">
+    <div id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-control" class="form-control clickable d-flex justify-content-between {% if form.all_errors %} is-invalid {% endif %}" data-bs-toggle="modal" data-bs-target="#accounting-line-item-editor-modal">
       <div>
-        <div id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-account-text" class="small">{{ account_text }}</div>
-        <div id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-description-text">{{ description_data }}</div>
-        <div id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-original-line-item-text" class="fst-italic small accounting-original-line-item {% if not original_line_item_text %} d-none {% endif %}">
-          {% if original_line_item_text %}{{ A_("Offset %(item)s", item=original_line_item_text) }}{% endif %}
+        <div id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-account-text" class="small">{{ form.account_text }}</div>
+        <div id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-description-text">{{ form.description.data|accounting_default }}</div>
+        <div id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-original-line-item-text" class="fst-italic small accounting-original-line-item {% if not form.original_line_item_id.data %} d-none {% endif %}">
+          {% if form.original_line_item_id.data %}{{ A_("Offset %(item)s", item=form.original_line_item_text|accounting_default) }}{% endif %}
         </div>
-        <div id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-offsets" class="fst-italic small accounting-offset-line-items {% if not is_need_offset %} d-none {% endif %}">
-          {% if offset_items %}
-            <div class="d-flex justify-content-between {% if not offset_items %} d-none {% endif %}">
+        <div id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-offsets" class="fst-italic small accounting-offset-line-items {% if not form.is_need_offset %} d-none {% endif %}">
+          {% if form.offsets %}
+            <div class="d-flex justify-content-between {% if not form.offsets %} d-none {% endif %}">
               <div>{{ A_("Offsets") }}</div>
               <ul class="ms-2 ps-0">
-                {% for offset in offset_items %}
+                {% for offset in form.offsets %}
                   <li>{{ offset.voucher.date|accounting_format_date }} {{ offset.amount|accounting_format_amount }}</li>
                 {% endfor %}
               </ul>
             </div>
-            {% if net_balance_data == 0 %}
+            {% if form.net_balance == 0 %}
               <div>{{ A_("Fully offset") }}</div>
             {% else %}
               <div class="d-flex justify-content-between">
                 <div>{{ A_("Net balance") }}</div>
-                <div>{{ net_balance_text }}</div>
+                <div>{{ form.net_balance|accounting_format_amount }}</div>
               </div>
             {% endif %}
           {% else %}
@@ -60,13 +60,13 @@ First written: 2023/2/25
           {% endif %}
         </div>
       </div>
-      <div><span id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-amount-text" class="badge rounded-pill bg-primary">{{ amount_text }}</span></div>
+      <div><span id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-amount-text" class="badge rounded-pill bg-primary">{{ form.amount.data|accounting_format_amount }}</span></div>
     </div>
-    <div id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-error" class="invalid-feedback">{% if line_item_errors %}{{ line_item_errors[0] }}{% endif %}</div>
+    <div id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-error" class="invalid-feedback">{% if form.all_errors %}{{ form.all_errors[0] }}{% endif %}</div>
   </div>
 
   <div>
-    <button id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-delete" class="btn btn-danger rounded-circle {% if only_one_line_item_form or offset_items %} d-none {% endif %}" type="button" data-target="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}">
+    <button id="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}-delete" class="btn btn-danger rounded-circle {% if only_one_form or form.offsets %} d-none {% endif %}" type="button" data-target="accounting-currency-{{ currency_index }}-{{ side }}-{{ line_item_index }}">
       <i class="fas fa-minus"></i>
     </button>
   </div>
diff --git a/src/accounting/templates/accounting/voucher/receipt/include/form-currency-item.html b/src/accounting/templates/accounting/voucher/receipt/include/form-currency-item.html
index 4978755..a529a82 100644
--- a/src/accounting/templates/accounting/voucher/receipt/include/form-currency-item.html
+++ b/src/accounting/templates/accounting/voucher/receipt/include/form-currency-item.html
@@ -50,24 +50,7 @@ First written: 2023/2/25
                     side = "credit",
                     line_item_index = loop.index,
                     only_one_line_item_form = credit_forms|length == 1,
-                    line_item_id = line_item_form.form.eid.data,
-                    account_code_data = line_item_form.form.account_code.data|accounting_default,
-                    account_code_error = line_item_form.form.account_code.errors,
-                    account_text = line_item_form.form.account_text,
-                    description_data = line_item_form.form.description.data|accounting_default,
-                    description_errors = line_item_form.form.description.errors,
-                    original_line_item_id_data = line_item_form.form.original_line_item_id.data|accounting_default,
-                    original_line_item_date = line_item_form.form.original_line_item_date|accounting_default,
-                    original_line_item_text = line_item_form.form.original_line_item_text|accounting_default,
-                    is_need_offset = line_item_form.form.is_need_offset,
-                    offset_items = line_item_form.form.offsets,
-                    offset_total = line_item_form.form.offset_total|accounting_default("0"),
-                    net_balance_data = line_item_form.form.net_balance,
-                    net_balance_text = line_item_form.form.net_balance|accounting_format_amount,
-                    amount_data = line_item_form.form.amount.data|accounting_voucher_format_amount_input,
-                    amount_errors = line_item_form.form.amount.errors,
-                    amount_text = line_item_form.form.amount.data|accounting_format_amount,
-                    line_item_errors = line_item_form.form.all_errors %}
+                    form = line_item_form.form %}
               {% include "accounting/voucher/include/form-line-item.html" %}
             {% endwith %}
           {% endfor %}
diff --git a/src/accounting/templates/accounting/voucher/transfer/include/form-currency-item.html b/src/accounting/templates/accounting/voucher/transfer/include/form-currency-item.html
index 1af2edf..7259f33 100644
--- a/src/accounting/templates/accounting/voucher/transfer/include/form-currency-item.html
+++ b/src/accounting/templates/accounting/voucher/transfer/include/form-currency-item.html
@@ -52,24 +52,7 @@ First written: 2023/2/25
                       side = "debit",
                       line_item_index = loop.index,
                       only_one_line_item_form = debit_forms|length == 1,
-                      line_item_id = line_item_form.form.eid.data,
-                      account_code_data = line_item_form.form.account_code.data|accounting_default,
-                      account_code_error = line_item_form.form.account_code.errors,
-                      account_text = line_item_form.form.account_text,
-                      description_data = line_item_form.form.description.data|accounting_default,
-                      description_errors = line_item_form.form.description.errors,
-                      original_line_item_id_data = line_item_form.form.original_line_item_id.data|accounting_default,
-                      original_line_item_date = line_item_form.form.original_line_item_date|accounting_default,
-                      original_line_item_text = line_item_form.form.original_line_item_text|accounting_default,
-                      is_need_offset = line_item_form.form.is_need_offset,
-                      offset_items = line_item_form.form.offsets,
-                      offset_total = line_item_form.form.offset_total|accounting_default,
-                      net_balance_data = line_item_form.form.net_balance,
-                      net_balance_text = line_item_form.form.net_balance|accounting_format_amount,
-                      amount_data = line_item_form.form.amount.data|accounting_voucher_format_amount_input,
-                      amount_errors = line_item_form.form.amount.errors,
-                      amount_text = line_item_form.form.amount.data|accounting_format_amount,
-                      line_item_errors = line_item_form.form.all_errors %}
+                      form = line_item_form.form %}
                 {% include "accounting/voucher/include/form-line-item.html" %}
               {% endwith %}
             {% endfor %}
@@ -100,24 +83,7 @@ First written: 2023/2/25
                       side = "credit",
                       line_item_index = loop.index,
                       only_one_line_item_form = debit_forms|length == 1,
-                      line_item_id = line_item_form.form.eid.data,
-                      account_code_data = line_item_form.form.account_code.data|accounting_default,
-                      account_code_error = line_item_form.form.account_code.errors,
-                      account_text = line_item_form.form.account_text,
-                      description_data = line_item_form.form.description.data|accounting_default,
-                      description_errors = line_item_form.form.description.errors,
-                      original_line_item_id_data = line_item_form.form.original_line_item_id.data|accounting_default,
-                      original_line_item_date = line_item_form.form.original_line_item_date|accounting_default,
-                      original_line_item_text = line_item_form.form.original_line_item_text|accounting_default,
-                      is_need_offset = line_item_form.form.is_need_offset,
-                      offset_items = line_item_form.form.offsets,
-                      offset_total = line_item_form.form.offset_total|accounting_default("0"),
-                      net_balance_data = line_item_form.form.net_balance,
-                      net_balance_text = line_item_form.form.net_balance|accounting_format_amount,
-                      amount_data = line_item_form.form.amount.data|accounting_voucher_format_amount_input,
-                      amount_errors = line_item_form.form.amount.errors,
-                      amount_text = line_item_form.form.amount.data|accounting_format_amount,
-                      line_item_errors = line_item_form.form.all_errors %}
+                      form = line_item_form.form %}
                 {% include "accounting/voucher/include/form-line-item.html" %}
               {% endwith %}
             {% endfor %}
diff --git a/src/accounting/voucher/forms/line_item.py b/src/accounting/voucher/forms/line_item.py
index 214af30..46dd82d 100644
--- a/src/accounting/voucher/forms/line_item.py
+++ b/src/accounting/voucher/forms/line_item.py
@@ -289,6 +289,8 @@ class LineItemForm(FlaskForm):
     """The Id of the original line item."""
     account_code = StringField()
     """The account code."""
+    description = StringField()
+    """The description."""
     amount = DecimalField()
     """The amount."""
 
diff --git a/src/accounting/voucher/utils/operators.py b/src/accounting/voucher/utils/operators.py
index e6a64a8..96319e5 100644
--- a/src/accounting/voucher/utils/operators.py
+++ b/src/accounting/voucher/utils/operators.py
@@ -28,6 +28,7 @@ from accounting.template_globals import default_currency_code
 from accounting.utils.voucher_types import VoucherType
 from accounting.voucher.forms import VoucherForm, CashReceiptVoucherForm, \
     CashDisbursementVoucherForm, TransferVoucherForm
+from accounting.voucher.forms.line_item import LineItemForm
 
 
 class VoucherOperator(ABC):
@@ -87,7 +88,8 @@ class VoucherOperator(ABC):
             "accounting/voucher/include/form-line-item.html",
             currency_index="CURRENCY_INDEX",
             side="SIDE",
-            line_item_index="LINE_ITEM_INDEX")
+            line_item_index="LINE_ITEM_INDEX",
+            form=LineItemForm())
 
 
 class CashReceiptVoucher(VoucherOperator):