diff --git a/.claudeignore b/.claudeignore
new file mode 100644
index 0000000..3fa8aee
--- /dev/null
+++ b/.claudeignore
@@ -0,0 +1,15 @@
+
+dashboard/
+log/
+dist/
+venv/
+node_modules/
+docs/
+uploads/
+workdir/
+.env
+pytest.ini
+general_ledger/data
+general_ledger/scripts
+general_ledger/static
+
diff --git a/.gitignore b/.gitignore
index 5df24ca..b6bc96c 100644
--- a/.gitignore
+++ b/.gitignore
@@ -4,9 +4,13 @@
 mysite/settings/prod.py
 mysite/settings/dev.py
 general_ledger/data
+general_ledger/guff
 .env.*
-.env
 /run
+stuff
+guff
+/general_ledger/scripts/ofxparse1.py
+/uploads/
 
 # Django #
 *.log
@@ -128,13 +132,6 @@ venv.bak/
 # mypy
 .mypy_cache/
 
-# Sublime Text #
-*.tmlanguage.cache
-*.tmPreferences.cache
-*.stTheme.cache
-*.sublime-workspace
-*.sublime-project
-
 # sftp configuration file
 sftp-config.json
 
@@ -152,5 +149,3 @@ GitHub.sublime-settings
 !.vscode/launch.json
 !.vscode/extensions.json
 .history
-/general_ledger/scripts/ofxparse1.py
-/uploads/
diff --git a/dashboard/dynamic_preferences_registry.py b/dashboard/dynamic_preferences_registry.py
index f10cfe0..aab9fb0 100644
--- a/dashboard/dynamic_preferences_registry.py
+++ b/dashboard/dynamic_preferences_registry.py
@@ -1,8 +1,18 @@
+import json
+from collections import defaultdict
+
 from dynamic_preferences.preferences import Section
 from dynamic_preferences.registries import (
     global_preferences_registry,
 )
-from dynamic_preferences.types import BooleanPreference, StringPreference, IntegerPreference
+from dynamic_preferences.serializers import BaseSerializer
+from dynamic_preferences.types import (
+    BooleanPreference,
+    StringPreference,
+    IntegerPreference,
+    LongStringPreference,
+    BasePreferenceType,
+)
 from dynamic_preferences.users.registries import user_preferences_registry
 from .registries import book_preferences_registry
 
@@ -11,6 +21,7 @@
 discussion = Section("discussion")
 access = Section("access")
 debugging = Section("debugging")
+layout = Section("layout")
 
 
 # We start with a global preference
@@ -37,6 +48,7 @@ class CommentNotificationsEnabled(BooleanPreference):
     name = "comment_notifications_enabled"
     default = True
 
+
 @user_preferences_registry.register
 class DebugLevel(IntegerPreference):
     """
@@ -48,6 +60,92 @@ class DebugLevel(IntegerPreference):
     default = 0
 
 
+string_types = str
+from django.template import defaultfilters
+
+
+class GridstackLayoutPreferenceSerializer(BaseSerializer):
+    @classmethod
+    def to_db(cls, value, **kwargs):
+        # print("calling to_db in serializer")
+        if not isinstance(value, string_types):
+            raise cls.exception(
+                "Cannot serialize, value {0} is not a string".format(value)
+            )
+        # print(f"value is '{value}'")
+        if value == "":
+            return ""
+
+        data = json.loads(value)
+        filtered = {
+            x["id"]: {
+                k: v
+                for (k, v) in x.items()
+                if k
+                in [
+                    "w",
+                    "h",
+                    "x",
+                    "y",
+                    "minH",
+                    "minW",
+                ]
+            }
+            for x in data
+            if x.get("id")
+        }
+        for foo in filtered:
+            if not "w" in filtered[foo]:
+                filtered[foo]["w"] = filtered[foo]["minW"]
+
+        out = json.dumps(filtered, indent=2)
+
+        # print("out is ", out)
+        if kwargs.get("escape_html", False):
+            return defaultfilters.force_escape(out)
+        else:
+            return out
+
+    @classmethod
+    def to_python(cls, value, **kwargs):
+        # print("calling to_python in serializer ")
+        # print(f"value is '{value}'")
+        if not value:
+            return defaultdict(dict)
+        try:
+            return json.loads(value)
+        except:
+            raise cls.exception("Cannot deserialize value {0} to json".format(value))
+
+
+class GridstackLayoutPreference(LongStringPreference):
+    section = layout
+    name = "dashboard_layout_json"
+    verbose_name = "GridStack Layout Configuration"
+    serializer = GridstackLayoutPreferenceSerializer
+
+    # def serialize(self, value):
+    #     """Convert dict to JSON string for storage"""
+    #     if isinstance(value, str):
+    #         return value
+    #     return json.dumps(value)
+    #
+    # def deserialize(self, value):
+    #     """Convert stored JSON string back to dict"""
+    #     try:
+    #         return json.loads(value)
+    #     except json.JSONDecodeError:
+    #         return {}
+
+
+@user_preferences_registry.register
+class DashboardLayout(GridstackLayoutPreference):
+    section = layout
+    name = "dashboard_layout_json"
+    default = ""
+    required = False
+
+
 @book_preferences_registry.register
 class IsPublic(BooleanPreference):
     section = access
@@ -59,3 +157,41 @@ class IsPublic(BooleanPreference):
 class MaintenanceMode(BooleanPreference):
     name = "maintenance_mode"
     default = False
+
+
+# @book_preferences_registry.register
+# class DashboardLayout(LongStringPreference):
+#     name = "dashboard_layout_json"
+#     default = ""
+#     required = False
+
+# class GridstackLayoutPreference(PerInstancePreferenceType):
+#     """
+#     Stores gridstack layout configuration as JSON string
+#     """
+#     section = dashboard
+#     name = 'gridstack_layout'
+#     verbose_name = 'Gridstack Layout Configuration'
+#
+#     default = '{}'  # Empty JSON object as default
+#
+#     def validate(self, value):
+#         """Ensure the value is valid JSON"""
+#         try:
+#             json.loads(value)
+#             return True
+#         except json.JSONDecodeError:
+#             return False
+#
+#     def serialize(self, value):
+#         """Convert dict to JSON string for storage"""
+#         if isinstance(value, str):
+#             return value
+#         return json.dumps(value)
+#
+#     def deserialize(self, value):
+#         """Convert stored JSON string back to dict"""
+#         try:
+#             return json.loads(value)
+#         except json.JSONDecodeError:
+#             return {}
diff --git a/dashboard/migrations/0001_initial.py b/dashboard/migrations/0001_initial.py
index 4b5b7f9..b648ae6 100644
--- a/dashboard/migrations/0001_initial.py
+++ b/dashboard/migrations/0001_initial.py
@@ -1,6 +1,5 @@
-# Generated by Django 5.1.1 on 2024-10-04 02:46
+# Generated by Django 5.1.1 on 2024-11-04 22:44
 
-import django.db.models.deletion
 from django.db import migrations, models
 
 
@@ -8,9 +7,7 @@ class Migration(migrations.Migration):
 
     initial = True
 
-    dependencies = [
-        ("general_ledger", "0001_squashed_0007_bankbalance_balance_type"),
-    ]
+    dependencies = []
 
     operations = [
         migrations.CreateModel(
@@ -46,13 +43,6 @@ class Migration(migrations.Migration):
                     "raw_value",
                     models.TextField(blank=True, null=True, verbose_name="Raw Value"),
                 ),
-                (
-                    "instance",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.book",
-                    ),
-                ),
             ],
         ),
     ]
diff --git a/dashboard/migrations/0002_initial.py b/dashboard/migrations/0002_initial.py
new file mode 100644
index 0000000..b21338b
--- /dev/null
+++ b/dashboard/migrations/0002_initial.py
@@ -0,0 +1,24 @@
+# Generated by Django 5.1.1 on 2024-11-04 22:44
+
+import django.db.models.deletion
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    initial = True
+
+    dependencies = [
+        ("dashboard", "0001_initial"),
+        ("general_ledger", "0001_initial"),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name="bookpreferencemodel",
+            name="instance",
+            field=models.ForeignKey(
+                on_delete=django.db.models.deletion.CASCADE, to="general_ledger.book"
+            ),
+        ),
+    ]
diff --git a/dashboard/models/book_preferences.py b/dashboard/models/book_preferences.py
index 87fae59..427c232 100644
--- a/dashboard/models/book_preferences.py
+++ b/dashboard/models/book_preferences.py
@@ -1,7 +1,7 @@
 from django.db import models
 from dynamic_preferences.models import PerInstancePreferenceModel
 
-from general_ledger.models import Book
+from general_ledger.django.models import Book
 
 
 class BookPreferenceModel(PerInstancePreferenceModel):
diff --git a/dashboard/settings.py b/dashboard/settings.py
index d296f53..be079c9 100644
--- a/dashboard/settings.py
+++ b/dashboard/settings.py
@@ -5,6 +5,9 @@
 import graypy
 from django.contrib.messages import constants as messages
 from loguru import logger
+import re
+from django.utils.translation import gettext as _
+from general_ledger.utils.utility import bool_colorize
 
 # Build paths inside the project like this: BASE_DIR / 'subdir'.
 BASE_DIR = Path(__file__).resolve().parent.parent
@@ -29,30 +32,74 @@
     "general_ledger.helpers": "DEBUG",
     "general_ledger.helpers.book": "INFO",
     "general_ledger.helpers.invoice": "DEBUG",
-    "general_ledger.models.transaction": "INFO",
+    "general_ledger.django.models.transaction": "INFO",
     "general_ledger.managers.transaction_entry": "DEBUG",
+    "general_ledger.statements": "DEBUG",
+    "general_ledger.utils.utility": "DEBUG",
 }
 
 
+def boolval(record):
+    """Custom markup handler for boolean values"""
+    return (
+        record["message"]
+        .replace("<boolval>True</boolval>", "<green>True</green>")
+        .replace("<boolval>False</boolval>", "<red>False</red>")
+    )
+
+
+# logger = logger.patch(boolval)
+
+max_line_no = 3
+max_file_name = 0
+
+
+def custom_formatter(record):
+    global max_line_no, max_file_name
+    # print(f"record is {record}")
+    # message = record["message"]
+    # message = re.sub(r"<bool>(True|False)</bool>", bool_colorize, message)
+    max_line_no = max(max_line_no, len(str(record["line"])))
+    max_file_name = max(max_file_name, len(record["file"].name))
+    message_format = ""
+    message_format += (
+        "<red>{time:HH:mm:ss}</red> "
+        "<level>{level: <5}</level> "
+        "<c>{file.name: >{max_file_name}}</c>:<c>{line:<{max_line_no}}</c> "
+    )
+    message_format += "<k>{message}</k>"
+    # if "extra" in record and record["extra"]:
+    #     message_format += " | {extra}"
+    record["extra"].update({"max_line_no": max_line_no, "max_file_name": max_file_name})
+    record["max_line_no"] = max_line_no
+    record["max_file_name"] = max_file_name
+    return message_format + "\n"
+
+
 logger.add(
-    "log/loguru.log",
+    sys.stderr,
     colorize=True,
     level="TRACE",
-    format="<yellow>{time:HH:mm:ss}</yellow> "
-    "<level>{level: <5}</level> |{module}|{name}|"
-    "<cyan>{file.name}</cyan>:<cyan>{line}</cyan> <level>{message}</level>",
+    filter=filter_dict,
+    # format="<red>{time:HH:mm:ss}</red> "
+    # "<level>{level: <5}</level> "
+    # "<cyan>{file.name}</cyan>:<m>{line}</m> <b>{message}</b>"
+    # " | {extra}",
+    format=custom_formatter,
 )
 
+
 logger.add(
-    sys.stderr,
+    "log/loguru.log",
     colorize=True,
     level="TRACE",
-    filter=filter_dict,
-    format="<red>{time:HH:mm:ss}</red> "
-    "<level>{level: <5}</level> |"
-    "<cyan>{file.name}</cyan>:<cyan>{line}</cyan> <level>{message}</level>",
+    format="<yellow>{time:HH:mm:ss}</yellow> "
+    "<level>{level: <5}</level> |{module}|"
+    "<cyan>{file.name}</cyan>:<cyan>{line}</cyan> <level>{message}</level> | {extra}",
+    retention="3 days",
 )
 
+
 # logger.add(handler, serialize=True)
 # logger.add(
 #     handler,
@@ -84,7 +131,7 @@
     "disable_existing_loggers": False,
     "root": {
         # "handlers": ["file", "console"],
-        "handlers": ["file", "richconsole"],
+        "handlers": ["file", "console"],
         "level": "DEBUG",
     },
     "loggers": {
@@ -216,7 +263,7 @@
     "drf_spectacular",
     "allauth",
     "allauth.account",
-    "allauth.socialaccount",
+    # "allauth.socialaccount",
     "formset",
     # "notifications",
     "import_export",
@@ -307,7 +354,7 @@
 # Internationalization
 # https://docs.djangoproject.com/en/5.1/topics/i18n/
 
-LANGUAGE_CODE = "en-us"
+LANGUAGE_CODE = "en-gb"
 
 TIME_ZONE = "UTC"
 
diff --git a/dashboard/views/book_preference_viewset.py b/dashboard/views/book_preference_viewset.py
new file mode 100644
index 0000000..b98dd2e
--- /dev/null
+++ b/dashboard/views/book_preference_viewset.py
@@ -0,0 +1,38 @@
+from dynamic_preferences.api.viewsets import PerInstancePreferenceViewSet
+from rest_framework import permissions
+
+from dynamic_preferences.api import viewsets
+from django.db import models
+
+from dashboard.models import BookPreferenceModel
+from general_ledger.django.models import Book
+
+
+# class UserPreferencesViewSet(viewsets.PerInstancePreferenceViewSet):
+#     queryset = models.UserPreferenceModel.objects.all()
+#     serializer_class = serializers.UserPreferenceSerializer
+#     permission_classes = [permissions.IsAuthenticated]
+#
+#     def get_related_instance(self):
+#         return self.request.user
+
+
+class BookPreferenceViewSet(viewsets.PerInstancePreferenceViewSet):
+    queryset = BookPreferenceModel.objects.all()
+
+    #
+    # # def get_queryset(self):
+    # #     return (
+    # #         super(PerInstancePreferenceViewSet, self)
+    # #         .get_queryset()
+    # #         .filter(instance=self.get_related_instance())
+    # #     )
+    # #
+    # # def get_related_instance(self):
+    # #     return self.request.user
+    #
+    def get_related_instance(self):
+        """Override this to the instance bound to the preferences"""
+        lookup_url_kwarg = self.lookup_url_kwarg or self.lookup_field
+        print(f"lookup_url_kwarg: {lookup_url_kwarg}")
+        Book.objects.get(pk=self.kwargs[lookup_url_kwarg])
diff --git a/docs/requirements.txt b/docs/requirements.txt
index 4923817..951bfb9 100644
--- a/docs/requirements.txt
+++ b/docs/requirements.txt
@@ -1,3 +1,4 @@
 furo==2024.8.6
 django>=5
 Sphinx==8.0.2
+sphinxcontrib-mermaid==1.0.0
diff --git a/docs/source/conf.py b/docs/source/conf.py
index ea25efb..b97e251 100644
--- a/docs/source/conf.py
+++ b/docs/source/conf.py
@@ -19,7 +19,6 @@
 project = 'Lime Pepper General Ledger'
 copyright = '2024, Tom Hodder'
 author = 'Tom Hodder'
-release = '0.0.1'
 
 # -- General configuration ---------------------------------------------------
 # https://www.sphinx-doc.org/en/master/usage/configuration.html#general-configuration
@@ -28,6 +27,7 @@
     'sphinx.ext.autodoc',
     'sphinx.ext.napoleon',
     'sphinx.ext.viewcode',
+    'sphinxcontrib.mermaid',
 ]
 
 templates_path = ['_templates']
diff --git a/general_ledger/__init__.py b/general_ledger/__init__.py
index b133ac3..1c153e7 100644
--- a/general_ledger/__init__.py
+++ b/general_ledger/__init__.py
@@ -1,3 +1,6 @@
 default_app_config = "general_ledger.apps.GeneralLedgerConfig"
 VERSION = 0, 0, 1
-__version__ = '.'.join(map(str, VERSION))
+__version__ = ".".join(map(str, VERSION))
+
+if __name__ == "__main__":
+    print(__version__)
diff --git a/general_ledger/admin/account.py b/general_ledger/admin/account.py
index 7a90be9..fd9643d 100644
--- a/general_ledger/admin/account.py
+++ b/general_ledger/admin/account.py
@@ -3,7 +3,7 @@
 from django.contrib import admin
 from import_export.admin import ImportExportModelAdmin
 
-from general_ledger.models import Account, AccountType, TaxRate, ChartOfAccounts
+from general_ledger.django.models import Account, AccountType, TaxRate, ChartOfAccounts
 from general_ledger.resources import AccountResource
 from general_ledger.resources.account import AccountResourceSimple
 from general_ledger.utils import update_items
diff --git a/general_ledger/admin/account_type.py b/general_ledger/admin/account_type.py
index 1386fd7..02f64ba 100644
--- a/general_ledger/admin/account_type.py
+++ b/general_ledger/admin/account_type.py
@@ -1,7 +1,7 @@
 from django.contrib import admin
 from import_export.admin import ImportExportModelAdmin
 
-from general_ledger.models import AccountType
+from general_ledger.django.models import AccountType
 from general_ledger.resources.account_type import AccountTypeResource
 
 
diff --git a/general_ledger/admin/bank.py b/general_ledger/admin/bank.py
index 7db7f03..d9a9dd5 100644
--- a/general_ledger/admin/bank.py
+++ b/general_ledger/admin/bank.py
@@ -4,7 +4,7 @@
 from django.utils.html import format_html
 from import_export.admin import ImportExportModelAdmin
 
-from general_ledger.models import Bank
+from general_ledger.django.models import Bank
 from general_ledger.utils import update_items
 
 
diff --git a/general_ledger/admin/bank_balance.py b/general_ledger/admin/bank_balance.py
index 48e1144..a740609 100644
--- a/general_ledger/admin/bank_balance.py
+++ b/general_ledger/admin/bank_balance.py
@@ -1,7 +1,7 @@
 from django.contrib import admin
 from import_export.admin import ImportExportModelAdmin
 
-from general_ledger.models import BankBalance
+from general_ledger.django.models import BankBalance
 
 
 @admin.register(BankBalance)
diff --git a/general_ledger/admin/bank_statement_line.py b/general_ledger/admin/bank_statement_line.py
index 54c16ea..a609788 100644
--- a/general_ledger/admin/bank_statement_line.py
+++ b/general_ledger/admin/bank_statement_line.py
@@ -1,7 +1,7 @@
 from django.contrib import admin
 from import_export.admin import ImportExportModelAdmin
 
-from general_ledger.models import BankStatementLine
+from general_ledger.django.models import BankStatementLine
 
 
 @admin.register(BankStatementLine)
diff --git a/general_ledger/admin/book.py b/general_ledger/admin/book.py
index 9ba3dc1..41bb394 100644
--- a/general_ledger/admin/book.py
+++ b/general_ledger/admin/book.py
@@ -3,7 +3,7 @@
 from django.shortcuts import redirect, render
 from django.urls import path
 from django.contrib.auth import get_user_model
-from general_ledger.models import Book, Ledger
+from general_ledger.django.models import Book, Ledger
 from general_ledger.resources import TaxTypeResource
 
 
diff --git a/general_ledger/admin/coa.py b/general_ledger/admin/coa.py
index 02a24d8..680c909 100644
--- a/general_ledger/admin/coa.py
+++ b/general_ledger/admin/coa.py
@@ -5,7 +5,7 @@
 from django.forms import TextInput
 from django.utils.html import format_html
 
-from general_ledger.models import ChartOfAccounts, Account
+from general_ledger.django.models import ChartOfAccounts, Account
 from general_ledger.utils import update_items
 
 
diff --git a/general_ledger/admin/contact.py b/general_ledger/admin/contact.py
index beab0a6..28497a7 100644
--- a/general_ledger/admin/contact.py
+++ b/general_ledger/admin/contact.py
@@ -1,6 +1,6 @@
 from django.contrib import admin
 
-from general_ledger.models import Contact
+from general_ledger.django.models import Contact
 
 
 @admin.register(Contact)
diff --git a/general_ledger/admin/file_upload.py b/general_ledger/admin/file_upload.py
index ce7960f..9a70cca 100644
--- a/general_ledger/admin/file_upload.py
+++ b/general_ledger/admin/file_upload.py
@@ -1,7 +1,7 @@
 from django import forms
 from django.contrib import admin
 
-from general_ledger.models.file_upload import FileUpload
+from general_ledger.django.models.file_upload import FileUpload
 from general_ledger.utils import update_items
 
 
@@ -17,6 +17,7 @@ class FileUploadAdmin(admin.ModelAdmin):
     actions = [
         update_items,
     ]
+
     class Meta:
         model = FileUpload
         fields = "__all__"
diff --git a/general_ledger/admin/invoice.py b/general_ledger/admin/invoice.py
index d58fe59..ad34b75 100644
--- a/general_ledger/admin/invoice.py
+++ b/general_ledger/admin/invoice.py
@@ -6,8 +6,8 @@
 from django.utils.html import format_html
 from import_export.admin import ImportExportModelAdmin
 
-from general_ledger.models import Invoice, InvoiceLine
-from general_ledger.models.invoice_transaction import InvoiceTransaction
+from general_ledger.django.models import Invoice, InvoiceLine
+from general_ledger.django.models.invoice_transaction import InvoiceTransaction
 from general_ledger.utils import update_items
 
 
diff --git a/general_ledger/admin/ledger.py b/general_ledger/admin/ledger.py
index b70392f..a3f4d10 100644
--- a/general_ledger/admin/ledger.py
+++ b/general_ledger/admin/ledger.py
@@ -3,7 +3,7 @@
 from django.shortcuts import render, redirect
 from django.urls import path
 
-from general_ledger.models import Ledger
+from general_ledger.django.models import Ledger
 from general_ledger.resources.transaction import TransactionResource
 from general_ledger.utils import update_items
 
diff --git a/general_ledger/admin/payment.py b/general_ledger/admin/payment.py
index 2c64920..d259cad 100644
--- a/general_ledger/admin/payment.py
+++ b/general_ledger/admin/payment.py
@@ -3,7 +3,7 @@
 from django.contrib import admin
 from django.utils.html import format_html
 
-from general_ledger.models import Bank, Payment, Payment, PaymentItem
+from general_ledger.django.models import Bank, Payment, Payment, PaymentItem
 from general_ledger.utils import update_items
 
 
diff --git a/general_ledger/admin/payment_item.py b/general_ledger/admin/payment_item.py
index 2a13b53..8c5b0f7 100644
--- a/general_ledger/admin/payment_item.py
+++ b/general_ledger/admin/payment_item.py
@@ -3,7 +3,7 @@
 from django.contrib import admin
 from django.utils.html import format_html
 
-from general_ledger.models import Bank, Payment, Payment, PaymentItem
+from general_ledger.django.models import Bank, Payment, Payment, PaymentItem
 from general_ledger.utils import update_items
 
 
diff --git a/general_ledger/admin/payment_transaction.py b/general_ledger/admin/payment_transaction.py
index e6e1541..1af6f4e 100644
--- a/general_ledger/admin/payment_transaction.py
+++ b/general_ledger/admin/payment_transaction.py
@@ -5,8 +5,8 @@
 from django.utils.html import format_html
 from import_export.admin import ImportExportModelAdmin
 
-from general_ledger.models import Invoice, InvoiceLine, PaymentTransaction
-from general_ledger.models.invoice_transaction import InvoiceTransaction
+from general_ledger.django.models import Invoice, InvoiceLine, PaymentTransaction
+from general_ledger.django.models.invoice_transaction import InvoiceTransaction
 from general_ledger.utils import update_items
 
 
diff --git a/general_ledger/admin/tax_rate.py b/general_ledger/admin/tax_rate.py
index fd3d702..51961a1 100644
--- a/general_ledger/admin/tax_rate.py
+++ b/general_ledger/admin/tax_rate.py
@@ -1,7 +1,7 @@
 from django.contrib import admin
 from import_export.admin import ImportExportModelAdmin
 
-from general_ledger.models import Book, Ledger, TaxRate
+from general_ledger.django.models import Book, Ledger, TaxRate
 from general_ledger.resources import TaxRateResource
 
 from general_ledger.utils import update_items
diff --git a/general_ledger/admin/tax_type.py b/general_ledger/admin/tax_type.py
index 895f24b..4ccad2d 100644
--- a/general_ledger/admin/tax_type.py
+++ b/general_ledger/admin/tax_type.py
@@ -1,7 +1,7 @@
 from django.contrib import admin
 from import_export.admin import ImportExportModelAdmin
 
-from general_ledger.models import TaxType
+from general_ledger.django.models import TaxType
 from general_ledger.resources import TaxTypeResource
 from general_ledger.utils import update_items
 from general_ledger.utils import PrettyYAML
diff --git a/general_ledger/admin/transaction.py b/general_ledger/admin/transaction.py
index 558b565..524c65d 100644
--- a/general_ledger/admin/transaction.py
+++ b/general_ledger/admin/transaction.py
@@ -4,7 +4,7 @@
 from django.http import HttpResponse
 
 from general_ledger.forms.transaction import TransactionLedgerImportForm
-from general_ledger.models import Transaction, Entry
+from general_ledger.django.models import Transaction, Entry
 from general_ledger.resources.transaction import TransactionResource
 
 from import_export.admin import ImportExportActionModelAdmin, ImportExportModelAdmin
diff --git a/general_ledger/admin/xero_gl_import.py b/general_ledger/admin/xero_gl_import.py
index 1690a78..e582076 100644
--- a/general_ledger/admin/xero_gl_import.py
+++ b/general_ledger/admin/xero_gl_import.py
@@ -1,12 +1,10 @@
 from django.contrib import admin
 
-from general_ledger.models.xero_gl_import import XeroGlImport
+from general_ledger.django.models.xero_gl_import import XeroGlImport
 
-from import_export import resources
 from import_export.admin import ImportExportModelAdmin
-from import_export.fields import Field
 
-from general_ledger.resources.xero_gl_import import XeroGlImportResource, OtherResource
+from general_ledger.resources.xero_gl_import import XeroGlImportResource
 
 
 @admin.register(XeroGlImport)
diff --git a/general_ledger/builders/README.md b/general_ledger/builders/README.md
new file mode 100644
index 0000000..25a2863
--- /dev/null
+++ b/general_ledger/builders/README.md
@@ -0,0 +1,8 @@
+# builders
+
+the idea of the builder pattern is to allow the progressive construction of complex objects. the idea is that you can have a pattern which can be used to produce a variety of representations of the same object.
+
+Here, they are mostly being used (misused?) to wrap the django create method with convenience methods, and to allow creation of objects complete with all their related objects.
+
+The builder object generally implements any atomic methods. using a builder also tries to avoid making customizations to the `save(...)` methods of the models.
+
diff --git a/general_ledger/builders/__init__.py b/general_ledger/builders/__init__.py
index d3159bc..e69de29 100644
--- a/general_ledger/builders/__init__.py
+++ b/general_ledger/builders/__init__.py
@@ -1,2 +0,0 @@
-from .transaction import TransactionBuilder
-from .book import BookBuilder
diff --git a/general_ledger/builders/account_set_summary_builder.py b/general_ledger/builders/account_set_summary_builder.py
new file mode 100644
index 0000000..35ead8c
--- /dev/null
+++ b/general_ledger/builders/account_set_summary_builder.py
@@ -0,0 +1,47 @@
+from typing import List
+
+from general_ledger.builders.account_summary_builder import AccountSummary
+from general_ledger.builders.mixins import StartEndBuilderMixin
+from general_ledger.django.models.ledger import Ledger
+from general_ledger.statements.account_summary_set import AccountSetSummary
+
+
+class AccountSetSummaryBuilder(
+    StartEndBuilderMixin,
+):
+    """Builder for summary sets
+
+    Args:
+    ledger (Ledger): The ledger to which all this belongs
+    summary_set (List[AccountSummary]: this of account summaries
+    """
+
+    def __init__(self, **kwargs):
+        """
+        Initialize the builder
+        """
+        # print(f"AccountSetSummaryBuilder kwargs: {kwargs}")
+        super().__init__(**kwargs)
+        for key, value in kwargs.items():
+            setattr(self, key, value)
+
+    ledger: Ledger = None
+    summary_set: List[AccountSummary] = None
+    caption = None
+    title = None
+    currency = None
+
+    def with_summary_set(self, summary_set):
+        self.summary_set = summary_set
+        return self
+
+    def build(self):
+        super().build()
+        if not self.summary_set:
+            raise ValueError("Summary set is required")
+
+        return AccountSetSummary(
+            start_date=self.start_date,
+            end_date=self.end_date,
+            summary_set=self.summary_set,
+        )
diff --git a/general_ledger/builders/account_summary_builder.py b/general_ledger/builders/account_summary_builder.py
new file mode 100644
index 0000000..21a3322
--- /dev/null
+++ b/general_ledger/builders/account_summary_builder.py
@@ -0,0 +1,105 @@
+from typing import Optional
+
+from general_ledger.builders.mixins import StartEndBuilderMixin
+from general_ledger.managers.transaction_entry import EntryQuerySet
+from general_ledger.django.models.account import Account
+from general_ledger.django.models.ledger import Ledger
+from general_ledger.django.models.transaction_entry import Entry
+from general_ledger.statements.account_summary import AccountSummary
+
+
+# @rich.repr.auto
+class AccountSummaryBuilder(
+    StartEndBuilderMixin,
+):
+    """
+    This is a view over entries, grouped by interval, usually from an account and ledger.
+    However, it can summarize any set of entries which is sometimes useful
+
+    Summaries are produced by interval, and can be filtered by date range.
+    this object is intended to be used to produce balanced off accounts
+    representations for T-accounts and trial balances.
+    """
+
+    def __init__(self, **kwargs):
+        """
+        Initialize the builder
+        """
+        super().__init__(**kwargs)
+        self.ledger: Optional[Ledger] = None
+        self.account: Optional[Account] = None
+        self.entry_set: Optional[EntryQuerySet] = None
+        self.balance_interval = None  # which periods to calculate balances for
+        self.caption = None
+        self.title = None
+        self.currency = None
+        self.group_intervals = None
+        self.final_balance = None
+
+    def with_ledger(self, ledger):
+        self.ledger = ledger
+        return self
+
+    def with_account(self, account):
+        self.account = account
+        return self
+
+    def with_entry_set(self, entry_set: EntryQuerySet):
+        self.entry_set = entry_set
+        return self
+
+    def with_balance_interval(self, balance_interval):
+        self.balance_interval = balance_interval
+        return self
+
+    def with_details(self, title, caption, currency):
+        self.title = title
+        self.caption = caption
+        self.currency = currency
+        return self
+
+    def with_by_group_intervals(self, group_intervals):
+        self.group_intervals = group_intervals
+        return self
+
+    def with_final_balance(self, final_balance=True):
+        self.final_balance = final_balance
+        return self
+
+    def build(self):
+        super().build()
+        if self.entry_set:
+            entries = self.entry_set
+        elif self.ledger and self.account:
+            entries = Entry.objects.filter(
+                transaction__ledger=self.ledger,
+                account=self.account,
+            )
+        else:
+            raise ValueError("Either (ledger and account) or entry_set are required")
+
+        title = (
+            self.title
+            if self.title
+            else (self.account.name if self.account else "placeholder")
+        )
+        caption = self.caption if self.caption else None
+        currency = self.currency or (
+            self.account.currency
+            if self.account
+            else (entries.first().account.currency if entries.first() else "GBP")
+        )
+        group_intervals = (
+            self.group_intervals if self.group_intervals is not None else ["year"]
+        )
+        return AccountSummary(
+            entries=entries,
+            balance_interval=self.balance_interval,
+            start_date=self.start_date,
+            end_date=self.end_date,
+            title=title,
+            caption=caption,
+            currency=currency,
+            group_intervals=group_intervals,
+            final_balance=self.final_balance,
+        )
diff --git a/general_ledger/builders/balance_sheet.py b/general_ledger/builders/balance_sheet.py
index 0f04e72..d3056e0 100644
--- a/general_ledger/builders/balance_sheet.py
+++ b/general_ledger/builders/balance_sheet.py
@@ -1,9 +1,7 @@
 from datetime import date
 
-from general_ledger.utils.balance_sheet import BalanceSheet
 
-
-class BalanceSheetBuilder():
+class BalanceSheetBuilder:
     def __init__(
         self,
         *,
@@ -21,4 +19,4 @@ def set_date(self, date):
         return self
 
     def build(self):
-        return BalanceSheet(self.ledger)
\ No newline at end of file
+        return None
diff --git a/general_ledger/builders/book.py b/general_ledger/builders/book.py
index 727eda8..0e65c0e 100644
--- a/general_ledger/builders/book.py
+++ b/general_ledger/builders/book.py
@@ -2,7 +2,8 @@
 from abc import ABC, abstractmethod
 from typing import List
 from django.contrib.auth import get_user_model
-from general_ledger.models import Transaction, Book
+from general_ledger.django.models.transaction import Transaction
+from general_ledger.django.models.book import Book
 
 
 class BookBuilderAbstract(ABC):
diff --git a/general_ledger/builders/invoice_builder.py b/general_ledger/builders/invoice_builder.py
index d17755d..5d70203 100644
--- a/general_ledger/builders/invoice_builder.py
+++ b/general_ledger/builders/invoice_builder.py
@@ -2,13 +2,13 @@
 
 from loguru import logger
 
-from general_ledger.models import (
+from general_ledger.django.models import (
     Invoice,
     DocumentNumberSequence as DocNumSeq,
     Account,
     TaxRate,
 )
-from general_ledger.models import InvoiceLine
+from general_ledger.django.models import InvoiceLine
 
 
 class InvoiceBuilder:
diff --git a/general_ledger/builders/mixins.py b/general_ledger/builders/mixins.py
new file mode 100644
index 0000000..fae1efa
--- /dev/null
+++ b/general_ledger/builders/mixins.py
@@ -0,0 +1,47 @@
+from datetime import date
+from datetime import datetime
+
+from loguru import logger
+
+from general_ledger.statements.mixins import StartEndMixin
+
+
+class StartEndBuilderMixin(StartEndMixin):
+    """
+    Mixin class for building start and end dates.
+    start and end dates are required for most reports
+    """
+
+    def with_start_date(self, start_date):
+        if isinstance(start_date, date):
+            self.start_date = start_date
+        elif isinstance(start_date, str):
+            self.start_date = datetime.strptime(start_date, "%Y-%m-%d").date()
+        else:
+            logger.warning("Invalid start date: %s", start_date)
+        return self
+
+    def with_end_date(self, dt):
+        if isinstance(dt, date):
+            self.end_date = dt
+        elif isinstance(dt, datetime):
+            self.end_date = dt.date()
+        elif isinstance(dt, str):
+            self.end_date = datetime.strptime(dt, "%Y-%m-%d").date()
+
+        return self
+
+    def with_date_range(self, start_date, end_date):
+        self.with_start_date(start_date)
+        self.with_end_date(end_date)
+        return self
+
+    def build(self):
+        if self.strict_dates and not self.start_date:
+            raise ValueError("start date is required")
+        if not self.strict_dates and not self.start_date:
+            self.start_date = date(1970, 1, 1)
+        if self.strict_dates and not self.end_date:
+            raise ValueError("end date is required (builder)")
+        if not self.strict_dates and not self.end_date:
+            self.end_date = date.today()
diff --git a/general_ledger/builders/payment.py b/general_ledger/builders/payment.py
index 43e928f..05ef750 100644
--- a/general_ledger/builders/payment.py
+++ b/general_ledger/builders/payment.py
@@ -7,7 +7,7 @@
 from rich import print, inspect
 
 from general_ledger.builders.invoice_builder import InvoiceBuilder
-from general_ledger.models import (
+from general_ledger.django.models import (
     Ledger,
     Payment,
     Invoice,
diff --git a/general_ledger/builders/transaction.py b/general_ledger/builders/transaction.py
index 96f4c57..45cb786 100644
--- a/general_ledger/builders/transaction.py
+++ b/general_ledger/builders/transaction.py
@@ -1,13 +1,17 @@
 from abc import ABC, abstractmethod
+from datetime import date, datetime
 from decimal import Decimal, InvalidOperation
-from typing import List
+from typing import List, Optional
 
+import rich.repr
 from django.db import transaction
-from django.utils import timezone
+from loguru import logger
 
-from general_ledger.models import Account, Transaction, Ledger, Entry, Direction
-
-import logging
+from general_ledger.django.models.account import Account
+from general_ledger.django.models.direction import Direction
+from general_ledger.django.models.ledger import Ledger
+from general_ledger.django.models.transaction import Transaction
+from general_ledger.django.models.transaction_entry import Entry
 
 
 class TransactionBuilderAbstract(ABC):
@@ -25,18 +29,23 @@ def build(self) -> Transaction:
         pass
 
 
+@rich.repr.auto
 class TransactionBuilder(TransactionBuilderAbstract):
 
-    logger = logging.getLogger(__name__)
-
     def __init__(
         self,
         ledger: Ledger = None,
         description: str = "",
+        trans_date: Optional[date] = None,
     ):
+        self.trans_date = trans_date
+        self.ledger = ledger
+        self.description = description
+        # @TODO this is dumb. make the tx and entries during build
         self.tx = Transaction(
             ledger=ledger,
             description=description,
+            trans_date=trans_date,
         )
         self.entries: List[Entry] = []
 
@@ -44,6 +53,20 @@ def reset(self):
         self.tx = Transaction()
         self.entries = []
 
+    def add_debit(
+        self,
+        account: Account,
+        amount: Decimal | int | str,
+    ):
+        return self.add_entry(account, amount, Direction.DEBIT)
+
+    def add_credit(
+        self,
+        account: Account,
+        amount: Decimal | int | str,
+    ):
+        return self.add_entry(account, amount, Direction.CREDIT)
+
     def add_entry(
         self,
         account: Account,
@@ -63,6 +86,14 @@ def add_entry(
                     "Invalid 'amount' value. It must be convertible to a Decimal. {str(e)}"
                 )
 
+        if amount < 0:
+            logger.warning(
+                "The 'amount' of this entry is negative. account:{} amount:{} type:{}",
+                account,
+                amount,
+                tx_type,
+            )
+
         entry = Entry(
             account=account,
             amount=amount,
@@ -80,7 +111,10 @@ def set_ledger(self, ledger: Account):
         self.tx.ledger = ledger
         return self
 
-    def set_trans_date(self, trans_date: timezone):
+    def set_trans_date(self, trans_date: date | datetime | str):
+        if isinstance(trans_date, str):
+            trans_date = datetime.strptime(trans_date, "%Y-%m-%d").date()
+
         self.tx.trans_date = trans_date
         return self
 
@@ -94,7 +128,7 @@ def build(self) -> Transaction:
                 accts.add(entry.account.pk)
 
             for entry in self.entries:
-                self.logger.debug(entry.tx_type)
+                logger.debug(entry.tx_type)
                 if entry.tx_type == Direction.CREDIT:
                     bals[entry.account.pk]["CREDITS"] += entry.amount
                 elif entry.tx_type == Direction.DEBIT:
@@ -104,6 +138,9 @@ def build(self) -> Transaction:
 
             # self.logger.info(bals)
             if self.tx is not None:
+                # self.tx.trans_date = self.trans_date
+                # self.tx.description = self.tx.description
+                # self.tx.ledger = self.tx.ledger
                 self.tx.save()
             else:
                 raise Exception("Transaction not saved")
diff --git a/general_ledger/config.yml b/general_ledger/config.yml
new file mode 100644
index 0000000..a4cda68
--- /dev/null
+++ b/general_ledger/config.yml
@@ -0,0 +1,29 @@
+---
+
+renderer:
+  rich:
+    trial_balance:
+      date_format: "%-m.%-d"
+      decimal_format: "8,.0f"
+      highlight_debtors: false
+      highlight_creditors: false
+      colors:
+        debit: "green"
+        credit: "red"
+        header: "bold white"
+    t_account:
+      date_format: "%-m.%-d"
+      decimal_format: "8.2f"
+      highlight_debtors: false
+      highlight_creditors: false
+      colors:
+        debit: "green"
+        credit: "red"
+        header: "bold white"
+    three_column:
+      date_format: "%y.%-m.%-d"
+      decimal_format: "8.2f"
+      colors:
+        header: "bold yellow"
+        debit_column: "green"
+        credit_column: "red"
diff --git a/general_ledger/django/__init__.py b/general_ledger/django/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/general_ledger/filters/__init__.py b/general_ledger/django/filters/__init__.py
similarity index 63%
rename from general_ledger/filters/__init__.py
rename to general_ledger/django/filters/__init__.py
index 5d39e59..7bc2cc5 100644
--- a/general_ledger/filters/__init__.py
+++ b/general_ledger/django/filters/__init__.py
@@ -3,3 +3,5 @@
 from .account import AccountFilter
 from .invoice import InvoiceFilter
 from .bill import BillFilter
+from .bank_account_filter import BankAccountFilter
+from .bank_transaction import BankStatementFilter
diff --git a/general_ledger/filters/account.py b/general_ledger/django/filters/account.py
similarity index 84%
rename from general_ledger/filters/account.py
rename to general_ledger/django/filters/account.py
index 5cd2bf0..905c2b0 100644
--- a/general_ledger/filters/account.py
+++ b/general_ledger/django/filters/account.py
@@ -1,6 +1,6 @@
 import django_filters
 
-from general_ledger.models import Contact, Account
+from general_ledger.django.models import Contact, Account
 
 
 class AccountFilter(django_filters.FilterSet):
diff --git a/general_ledger/django/filters/bank_account_filter.py b/general_ledger/django/filters/bank_account_filter.py
new file mode 100644
index 0000000..848cb5d
--- /dev/null
+++ b/general_ledger/django/filters/bank_account_filter.py
@@ -0,0 +1,19 @@
+import django_filters
+import timezone_field
+from django_filters import rest_framework as filters
+
+from general_ledger.django.models import Bank
+
+
+class BankAccountFilter(filters.FilterSet):
+    class Meta:
+        model = Bank
+        fields = ["name", "account_number", "sort_code"]
+        filter_overrides = {
+            timezone_field.TimeZoneField: {
+                "filter_class": django_filters.CharFilter,
+                "extra": lambda f: {
+                    "lookup_expr": "icontains",
+                },
+            },
+        }
diff --git a/general_ledger/filters/bank_transaction.py b/general_ledger/django/filters/bank_transaction.py
similarity index 77%
rename from general_ledger/filters/bank_transaction.py
rename to general_ledger/django/filters/bank_transaction.py
index 02866c7..308589f 100644
--- a/general_ledger/filters/bank_transaction.py
+++ b/general_ledger/django/filters/bank_transaction.py
@@ -1,11 +1,8 @@
-from rest_framework import generics
+import uuid
+
 from django_filters import rest_framework as filters
-from django.db.models import Sum
-from django.db.models.functions import TruncDate
-from rest_framework import serializers
 
-from general_ledger.models import BankStatementLine
-import uuid
+from general_ledger.django.models import BankStatementLine
 
 
 class UUIDFilter(filters.UUIDFilter):
diff --git a/general_ledger/filters/bill.py b/general_ledger/django/filters/bill.py
similarity index 69%
rename from general_ledger/filters/bill.py
rename to general_ledger/django/filters/bill.py
index 6a8c489..46a4c94 100644
--- a/general_ledger/filters/bill.py
+++ b/general_ledger/django/filters/bill.py
@@ -1,7 +1,7 @@
 import django_filters
 
-from general_ledger.models import Contact
-from general_ledger.models.invoice_purchaseinvoice import PurchaseInvoice
+from general_ledger.django.models import Contact
+from general_ledger.django.models.invoice_purchaseinvoice import PurchaseInvoice
 
 
 class BillFilter(django_filters.FilterSet):
diff --git a/general_ledger/filters/contact.py b/general_ledger/django/filters/contact.py
similarity index 95%
rename from general_ledger/filters/contact.py
rename to general_ledger/django/filters/contact.py
index d53e569..4acebb3 100644
--- a/general_ledger/filters/contact.py
+++ b/general_ledger/django/filters/contact.py
@@ -1,6 +1,6 @@
 import django_filters
 
-from general_ledger.models import Contact
+from general_ledger.django.models import Contact
 
 
 class ContactFilter(
diff --git a/general_ledger/filters/invoice.py b/general_ledger/django/filters/invoice.py
similarity index 85%
rename from general_ledger/filters/invoice.py
rename to general_ledger/django/filters/invoice.py
index 5ba738e..dfc451f 100644
--- a/general_ledger/filters/invoice.py
+++ b/general_ledger/django/filters/invoice.py
@@ -1,6 +1,6 @@
 import django_filters
 
-from general_ledger.models import Invoice
+from general_ledger.django.models import Invoice
 
 
 class InvoiceFilter(django_filters.FilterSet):
diff --git a/general_ledger/filters/transaction.py b/general_ledger/django/filters/transaction.py
similarity index 91%
rename from general_ledger/filters/transaction.py
rename to general_ledger/django/filters/transaction.py
index d3ed903..2d087a8 100644
--- a/general_ledger/filters/transaction.py
+++ b/general_ledger/django/filters/transaction.py
@@ -1,7 +1,7 @@
 import django_filters
 from django import forms
 
-from general_ledger.models import Transaction
+from general_ledger.django.models import Transaction
 
 
 class TransactionFilter(django_filters.FilterSet):
diff --git a/general_ledger/models/__init__.py b/general_ledger/django/models/__init__.py
similarity index 100%
rename from general_ledger/models/__init__.py
rename to general_ledger/django/models/__init__.py
index ce26cc0..3023400 100644
--- a/general_ledger/models/__init__.py
+++ b/general_ledger/django/models/__init__.py
@@ -1,28 +1,28 @@
 # @formatter:off
-from .direction import Direction
-from .tax_type import TaxType
-from .tax_rate import TaxRate
-from .coa import ChartOfAccounts
+from .account import Account
 from .account_type import AccountType
+from .bank_account import Bank
+from .bank_balance import BankBalance
+from .bank_statement_line import BankStatementLine
 from .book import Book
-from .ledger import Ledger
-from .account import Account
-from .transaction import Transaction
-from .transaction_entry import Entry
+from .coa import ChartOfAccounts
+from .contact import Contact
+from .direction import Direction
+from .document_sequence import DocumentNumberSequence
+from .file_upload import FileUpload
 from .invoice import Invoice
 from .invoice_line import InvoiceLine
-from .xero_gl_import import XeroGlImport
-from .contact import Contact
 from .invoice_purchaseinvoice import PurchaseInvoice
 from .invoice_purchaseinvoice_line import PurchaseInvoiceLine
-from .bank_account import Bank
-from .permissions import UserBookAccess
-from .bank_statement_line import BankStatementLine
-from .file_upload import FileUpload
-from .bank_balance import BankBalance
-from .document_sequence import DocumentNumberSequence
+from .ledger import Ledger
 from .payment import Payment
 from .payment_item import PaymentItem
 from .payment_transaction import PaymentTransaction
+from .permissions import UserBookAccess
+from .tax_rate import TaxRate
+from .tax_type import TaxType
+from .transaction import Transaction
+from .transaction_entry import Entry
+from .xero_gl_import import XeroGlImport
 
 # @formatter:on
diff --git a/general_ledger/models/account.py b/general_ledger/django/models/account.py
similarity index 72%
rename from general_ledger/models/account.py
rename to general_ledger/django/models/account.py
index a03a41d..897bfa5 100644
--- a/general_ledger/models/account.py
+++ b/general_ledger/django/models/account.py
@@ -1,20 +1,24 @@
 import logging
 
+import rich.repr
 from django.core.exceptions import ObjectDoesNotExist
 from django.db import models
 from django.db.models import F, Window, Sum
 from forex_python.converter import CurrencyCodes
-from loguru import logger
+from rich.console import Console, ConsoleOptions, RenderResult
+from rich.measure import Measurement
+from rich.panel import Panel
 
-from general_ledger.managers.account import AccountManager, AccountQuerySet
-from general_ledger.models.direction import Direction
-from general_ledger.models.mixins import (
+from general_ledger.django.models.direction import Direction
+from general_ledger.django.models.mixins import (
     NameDescriptionMixin,
     CreatedUpdatedMixin,
     UuidMixin,
     SlugMixin,
     LinksMixin,
 )
+from general_ledger.managers.account import AccountManager, AccountQuerySet
+from general_ledger.render.utility_rich import fmt
 
 
 class Account(
@@ -83,7 +87,6 @@ def currency_symbol(self):
         currency_codes = CurrencyCodes()
         return currency_codes.get_symbol(self.currency)
 
-
     tax_rate = models.ForeignKey(
         "TaxRate",
         on_delete=models.CASCADE,
@@ -101,6 +104,12 @@ def currency_symbol(self):
         # limit_choices_to=limit1,
     )
 
+    @property
+    def direction(self):
+        if isinstance(self.type.direction, str):
+            return Direction(self.type.direction)
+        return self.type.direction
+
     # @TODO this makes no sense if the coa that the account
     # belongs to is attached to other ledgers.
     balance = models.DecimalField(
@@ -112,24 +121,8 @@ def currency_symbol(self):
     def save(self, *args, **kwargs):
         super().save(*args, **kwargs)
 
-    def __str__(self):
-        # print(f"self.account_type: xxx {self.account_type}")
-        out = ""
-        quote = "'"
-        obrack = "("
-        cbrack = ")"
-        try:
-            name = getattr(self.type, "name", "None")
-        except ObjectDoesNotExist:
-            name = "None"
-        out += f"{quote+self.name+quote: <20} {obrack+name+cbrack: <25}"
-
-        try:
-            out += f" {self.slug: <20}"
-        except AttributeError:
-            pass
-
-        return out
+    # def __rich_console__(self, console, options):
+    #     return "test"
 
     # entries = self.entry_set.select_related('transaction').annotate(
     #     running_balance=Window(
@@ -140,7 +133,6 @@ def __str__(self):
     #     )
     # )
 
-
     def calculate_running_balance(self):
         running_balance = 0
         running_balances = {}
@@ -176,8 +168,52 @@ def annotate_running_balance(self):
         )
         return entries
 
-    # def get_balance(self):
-    #     amount = Entry.objects.filter(account=self).aggregate(models.Sum("amount"))[
-    #         "amount__sum"
-    #     ]
-    #     print(amount)
+    def __rich_console__(
+        self, console: Console, options: ConsoleOptions
+    ) -> RenderResult:
+        panel = Panel.fit(f"Hello, [red]{fmt(self.id)} \n duxk od", title=self.name)
+        yield panel
+
+    def __rich_measure__(
+        self, console: Console, options: ConsoleOptions
+    ) -> Measurement:
+        # minW = min([len(str(self.id)), len(str(self.name)), len(str(self.code))])
+        # maxW = max([len(str(self.name)), len(str(self.code))]) + 10
+        # rprint(f"minW: {minW}, maxW: {maxW}")
+        minW = 20
+        maxW = 35
+        return Measurement(
+            minW,
+            maxW,
+        )
+
+    # def __rich_repr__(self) -> rich.repr.Result:
+    #     yield self.name
+    #     yield "code", self.code, None
+    #     yield "type", self.type
+    #     yield "balance", self.balance
+    #     yield "currency", self.currency
+    #     yield "tax_rate", self.tax_rate
+    #     yield "is_system", self.is_system, False
+    #     yield "is_placeholder", self.is_placeholder, False
+    #     yield "is_hidden", self.is_hidden, False
+    #     yield "code", self.code, None
+
+    def __str__(self):
+        # print(f"self.account_type: xxx {self.account_type}")
+        out = ""
+        quote = "'"
+        obrack = "("
+        cbrack = ")"
+        try:
+            type_name = getattr(self.type, "name", "None")
+        except ObjectDoesNotExist:
+            type_name = "None"
+        out += f"{quote+self.name+quote: <12} {obrack+type_name+cbrack: <12}"
+
+        try:
+            out += f" {self.slug: <10}"
+        except AttributeError:
+            pass
+
+        return out
diff --git a/general_ledger/models/account_type.py b/general_ledger/django/models/account_type.py
similarity index 84%
rename from general_ledger/models/account_type.py
rename to general_ledger/django/models/account_type.py
index 437559c..3c32078 100644
--- a/general_ledger/models/account_type.py
+++ b/general_ledger/django/models/account_type.py
@@ -2,10 +2,16 @@
 
 from django.db import models
 from django.utils.translation import gettext_lazy as _
+from rich.console import Console
+from rich.console import ConsoleOptions, RenderResult
 
-from general_ledger.models.mixins import NameDescriptionMixin, UuidMixin, SlugMixin
-from .direction import Direction
-from ..managers.account_type import AccountTypeManager, AccountTypeQuerySet
+from general_ledger.django.models.direction import Direction
+from general_ledger.django.models.mixins import (
+    NameDescriptionMixin,
+    UuidMixin,
+    SlugMixin,
+)
+from general_ledger.managers.account_type import AccountTypeManager, AccountTypeQuerySet
 
 
 class AccountType(
@@ -17,7 +23,6 @@ class AccountType(
     logger = logging.getLogger(__name__)
     objects = AccountTypeManager.from_queryset(queryset_class=AccountTypeQuerySet)()
 
-
     class Meta:
         verbose_name = "Account Type"
         verbose_name_plural = "Account Types"
@@ -70,6 +75,7 @@ class Liquidity(models.IntegerChoices):
         """
         represents the liquidity of the account type when used on a balance sheet. Generally only useful for asset and liability
         """
+
         CASH = 100, _("Cash or Cash Equivalent")
         BANK = 90, _("Bank")
         ACCOUNTS_RECEIVABLE = 80, _("Accounts Receivable")
@@ -94,3 +100,8 @@ class Liquidity(models.IntegerChoices):
 
     def __str__(self):
         return self.name
+
+    def __rich_console__(
+        self, console: Console, options: ConsoleOptions
+    ) -> RenderResult:
+        yield self.name
diff --git a/general_ledger/models/bank_account.py b/general_ledger/django/models/bank_account.py
similarity index 93%
rename from general_ledger/models/bank_account.py
rename to general_ledger/django/models/bank_account.py
index 15d2810..4242a0d 100644
--- a/general_ledger/models/bank_account.py
+++ b/general_ledger/django/models/bank_account.py
@@ -7,11 +7,11 @@
 from timezone_field import TimeZoneField
 
 from general_ledger.managers.bank import BankManager
-from general_ledger.models.mixins import (
+from general_ledger.django.models.mixins import (
     CreatedUpdatedMixin,
     SlugMixin,
 )
-from general_ledger.models.mixins import LinksMixin
+from general_ledger.django.models.mixins import LinksMixin
 
 
 class Bank(
@@ -155,9 +155,10 @@ def get_unreconciled_count(self):
 
     def save(self, *args, **kwargs):
         logger.trace(f"BankAccount: [saving] {self._state}")
-        #if self._state.adding:
+        # if self._state.adding:
         if len(self.sort_code) == 6:
-            self.sort_code = f"{self.sort_code[:2]}-{self.sort_code[2:4]}-{self.sort_code[4:]}"
+            self.sort_code = (
+                f"{self.sort_code[:2]}-{self.sort_code[2:4]}-{self.sort_code[4:]}"
+            )
 
         super().save(*args, **kwargs)
-
diff --git a/general_ledger/models/bank_balance.py b/general_ledger/django/models/bank_balance.py
similarity index 97%
rename from general_ledger/models/bank_balance.py
rename to general_ledger/django/models/bank_balance.py
index a27a7e1..758df88 100644
--- a/general_ledger/models/bank_balance.py
+++ b/general_ledger/django/models/bank_balance.py
@@ -3,7 +3,7 @@
 from django.db import models
 
 from general_ledger.managers.bank_balance import BankBalanceManager
-from general_ledger.models.mixins import (
+from general_ledger.django.models.mixins import (
     UuidMixin,
     CreatedUpdatedMixin,
 )
diff --git a/general_ledger/models/bank_balance_type.py b/general_ledger/django/models/bank_balance_type.py
similarity index 100%
rename from general_ledger/models/bank_balance_type.py
rename to general_ledger/django/models/bank_balance_type.py
diff --git a/general_ledger/models/bank_statement_line.py b/general_ledger/django/models/bank_statement_line.py
similarity index 93%
rename from general_ledger/models/bank_statement_line.py
rename to general_ledger/django/models/bank_statement_line.py
index 9e04740..207237f 100644
--- a/general_ledger/models/bank_statement_line.py
+++ b/general_ledger/django/models/bank_statement_line.py
@@ -14,12 +14,12 @@
     BankStatementLineManager,
     BankStatementLineManagerQuerySet,
 )
-from general_ledger.models.mixins import LinksMixin
-from general_ledger.models.mixins import (
+from general_ledger.django.models.mixins import LinksMixin
+from general_ledger.django.models.mixins import (
     UuidMixin,
     CreatedUpdatedMixin,
 )
-from general_ledger.models.payment import Payment
+from general_ledger.django.models.payment import Payment
 
 from django.db.models import Q
 
@@ -205,7 +205,12 @@ def save(self, *args, **kwargs):
                 self.date = self.datetime.date()
 
             elif self.date and not self.datetime:
-                self.datetime = datetime.datetime(self.date.year, self.date.month, self.date.day, tzinfo=self.bank.tz,)
+                self.datetime = datetime.datetime(
+                    self.date.year,
+                    self.date.month,
+                    self.date.day,
+                    tzinfo=self.bank.tz,
+                )
 
             if not self.hash:
                 self.hash = self.get_hash()
@@ -221,7 +226,7 @@ def save(self, *args, **kwargs):
         try:
             self.full_clean()
         except ValidationError as e:
-            # inspect(self)
+            logger.error(f"BankTransaction: [validation] {e} '{self}'")
             raise e
 
         super().save(*args, **kwargs)
diff --git a/general_ledger/models/bank_statement_line_type.py b/general_ledger/django/models/bank_statement_line_type.py
similarity index 100%
rename from general_ledger/models/bank_statement_line_type.py
rename to general_ledger/django/models/bank_statement_line_type.py
diff --git a/general_ledger/models/book.py b/general_ledger/django/models/book.py
similarity index 96%
rename from general_ledger/models/book.py
rename to general_ledger/django/models/book.py
index 5544c16..134d691 100644
--- a/general_ledger/models/book.py
+++ b/general_ledger/django/models/book.py
@@ -6,12 +6,12 @@
 
 from general_ledger.helpers.book import BookHelper
 from general_ledger.managers.book import BookManager, BookQuerySet
-from general_ledger.models.mixins import (
+from general_ledger.django.models.mixins import (
     BusinessAccountsMixin,
     DocumentSequencePrefixMixin,
 )
-from general_ledger.models.permissions import UserBookAccess
-from general_ledger.models.mixins import (
+from general_ledger.django.models.permissions import UserBookAccess
+from general_ledger.django.models.mixins import (
     CreatedUpdatedMixin,
     UuidMixin,
     SlugMixin,
diff --git a/general_ledger/models/coa.py b/general_ledger/django/models/coa.py
similarity index 56%
rename from general_ledger/models/coa.py
rename to general_ledger/django/models/coa.py
index c8dbe90..c47a11f 100644
--- a/general_ledger/models/coa.py
+++ b/general_ledger/django/models/coa.py
@@ -1,21 +1,14 @@
 import logging
 
 from django.db import models
+from django.db.models import Q
 
-from general_ledger.models.mixins import NameDescriptionMixin, UuidMixin, SlugMixin
-
-
-class ChartOfAccountsManager(models.Manager):
-    def get_queryset(self):
-        qs = super().get_queryset()
-        return qs.select_related(
-            "book",
-        )
-
-    def for_book(self, book):
-        return self.get_queryset().filter(
-            book=book,
-        )
+from general_ledger.managers.chart_of_accounts import ChartOfAccountsManager
+from general_ledger.django.models.mixins import (
+    NameDescriptionMixin,
+    UuidMixin,
+    SlugMixin,
+)
 
 
 class ChartOfAccounts(
@@ -55,7 +48,26 @@ def get_sales_account(self):
             name="Sales",
         )
 
+    # @TODO this is wrong - returning accoutn instead of rate
     def get_sales_tax_rate(self):
         return self.account_set.get(
             name="Sales",
         )
+
+    def getac(self, query):
+        return self.account_set.get(
+            Q(name__iexact=query) | Q(slug__iexact=query),
+        )
+
+    def get_or_create(self, name, type_slug=None, tax_rate_slug=None):
+        defaults = {}
+        if tax_rate_slug:
+            defaults["tax_rate"] = self.book.taxrate_set.get(slug=tax_rate_slug)
+        if type_slug:
+            defaults["type"] = self.book.accounttype_set.get(slug=type_slug)
+
+        acc, _ = self.account_set.update_or_create(
+            name=name,
+            defaults=defaults,
+        )
+        return acc
diff --git a/general_ledger/models/contact.py b/general_ledger/django/models/contact.py
similarity index 95%
rename from general_ledger/models/contact.py
rename to general_ledger/django/models/contact.py
index 3f22e29..c7101fb 100644
--- a/general_ledger/models/contact.py
+++ b/general_ledger/django/models/contact.py
@@ -3,9 +3,9 @@
 from django.db import models
 
 from general_ledger.managers.contact import ContactManager, ContactQuerySet
-from general_ledger.models.mixins import LinksMixin
-from general_ledger.models.mixins import UuidMixin, CreatedUpdatedMixin
-from general_ledger.models.tax_inclusive import TaxInclusive
+from general_ledger.django.models.mixins import LinksMixin
+from general_ledger.django.models.mixins import UuidMixin, CreatedUpdatedMixin
+from general_ledger.django.models.tax_inclusive import TaxInclusive
 
 
 class Contact(
diff --git a/general_ledger/models/direction.py b/general_ledger/django/models/direction.py
similarity index 100%
rename from general_ledger/models/direction.py
rename to general_ledger/django/models/direction.py
diff --git a/general_ledger/models/document_sequence.py b/general_ledger/django/models/document_sequence.py
similarity index 100%
rename from general_ledger/models/document_sequence.py
rename to general_ledger/django/models/document_sequence.py
diff --git a/general_ledger/models/document_status.py b/general_ledger/django/models/document_status.py
similarity index 100%
rename from general_ledger/models/document_status.py
rename to general_ledger/django/models/document_status.py
diff --git a/general_ledger/models/exchange_rate.py b/general_ledger/django/models/exchange_rate.py
similarity index 100%
rename from general_ledger/models/exchange_rate.py
rename to general_ledger/django/models/exchange_rate.py
diff --git a/general_ledger/models/file_upload.py b/general_ledger/django/models/file_upload.py
similarity index 100%
rename from general_ledger/models/file_upload.py
rename to general_ledger/django/models/file_upload.py
diff --git a/general_ledger/models/invoice.py b/general_ledger/django/models/invoice.py
similarity index 97%
rename from general_ledger/models/invoice.py
rename to general_ledger/django/models/invoice.py
index b8b4e23..e745cf8 100644
--- a/general_ledger/models/invoice.py
+++ b/general_ledger/django/models/invoice.py
@@ -2,7 +2,6 @@
 from datetime import date
 from decimal import Decimal, ROUND_HALF_EVEN
 
-from django.core.exceptions import ValidationError
 from django.db import models
 from django.db.models import F
 from django.utils.translation import gettext_lazy as _
@@ -10,10 +9,9 @@
 from simple_history.models import HistoricalRecords
 
 from general_ledger.managers.invoice import InvoiceManager, InvoiceQuerySet
-from general_ledger.models import Book
-from general_ledger.models.invoice_base import InvoiceBaseMixin
-from general_ledger.models.tax_inclusive import TaxInclusive
-from general_ledger.models.validators import validate_is_customer
+from general_ledger.django.models import Book
+from general_ledger.django.models.invoice_base import InvoiceBaseMixin
+from general_ledger.django.models.tax_inclusive import TaxInclusive
 
 
 class Invoice(
@@ -242,7 +240,7 @@ def total_inclusive(self):
         """
         return Decimal(
             sum(line.line_total_inclusive() for line in self.invoice_lines.all())
-        )
+        ).quantize(Decimal("1.0000"))
 
     def total_by_tax_type(self):
         """
@@ -421,4 +419,3 @@ def do_posted(self):
             self.do_next()
         if self.is_awaiting_approval() and self.can_post():
             self.do_next()
-
diff --git a/general_ledger/models/invoice_base.py b/general_ledger/django/models/invoice_base.py
similarity index 94%
rename from general_ledger/models/invoice_base.py
rename to general_ledger/django/models/invoice_base.py
index 38c881d..7851207 100644
--- a/general_ledger/models/invoice_base.py
+++ b/general_ledger/django/models/invoice_base.py
@@ -7,18 +7,18 @@
 from loguru import logger
 from rich import inspect
 
-from general_ledger.models.mixins import (
+from general_ledger.django.models.mixins import (
     BusinessAccountsMixin,
     LinksMixin,
     ValidatableModelMixin,
     EditableMixin,
 )
-from general_ledger.models.mixins import (
+from general_ledger.django.models.mixins import (
     UuidMixin,
     CreatedUpdatedMixin,
     SlugMixin,
 )
-from general_ledger.models.tax_inclusive import TaxInclusive
+from general_ledger.django.models.tax_inclusive import TaxInclusive
 
 
 # this is a bunch of app specific mixins
@@ -78,7 +78,6 @@ def name(self):
     def clean(self):
 
         super().clean()
-        # inspect(self)
 
         if not self.contact.is_customer:
             raise ValidationError(
diff --git a/general_ledger/models/invoice_line.py b/general_ledger/django/models/invoice_line.py
similarity index 97%
rename from general_ledger/models/invoice_line.py
rename to general_ledger/django/models/invoice_line.py
index 58d84b9..aac12a1 100644
--- a/general_ledger/models/invoice_line.py
+++ b/general_ledger/django/models/invoice_line.py
@@ -7,8 +7,8 @@
 from rich import inspect
 
 from general_ledger.managers.invoice_line import InvoiceLineManager
-from general_ledger.models.tax_inclusive import TaxInclusive
-from general_ledger.models.mixins import (
+from general_ledger.django.models.tax_inclusive import TaxInclusive
+from general_ledger.django.models.mixins import (
     NameDescriptionMixin,
     UuidMixin,
 )
diff --git a/general_ledger/models/invoice_line_base.py b/general_ledger/django/models/invoice_line_base.py
similarity index 97%
rename from general_ledger/models/invoice_line_base.py
rename to general_ledger/django/models/invoice_line_base.py
index afbd233..c7a3d09 100644
--- a/general_ledger/models/invoice_line_base.py
+++ b/general_ledger/django/models/invoice_line_base.py
@@ -7,8 +7,8 @@
 from rich import inspect
 
 from general_ledger.managers.invoice_line import InvoiceLineManager
-from general_ledger.models.tax_inclusive import TaxInclusive
-from general_ledger.models.mixins import (
+from general_ledger.django.models.tax_inclusive import TaxInclusive
+from general_ledger.django.models.mixins import (
     NameDescriptionMixin,
     UuidMixin,
 )
diff --git a/general_ledger/models/invoice_purchaseinvoice.py b/general_ledger/django/models/invoice_purchaseinvoice.py
similarity index 87%
rename from general_ledger/models/invoice_purchaseinvoice.py
rename to general_ledger/django/models/invoice_purchaseinvoice.py
index cf9df70..dde62ff 100644
--- a/general_ledger/models/invoice_purchaseinvoice.py
+++ b/general_ledger/django/models/invoice_purchaseinvoice.py
@@ -2,10 +2,10 @@
 
 from django.db import models
 
-from general_ledger.models.document_status import DocumentStatus
-from general_ledger.models.invoice_base import InvoiceBaseMixin
+from general_ledger.django.models.document_status import DocumentStatus
+from general_ledger.django.models.invoice_base import InvoiceBaseMixin
 
-from xstate_machine import FSMField, transition
+from xstate_machine import FSMField
 
 
 class BillManager(models.Manager):
diff --git a/general_ledger/models/invoice_purchaseinvoice_line.py b/general_ledger/django/models/invoice_purchaseinvoice_line.py
similarity index 87%
rename from general_ledger/models/invoice_purchaseinvoice_line.py
rename to general_ledger/django/models/invoice_purchaseinvoice_line.py
index 39b2f84..a8c3c67 100644
--- a/general_ledger/models/invoice_purchaseinvoice_line.py
+++ b/general_ledger/django/models/invoice_purchaseinvoice_line.py
@@ -7,9 +7,9 @@
 from rich import inspect
 
 from general_ledger.managers.invoice_line import InvoiceLineManager
-from general_ledger.models.invoice_line_base import InvoiceLineBase
-from general_ledger.models.tax_inclusive import TaxInclusive
-from general_ledger.models.mixins import (
+from general_ledger.django.models.invoice_line_base import InvoiceLineBase
+from general_ledger.django.models.tax_inclusive import TaxInclusive
+from general_ledger.django.models.mixins import (
     NameDescriptionMixin,
     UuidMixin,
 )
diff --git a/general_ledger/models/invoice_transaction.py b/general_ledger/django/models/invoice_transaction.py
similarity index 100%
rename from general_ledger/models/invoice_transaction.py
rename to general_ledger/django/models/invoice_transaction.py
diff --git a/general_ledger/models/ledger.py b/general_ledger/django/models/ledger.py
similarity index 59%
rename from general_ledger/models/ledger.py
rename to general_ledger/django/models/ledger.py
index ce668f3..3cb045f 100644
--- a/general_ledger/models/ledger.py
+++ b/general_ledger/django/models/ledger.py
@@ -1,15 +1,18 @@
+from datetime import timedelta
+
+import rich.repr
 from django.db import models
+from loguru import logger
 
-from general_ledger.managers.ledger import LedgerManager, LedgerQuerySet
-from general_ledger.models import Direction
-from general_ledger.models.mixins import (
+from general_ledger.managers.ledger_manager import LedgerManager, LedgerQuerySet
+from general_ledger.django.models.direction import Direction
+from general_ledger.django.models.mixins import (
     CreatedUpdatedMixin,
     NameDescriptionMixin,
     UuidMixin,
     SlugMixin,
 )
-from general_ledger.models.transaction_entry import Entry
-from datetime import datetime, timedelta
+from general_ledger.django.models.transaction_entry import Entry
 
 
 class Ledger(
@@ -45,6 +48,10 @@ class Ledger(
         on_delete=models.CASCADE,
     )
 
+    @property
+    def account_set(self):
+        return self.coa.account_set
+
     is_posted = models.BooleanField(default=False)
     is_locked = models.BooleanField(default=False)
     is_system = models.BooleanField(default=False)
@@ -60,11 +67,11 @@ class Meta:
         ]
         ordering = ["name"]
 
-    def __str__(self):
-        return self.name
+    # def __str__(self):
+    #     return super(CreatedUpdatedMixin, self).__str__()
 
     def inventory_accounts(self):
-        return self.coa.account_set.filter(
+        return self.account_set.filter(
             type__slug="inventory",
         )
 
@@ -82,7 +89,15 @@ def balance_by_type_slug(
         balance_date=None,
         balance_at_close=True,
     ):
-        accounts = self.coa.account_set.filter(
+        """
+        get the balance for all accounts of a given type
+        defaults to closing balance, but can be set to opening
+        :param type_slug:
+        :param balance_date:
+        :param balance_at_close:
+        :return:
+        """
+        accounts = self.account_set.filter(
             type__slug=type_slug,
         )
 
@@ -98,7 +113,7 @@ def balance_by_slug(
         balance_date=None,
         balance_at_close=True,
     ):
-        accounts = self.coa.account_set.filter(
+        accounts = self.account_set.filter(
             slug=slug,
         )
 
@@ -114,18 +129,22 @@ def balance_for_accounts(
         balance_date=None,
         balance_at_close=True,
     ):
-        """
-        return the appropriate debit or credit balance
-        this currently won't handle the case when the list
-        of accounts are a mix of CREDIT/DEBIT types
-        :param accounts:
-        :param balance_date:
-        :param balance_at_close:
-        :return:
-        """
+        return sum(
+            [
+                self.balance_for_account(account, balance_date, balance_at_close)
+                for account in accounts
+            ]
+        )
+
+    def balance_for_account(
+        self,
+        account,
+        balance_date=None,
+        balance_at_close=True,
+    ):
         combined_entries = Entry.objects.filter(
             transaction__ledger=self,
-            account__in=accounts,
+            account=account,
         )
         if not balance_at_close:
             balance_date = balance_date - timedelta(days=1)
@@ -135,8 +154,8 @@ def balance_for_accounts(
                 transaction__trans_date__lte=balance_date,
             )
 
-        direction = accounts.first().type.direction
-        print(f"direction: {direction} ")
+        direction = account.direction
+        logger.trace(f"direction: {direction} ")
 
         if direction == Direction.DEBIT:
             balance = combined_entries.debit_balance()
@@ -144,3 +163,28 @@ def balance_for_accounts(
             balance = combined_entries.credit_balance()
 
         return balance
+
+    def __rich_repr__(self) -> rich.repr.Result:
+        yield self.name
+        yield "book", self.book if self.book_id else None
+        yield "coa", self.coa if self.coa_id else None
+        yield "description", self.description, None
+        yield "id", self.id
+        yield "slug", self.slug
+        yield "is_posted", self.is_posted, False
+        yield "is_locked", self.is_locked, False
+        yield "is_system", self.is_system, False
+        yield "is_hidden", self.is_hidden, False
+        if self.coa_id:
+            yield "accounts", self.coa.account_set.all().count()
+        if hasattr(self, "transaction_set"):
+            yield "transactions", self.transaction_set.count()
+        if hasattr(self, "_state"):
+            yield "adding", self._state.adding, False
+
+    # __rich_repr__.angular = True
+
+    # def __rich_console__(
+    #     self, console: Console, options: ConsoleOptions
+    # ) -> RenderResult:
+    #     yield "rgeijerog"
diff --git a/general_ledger/models/mixins/__init__.py b/general_ledger/django/models/mixins/__init__.py
similarity index 100%
rename from general_ledger/models/mixins/__init__.py
rename to general_ledger/django/models/mixins/__init__.py
diff --git a/general_ledger/models/mixins/business_accounts.py b/general_ledger/django/models/mixins/business_accounts.py
similarity index 96%
rename from general_ledger/models/mixins/business_accounts.py
rename to general_ledger/django/models/mixins/business_accounts.py
index e2c1edc..705cf88 100644
--- a/general_ledger/models/mixins/business_accounts.py
+++ b/general_ledger/django/models/mixins/business_accounts.py
@@ -7,9 +7,7 @@
 from datetime import date
 from loguru import logger
 
-from general_ledger.models.tax_inclusive import TaxInclusive
-
-
+from general_ledger.django.models.tax_inclusive import TaxInclusive
 
 
 class BusinessAccountsMixin(models.Model):
diff --git a/general_ledger/models/mixins/created_updated.py b/general_ledger/django/models/mixins/created_updated.py
similarity index 88%
rename from general_ledger/models/mixins/created_updated.py
rename to general_ledger/django/models/mixins/created_updated.py
index 11f6ae9..2d629dd 100644
--- a/general_ledger/models/mixins/created_updated.py
+++ b/general_ledger/django/models/mixins/created_updated.py
@@ -24,5 +24,5 @@ class Meta:
         abstract = True
         ordering = ["-created_at"]
 
-    def __str__(self):
-        return f"c:{self.created_at} u:{self.updated_at}"
+    # def __str__(self):
+    #     return f"c:{self.created_at} u:{self.updated_at}"
diff --git a/general_ledger/models/mixins/document_sequence.py b/general_ledger/django/models/mixins/document_sequence.py
similarity index 93%
rename from general_ledger/models/mixins/document_sequence.py
rename to general_ledger/django/models/mixins/document_sequence.py
index 170a129..7dbad2b 100644
--- a/general_ledger/models/mixins/document_sequence.py
+++ b/general_ledger/django/models/mixins/document_sequence.py
@@ -7,8 +7,7 @@
 from datetime import date
 from loguru import logger
 
-from general_ledger.models.tax_inclusive import TaxInclusive
-
+from general_ledger.django.models.tax_inclusive import TaxInclusive
 
 
 class DocumentSequencePrefixMixin(models.Model):
diff --git a/general_ledger/models/mixins/editable.py b/general_ledger/django/models/mixins/editable.py
similarity index 68%
rename from general_ledger/models/mixins/editable.py
rename to general_ledger/django/models/mixins/editable.py
index 0200c06..4c4b4bc 100644
--- a/general_ledger/models/mixins/editable.py
+++ b/general_ledger/django/models/mixins/editable.py
@@ -1,13 +1,5 @@
-from decimal import Decimal
-
 from django.core.exceptions import ValidationError
 from django.db import models
-from django.urls import reverse
-from django.utils.html import format_html
-from datetime import date
-from loguru import logger
-
-from general_ledger.models.tax_inclusive import TaxInclusive
 
 
 class EditableMixin(models.Model):
diff --git a/general_ledger/models/mixins/links.py b/general_ledger/django/models/mixins/links.py
similarity index 94%
rename from general_ledger/models/mixins/links.py
rename to general_ledger/django/models/mixins/links.py
index 57fc6e7..cf25a1c 100644
--- a/general_ledger/models/mixins/links.py
+++ b/general_ledger/django/models/mixins/links.py
@@ -7,7 +7,7 @@
 from datetime import date
 from loguru import logger
 
-from general_ledger.models.tax_inclusive import TaxInclusive
+from general_ledger.django.models.tax_inclusive import TaxInclusive
 
 
 class LinksMixin(models.Model):
@@ -19,7 +19,7 @@ class Meta:
         abstract = True
 
     # generic view class attributes
-    #links_detail = f"general_ledger:generic-detail"
+    # links_detail = f"general_ledger:generic-detail"
     # links_list = "general_ledger:bank-list"
     # links_create = "general_ledger:bank-create"
     # links_edit = "general_ledger:bank-update"
diff --git a/general_ledger/models/mixins/named_description.py b/general_ledger/django/models/mixins/named_description.py
similarity index 100%
rename from general_ledger/models/mixins/named_description.py
rename to general_ledger/django/models/mixins/named_description.py
diff --git a/general_ledger/models/mixins/slug.py b/general_ledger/django/models/mixins/slug.py
similarity index 96%
rename from general_ledger/models/mixins/slug.py
rename to general_ledger/django/models/mixins/slug.py
index 316a8df..1bd0be2 100644
--- a/general_ledger/models/mixins/slug.py
+++ b/general_ledger/django/models/mixins/slug.py
@@ -59,5 +59,5 @@ def save(self, *args, **kwargs):
             # self.slug = slugify(self.name)[:22]
         super().save(*args, **kwargs)
 
-    def __str__(self):
-        return self.slug
+    # def __str__(self):
+    #     return self.slug
diff --git a/general_ledger/models/mixins/uuid.py b/general_ledger/django/models/mixins/uuid.py
similarity index 100%
rename from general_ledger/models/mixins/uuid.py
rename to general_ledger/django/models/mixins/uuid.py
diff --git a/general_ledger/models/mixins/validatable.py b/general_ledger/django/models/mixins/validatable.py
similarity index 91%
rename from general_ledger/models/mixins/validatable.py
rename to general_ledger/django/models/mixins/validatable.py
index 88e14d3..cd8bed9 100644
--- a/general_ledger/models/mixins/validatable.py
+++ b/general_ledger/django/models/mixins/validatable.py
@@ -7,7 +7,7 @@
 from datetime import date
 from loguru import logger
 
-from general_ledger.models.tax_inclusive import TaxInclusive
+from general_ledger.django.models.tax_inclusive import TaxInclusive
 
 
 # this is a bunch of app specific mixins
diff --git a/general_ledger/models/payment.py b/general_ledger/django/models/payment.py
similarity index 96%
rename from general_ledger/models/payment.py
rename to general_ledger/django/models/payment.py
index df0560c..a16f2d8 100644
--- a/general_ledger/models/payment.py
+++ b/general_ledger/django/models/payment.py
@@ -5,13 +5,13 @@
 
 from general_ledger.helpers.payment import PaymentHelper
 from general_ledger.managers.payment import PaymentManager
-from general_ledger.models.document_status import DocumentStatus
-from general_ledger.models.mixins import (
+from general_ledger.django.models.document_status import DocumentStatus
+from general_ledger.django.models.mixins import (
     LinksMixin,
     ValidatableModelMixin,
     EditableMixin,
 )
-from general_ledger.models.mixins import UuidMixin, CreatedUpdatedMixin
+from general_ledger.django.models.mixins import UuidMixin, CreatedUpdatedMixin
 
 
 class Payment(
diff --git a/general_ledger/models/payment_item.py b/general_ledger/django/models/payment_item.py
similarity index 100%
rename from general_ledger/models/payment_item.py
rename to general_ledger/django/models/payment_item.py
diff --git a/general_ledger/models/payment_transaction.py b/general_ledger/django/models/payment_transaction.py
similarity index 100%
rename from general_ledger/models/payment_transaction.py
rename to general_ledger/django/models/payment_transaction.py
diff --git a/general_ledger/models/permissions.py b/general_ledger/django/models/permissions.py
similarity index 100%
rename from general_ledger/models/permissions.py
rename to general_ledger/django/models/permissions.py
diff --git a/general_ledger/models/tax_inclusive.py b/general_ledger/django/models/tax_inclusive.py
similarity index 100%
rename from general_ledger/models/tax_inclusive.py
rename to general_ledger/django/models/tax_inclusive.py
diff --git a/general_ledger/models/tax_rate.py b/general_ledger/django/models/tax_rate.py
similarity index 80%
rename from general_ledger/models/tax_rate.py
rename to general_ledger/django/models/tax_rate.py
index b325788..86ab67a 100644
--- a/general_ledger/models/tax_rate.py
+++ b/general_ledger/django/models/tax_rate.py
@@ -1,14 +1,18 @@
 import logging
 
 from django.db import models
+from rich.console import Console
+from rich.console import ConsoleOptions, RenderResult
+from rich.table import Table
 
-from general_ledger.managers.tax_rate import TaxRateManager
-from general_ledger.models.mixins import (
+from general_ledger.django.models.mixins import (
     NameDescriptionMixin,
     UuidMixin,
     CreatedUpdatedMixin,
     SlugMixin,
 )
+from general_ledger.managers.tax_rate import TaxRateManager
+from general_ledger.render.utility_rich import fmt
 
 
 class TaxRate(
@@ -105,3 +109,19 @@ def natural_key(self):
         null=True,
         blank=True,
     )
+
+    # def __rich_repr__(self):
+    #     yield "TaxRate", {}
+    #     yield "name", self.name
+
+    def __rich_console__(
+        self, console: Console, options: ConsoleOptions
+    ) -> RenderResult:
+        yield self.as_cols()
+
+    def as_cols(self):
+        yield from [
+            self.name,
+            self.short_name,
+            # fmt(self.rate),
+        ]
diff --git a/general_ledger/models/tax_type.py b/general_ledger/django/models/tax_type.py
similarity index 94%
rename from general_ledger/models/tax_type.py
rename to general_ledger/django/models/tax_type.py
index b8c6120..5783a55 100644
--- a/general_ledger/models/tax_type.py
+++ b/general_ledger/django/models/tax_type.py
@@ -7,7 +7,7 @@
     CreatedUpdatedMixin,
     SlugMixin,
 )
-from ..managers.tax_type import TaxTypeManager
+from general_ledger.managers.tax_type import TaxTypeManager
 
 
 class TaxType(
diff --git a/general_ledger/models/transaction.py b/general_ledger/django/models/transaction.py
similarity index 80%
rename from general_ledger/models/transaction.py
rename to general_ledger/django/models/transaction.py
index f501ab6..2587ef9 100644
--- a/general_ledger/models/transaction.py
+++ b/general_ledger/django/models/transaction.py
@@ -1,4 +1,5 @@
 import logging
+from datetime import date, datetime
 
 from django.db.models import Sum
 from django.utils import timezone
@@ -9,12 +10,14 @@
 from rich.table import Table
 
 from general_ledger.managers.transaction import TransactionQuerySet
-from general_ledger.models import Direction
-from general_ledger.models.mixins import UuidMixin
+from general_ledger.django.models.direction import Direction
+from general_ledger.django.models.mixins import UuidMixin
 
 from loguru import logger
+import rich.repr
 
 
+# @rich.repr.auto
 class Transaction(
     UuidMixin,
 ):
@@ -35,18 +38,10 @@ class Meta:
 
     ledger = models.ForeignKey(
         "Ledger",
+        related_name="transaction_set",
         on_delete=models.CASCADE,
     )
 
-    """
-    this is the date at which this transaction was posted to the ledger
-    """
-    post_date = models.DateTimeField(
-        "post_date",
-        null=True,
-        blank=True,
-    )
-
     """
     This is the date from the bank statement, or the date that was entered into the invoice etc
     """
@@ -62,6 +57,15 @@ class Meta:
         blank=True,
     )
 
+    """
+    this is the date at which this transaction was posted to the ledger
+    """
+    post_date = models.DateTimeField(
+        "post_date",
+        null=True,
+        blank=True,
+    )
+
     is_posted = models.BooleanField(default=False)
     is_locked = models.BooleanField(default=False)
 
@@ -70,22 +74,6 @@ def save(self, *args, **kwargs):
 
         super().save(*args, **kwargs)
 
-    def __str__(self):
-        return f"{self.post_date} {self.description}"
-
-    def __rich__(self) -> str:
-        return "[bold cyan]MyObject()"
-
-    def __rich_repr__(self):
-        yield "Transaction", {}
-        yield "Ledger", self.ledger
-        yield "Date", self.trans_date
-        yield "Debits", self.debit_amount
-        yield "Credits", self.credit_amount
-        yield "Is_Posted", self.is_posted
-        yield "Entries", self.get_entries()
-        # yield "Balance", Pretty(self.balance(), precision=2)
-
     def get_entries(self, get_accounts: bool = False):
         if get_accounts:
             return self.entry_set.all().select_related("account")
@@ -118,6 +106,7 @@ def is_valid(self):
         """
         return all(
             [
+                isinstance(self.trans_date, (date, datetime)),
                 self.is_balance_valid(),
             ]
         )
@@ -127,7 +116,7 @@ def is_balance_valid(self):
         Check that the transaction is valid. This means that the sum of the debits and credits is zero.
         """
         total = 0
-        logger.debug(f"len(self.entry_set.all()): {len(self.entry_set.all())}")
+        logger.debug(f"{len(self.entry_set.all())=}")
         tot_credits = 0
         tot_debits = 0
         for entry in self.entry_set.all():
@@ -185,8 +174,9 @@ def post(self):
             self.is_posted = True
             self.post_date = timezone.now()
             self.save()
-            return True
-        raise ValueError("Transaction cannot be posted")
+            return self
+        logger.error(f"can't post {self!r}")
+        raise ValueError(f"Transaction cannot be posted [{self!r}]")
 
     @transaction.atomic
     def unpost(self):
@@ -196,5 +186,24 @@ def unpost(self):
         if self.can_unpost():
             self.is_posted = False
             self.save()
-            return True
+            return self
         raise ValueError("Transaction cannot be unposted")
+
+    def __repr__(self):
+        return f"{self.trans_date} {self.description} [{self.entry_set}]"
+
+    def __str__(self):
+        return f"{self.trans_date} {self.description}"
+
+    # def __rich__(self) -> str:
+    #     return "[bold cyan]MyObject()"
+
+    # def __rich_repr__(self):
+    #     yield "Transaction", {}
+    #     yield "Ledger", self.ledger
+    #     yield "Date", self.trans_date
+    #     yield "Debits", self.debit_amount
+    #     yield "Credits", self.credit_amount
+    #     yield "Is_Posted", self.is_posted
+    #     yield "Entries", self.get_entries()
+    #     # yield "Balance", Pretty(self.balance(), precision=2)
diff --git a/general_ledger/models/transaction_entry.py b/general_ledger/django/models/transaction_entry.py
similarity index 89%
rename from general_ledger/models/transaction_entry.py
rename to general_ledger/django/models/transaction_entry.py
index 3f7ec89..52cb682 100644
--- a/general_ledger/models/transaction_entry.py
+++ b/general_ledger/django/models/transaction_entry.py
@@ -7,9 +7,9 @@
 from django.db.models import Q
 from django.utils.translation import gettext_lazy as _
 
-from general_ledger.models.mixins import CreatedUpdatedMixin
+from general_ledger.django.models.mixins import CreatedUpdatedMixin
 from .direction import Direction
-from ..managers.transaction_entry import EntryQuerySet, EntryManager
+from general_ledger.managers.transaction_entry import EntryQuerySet, EntryManager
 
 
 class Entry(
@@ -131,7 +131,7 @@ def get_counter_entry(self):
 
     def __str__(self):
         try:
-            account_name = self.account.name[:16]
+            account_name = self.account.name[:12]
         except ObjectDoesNotExist:
             account_name = "Unset"
         try:
@@ -139,4 +139,9 @@ def __str__(self):
         except ObjectDoesNotExist:
             tx_type = "Unset"
 
-        return f"{account_name: <16} {tx_type} {self.debit_amount: >10.2f} {self.credit_amount: >10.2f}"
+        try:
+            trans_date = self.trans_date
+        except ObjectDoesNotExist:
+            trans_date = "Unset"
+
+        return f"{tx_type} {trans_date} {account_name:<10} {self.debit_amount: >8.2f} {self.credit_amount: >8.2f}"
diff --git a/general_ledger/models/validators.py b/general_ledger/django/models/validators.py
similarity index 100%
rename from general_ledger/models/validators.py
rename to general_ledger/django/models/validators.py
diff --git a/general_ledger/models/xero_gl_import.py b/general_ledger/django/models/xero_gl_import.py
similarity index 95%
rename from general_ledger/models/xero_gl_import.py
rename to general_ledger/django/models/xero_gl_import.py
index 4307926..188e804 100644
--- a/general_ledger/models/xero_gl_import.py
+++ b/general_ledger/django/models/xero_gl_import.py
@@ -2,7 +2,7 @@
 
 from django.db import models
 
-from general_ledger.models.mixins import UuidMixin
+from general_ledger.django.models.mixins import UuidMixin
 
 
 class XeroGlImport(UuidMixin):
diff --git a/general_ledger/factories/account_factory.py b/general_ledger/factories/account_factory.py
index fd9e83c..2c3e5f2 100644
--- a/general_ledger/factories/account_factory.py
+++ b/general_ledger/factories/account_factory.py
@@ -2,7 +2,7 @@
 from factory import LazyAttribute
 from factory.django import DjangoModelFactory
 
-from general_ledger.models import Account
+from general_ledger.django.models import Account
 from factory import post_generation, SubFactory
 
 
diff --git a/general_ledger/factories/bank_account.py b/general_ledger/factories/bank_account.py
index a1382f3..7256e27 100644
--- a/general_ledger/factories/bank_account.py
+++ b/general_ledger/factories/bank_account.py
@@ -7,7 +7,7 @@
 from general_ledger.factories.account_factory import AccountFactory
 from general_ledger.factories.bank_statement_line_factory import BankTransactionFactory
 from general_ledger.factories.faker_utils import rand_sort_code, suffixes
-from general_ledger.models import Bank
+from general_ledger.django.models import Bank
 
 fake = Faker()
 
diff --git a/general_ledger/factories/bank_statement_line_factory.py b/general_ledger/factories/bank_statement_line_factory.py
index 00c290d..586767b 100644
--- a/general_ledger/factories/bank_statement_line_factory.py
+++ b/general_ledger/factories/bank_statement_line_factory.py
@@ -5,10 +5,11 @@
 from factory.django import DjangoModelFactory as DjangoModelFactory
 from factory.fuzzy import FuzzyDate
 from faker import Faker
+
 # from django.utils import timezone
 from datetime import timezone
-from general_ledger.models import BankStatementLine
-from general_ledger.models.bank_statement_line_type import BankStatementLineType
+from general_ledger.django.models import BankStatementLine
+from general_ledger.django.models.bank_statement_line_type import BankStatementLineType
 
 fake = Faker()
 
@@ -21,10 +22,12 @@ class Meta:
         "general_ledger.factories.BankAccountFactory",
     )
 
-    #date = factory.Faker("date_this_year")
+    # date = factory.Faker("date_this_year")
     date = factory.Faker(
         "date_time_between",
-        start_date=factory.fuzzy.FuzzyDate(datetime.date(2022, 1, 1)),  # Default start date
+        start_date=factory.fuzzy.FuzzyDate(
+            datetime.date(2022, 1, 1)
+        ),  # Default start date
         end_date=factory.fuzzy.FuzzyDate(datetime.date.today()),  # Default end date
         tzinfo=timezone.utc,
     )
@@ -121,7 +124,8 @@ def create_transfers(
                 raise ValueError("Cannot transfer to the same bank")
 
             transaction_date = fake.date_between(
-                start_date=datetime.datetime.now() - datetime.timedelta(days=years_ago * 365),
+                start_date=datetime.datetime.now()
+                - datetime.timedelta(days=years_ago * 365),
                 end_date="today",
             )
 
diff --git a/general_ledger/factories/book.py b/general_ledger/factories/book.py
index fedb572..2ff05c0 100644
--- a/general_ledger/factories/book.py
+++ b/general_ledger/factories/book.py
@@ -3,7 +3,7 @@
 from factory import post_generation, SubFactory
 from faker import Faker
 
-from general_ledger.models import Book
+from general_ledger.django.models import Book
 import sys
 
 fake = Faker()
diff --git a/general_ledger/factories/contact.py b/general_ledger/factories/contact.py
index 1a8416f..9fe424d 100644
--- a/general_ledger/factories/contact.py
+++ b/general_ledger/factories/contact.py
@@ -1,5 +1,5 @@
 import factory
-from general_ledger.models import Contact
+from general_ledger.django.models import Contact
 
 
 class ContactFactory(factory.django.DjangoModelFactory):
diff --git a/general_ledger/factories/invoice.py b/general_ledger/factories/invoice.py
index db77167..3611723 100644
--- a/general_ledger/factories/invoice.py
+++ b/general_ledger/factories/invoice.py
@@ -6,8 +6,8 @@
 from factory import SubFactory, LazyAttribute, post_generation
 from factory.django import DjangoModelFactory
 
-from general_ledger.models import Invoice, InvoiceLine
-from general_ledger.models.tax_inclusive import TaxInclusive
+from general_ledger.django.models import Invoice, InvoiceLine
+from general_ledger.django.models.tax_inclusive import TaxInclusive
 from faker import Faker
 
 
diff --git a/general_ledger/factories/ledger.py b/general_ledger/factories/ledger.py
index d0570dd..3b00435 100644
--- a/general_ledger/factories/ledger.py
+++ b/general_ledger/factories/ledger.py
@@ -2,7 +2,7 @@
 from factory import SubFactory
 from faker import Faker
 
-from general_ledger.models import Ledger
+from general_ledger.django.models import Ledger
 
 fake = Faker()
 
diff --git a/general_ledger/factories/transaction.py b/general_ledger/factories/transaction.py
index 256631b..7df21c4 100644
--- a/general_ledger/factories/transaction.py
+++ b/general_ledger/factories/transaction.py
@@ -8,7 +8,7 @@
 from rich import inspect
 
 from general_ledger.factories.ledger import LedgerFactory
-from general_ledger.models import Transaction, Entry, Direction
+from general_ledger.django.models import Transaction, Entry, Direction
 
 fake = Faker()
 
diff --git a/general_ledger/filters/bank_account_filter.py b/general_ledger/filters/bank_account_filter.py
deleted file mode 100644
index c919e98..0000000
--- a/general_ledger/filters/bank_account_filter.py
+++ /dev/null
@@ -1,25 +0,0 @@
-import django_filters
-import timezone_field
-from rest_framework import generics
-from django_filters import rest_framework as filters
-from django.db.models import Sum
-from django.db.models.functions import TruncDate
-from rest_framework import serializers
-
-from general_ledger.models import BankStatementLine, Bank
-import uuid
-
-
-
-class BankAccountFilter(filters.FilterSet):
-    class Meta:
-        model = Bank
-        fields = ['name', 'account_number', 'sort_code']
-        filter_overrides = {
-            timezone_field.TimeZoneField: {
-                'filter_class': django_filters.CharFilter,
-                'extra': lambda f: {
-                    'lookup_expr': 'icontains',
-                },
-            },
-        }
\ No newline at end of file
diff --git a/general_ledger/fixtures/account_types.yaml b/general_ledger/fixtures/account_types.yaml
index 66c6081..913c0a3 100644
--- a/general_ledger/fixtures/account_types.yaml
+++ b/general_ledger/fixtures/account_types.yaml
@@ -107,15 +107,6 @@
     description: ''
     book: 1c16c522-2837-4b78-a95a-5f7aa4612e51
     category: X
-- model: general_ledger.accounttype
-  pk: d5d12848-1e9a-4807-8ccd-b8a32fbff811
-  fields:
-    name: Inventory
-    slug: inventory
-    description: ''
-    book: 1c16c522-2837-4b78-a95a-5f7aa4612e51
-    category: CA
-    liquidity: 70
 - model: general_ledger.accounttype
   pk: dab895be-e395-4fb9-a946-9a1d4add9d6b
   fields:
@@ -157,10 +148,27 @@
     name: Current Liability
     category: CL
 - model: general_ledger.accounttype
-  pk: dab895be-e395-4fb9-a946-eeed4add9d6b
+  pk: dab895be-e395-4fb9-6746-eeed41dd9d6b
   fields:
     name: Purchases
     slug: purchases
     description: ''
     book: 1c16c522-2837-4b78-a95a-5f7aa4612e51
     category: X
+- model: general_ledger.accounttype
+  pk: da3895be-e195-4fb9-a946-eeed41dd9d6b
+  fields:
+    name: Purchases Returns
+    slug: purchases-returns
+    description: ''
+    book: 1c16c522-2837-4b78-a95a-5f7aa4612e51
+    category: X
+- model: general_ledger.accounttype
+  pk: d5d12848-1e9a-4807-8ccd-b8a32fbff811
+  fields:
+    name: Inventory
+    slug: inventory
+    description: ''
+    book: 1c16c522-2837-4b78-a95a-5f7aa4612e51
+    category: CA
+    liquidity: 70
diff --git a/general_ledger/forms/bank.py b/general_ledger/forms/bank.py
index 234cb19..81f34d5 100644
--- a/general_ledger/forms/bank.py
+++ b/general_ledger/forms/bank.py
@@ -4,7 +4,7 @@
 from django.db import transaction
 from rich import inspect
 
-from general_ledger.models import (
+from general_ledger.django.models import (
     Bank,
 )
 
@@ -37,17 +37,10 @@ def __init__(self, *args, **kwargs):
     def save(self, commit=True):
         if not commit:
             raise ValueError("Cannot save without commit=True")
-        # inspect(self.instance, title=f"self.instance {self.instance._meta.model=}")
-
-        # inspect(self.instance, title="self.instance1")
 
         # @TODO can just call is valid?
         bank_account = super().save(commit=False)
 
-        # inspect(self.instance, title="self.instance2")
-
-        # inspect(bank_account, title="bank_account")
-
         # is_new = not Bank.objects.filter(pk=self.instance.pk).exists()
 
         bank = Bank.objects.create_with_account(
diff --git a/general_ledger/forms/bank_transaction.py b/general_ledger/forms/bank_transaction.py
index 7134cc5..c993891 100644
--- a/general_ledger/forms/bank_transaction.py
+++ b/general_ledger/forms/bank_transaction.py
@@ -1,6 +1,6 @@
 from django import forms
 
-from general_ledger.models import BankStatementLine
+from general_ledger.django.models import BankStatementLine
 
 
 class BankTransactionForm(forms.ModelForm):
diff --git a/general_ledger/forms/contact.py b/general_ledger/forms/contact.py
index f267baa..3056ce1 100644
--- a/general_ledger/forms/contact.py
+++ b/general_ledger/forms/contact.py
@@ -7,7 +7,7 @@
 from django.forms import models
 from formset.widgets import Selectize
 
-from general_ledger.models import Contact, Account, TaxRate
+from general_ledger.django.models import Contact, Account, TaxRate
 
 
 class ContactUpdateForm(
diff --git a/general_ledger/forms/contact_filter.py b/general_ledger/forms/contact_filter.py
index 85ab041..e41e796 100644
--- a/general_ledger/forms/contact_filter.py
+++ b/general_ledger/forms/contact_filter.py
@@ -1,6 +1,6 @@
 from django import forms
 
-from general_ledger.models import Contact
+from general_ledger.django.models import Contact
 
 
 class ContactFilterForm(forms.ModelForm):
diff --git a/general_ledger/forms/contact_inline.py b/general_ledger/forms/contact_inline.py
index bb80977..7eaa4f9 100644
--- a/general_ledger/forms/contact_inline.py
+++ b/general_ledger/forms/contact_inline.py
@@ -6,7 +6,7 @@
 )
 from django.forms import models
 
-from general_ledger.models import Contact
+from general_ledger.django.models import Contact
 
 
 class ContactInlineForm(
diff --git a/general_ledger/forms/formset/invoice_formsetified.py b/general_ledger/forms/formset/invoice_formsetified.py
index 4a91a2e..66af8a1 100644
--- a/general_ledger/forms/formset/invoice_formsetified.py
+++ b/general_ledger/forms/formset/invoice_formsetified.py
@@ -10,7 +10,7 @@
 from formset.utils import FormMixin
 from loguru import logger
 
-from general_ledger.models import (
+from general_ledger.django.models import (
     Invoice,
     Contact,
     Ledger,
diff --git a/general_ledger/forms/formset/invoice_line_collection.py b/general_ledger/forms/formset/invoice_line_collection.py
index 36ac980..37c867f 100644
--- a/general_ledger/forms/formset/invoice_line_collection.py
+++ b/general_ledger/forms/formset/invoice_line_collection.py
@@ -4,7 +4,7 @@
 from loguru import logger
 
 from general_ledger.forms.formset.invoice_line_formsetified import InvoiceLineForm
-from general_ledger.models import InvoiceLine
+from general_ledger.django.models import InvoiceLine
 
 
 class InvoiceLineCollection(
diff --git a/general_ledger/forms/formset/invoice_line_formsetified.py b/general_ledger/forms/formset/invoice_line_formsetified.py
index 429f033..3c461ef 100644
--- a/general_ledger/forms/formset/invoice_line_formsetified.py
+++ b/general_ledger/forms/formset/invoice_line_formsetified.py
@@ -10,7 +10,7 @@
 from formset.utils import FormMixin
 from loguru import logger
 
-from general_ledger.models import (
+from general_ledger.django.models import (
     InvoiceLine,
     TaxRate,
 )
diff --git a/general_ledger/forms/invoice.py b/general_ledger/forms/invoice.py
index 0f6dd9c..c5482d7 100644
--- a/general_ledger/forms/invoice.py
+++ b/general_ledger/forms/invoice.py
@@ -6,10 +6,12 @@
 
 from general_ledger.forms.invoice_line import InvoiceLineForm
 from general_ledger.forms_widgets.contact_widget import ContactWidget
-from general_ledger.models import (
+from general_ledger.django.models import (
     Invoice,
     InvoiceLine,
-    Ledger, Account, TaxRate,
+    Ledger,
+    Account,
+    TaxRate,
 )
 
 
@@ -27,7 +29,7 @@ def create_invoice_line_formset(book, data=None, instance=None):
         formset=BaseInvoiceLineFormSet,
         form=InvoiceLineForm,
         extra=1,
-        can_delete=True
+        can_delete=True,
     )
 
     class InvoiceLineFormSetWithBook(InvoiceLineFormSet):
@@ -35,10 +37,11 @@ def __init__(self, *args, **kwargs):
             super().__init__(*args, **kwargs)
             for form in self.forms:
                 # form.fields['account'].queryset = Account.objects.filter(coa=book.get_default_coa())
-                form.fields['vat_rate'].queryset = TaxRate.objects.filter(book=book)
+                form.fields["vat_rate"].queryset = TaxRate.objects.filter(book=book)
 
     return InvoiceLineFormSetWithBook(data=data, instance=instance)
 
+
 class InvoiceForm(forms.ModelForm):
 
     logger = logging.getLogger(f"{__name__}.{__qualname__}")
@@ -80,9 +83,7 @@ def __init__(self, *args, **kwargs):
         self.fields["contact"].extra_classes = "form-control"
 
         if book:
-            self.fields["ledger"].queryset = Ledger.objects.filter(
-                book=book
-            )
+            self.fields["ledger"].queryset = Ledger.objects.filter(book=book)
 
     def get_context(self):
         context = super().get_context()
diff --git a/general_ledger/forms/invoice_line.py b/general_ledger/forms/invoice_line.py
index 339da2c..58e5c2e 100644
--- a/general_ledger/forms/invoice_line.py
+++ b/general_ledger/forms/invoice_line.py
@@ -2,7 +2,7 @@
 
 from django import forms
 
-from general_ledger.models import InvoiceLine, TaxRate
+from general_ledger.django.models import InvoiceLine, TaxRate
 
 
 class InvoiceLineForm(forms.ModelForm):
diff --git a/general_ledger/forms/invoice_status.py b/general_ledger/forms/invoice_status.py
index 3fedc68..10b0f59 100644
--- a/general_ledger/forms/invoice_status.py
+++ b/general_ledger/forms/invoice_status.py
@@ -1,6 +1,6 @@
 from django.forms import ModelForm
 
-from general_ledger.models import Invoice
+from general_ledger.django.models import Invoice
 
 
 class InvoiceStatusForm(ModelForm):
diff --git a/general_ledger/forms/payment.py b/general_ledger/forms/payment.py
index e3b230e..65e2d04 100644
--- a/general_ledger/forms/payment.py
+++ b/general_ledger/forms/payment.py
@@ -4,7 +4,7 @@
 from django import forms
 from django_select2.forms import ModelSelect2Widget
 
-from general_ledger.models import (
+from general_ledger.django.models import (
     TaxRate,
     Account,
     Contact,
diff --git a/general_ledger/forms/payment_edit.py b/general_ledger/forms/payment_edit.py
index e65e023..ac503c8 100644
--- a/general_ledger/forms/payment_edit.py
+++ b/general_ledger/forms/payment_edit.py
@@ -1,7 +1,7 @@
 from django import forms
 from rich import inspect
 
-from general_ledger.models import (
+from general_ledger.django.models import (
     Payment,
 )
 
@@ -17,7 +17,6 @@ def is_valid(self):
         return super().is_valid()
 
     def save(self, commit=True):
-        # inspect(self.instance)
         if "promote" in self.data:
             self.instance.promote()
         elif "demote" in self.data:
diff --git a/general_ledger/forms/transaction.py b/general_ledger/forms/transaction.py
index e07f04b..5dd4fd0 100644
--- a/general_ledger/forms/transaction.py
+++ b/general_ledger/forms/transaction.py
@@ -2,7 +2,7 @@
 from import_export import resources, fields
 from import_export.forms import ImportForm, ConfirmImportForm
 
-from general_ledger.models import Ledger, Transaction
+from general_ledger.django.models import Ledger, Transaction
 
 import logging
 
diff --git a/general_ledger/guff/__init__.py b/general_ledger/guff/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/general_ledger/guff/stuff.py b/general_ledger/guff/stuff.py
new file mode 100644
index 0000000..eb8305b
--- /dev/null
+++ b/general_ledger/guff/stuff.py
@@ -0,0 +1,44 @@
+from abc import ABC, abstractmethod
+from datetime import date
+from decimal import Decimal
+from typing import List
+
+from general_ledger.django.models import Account
+
+
+class AccountingStrategy(ABC):
+    """Strategy pattern for different accounting methods"""
+
+    @abstractmethod
+    def calculate_sales(
+        self, ledger, accounts: List["Account"], start_date: date, end_date: date
+    ) -> Decimal:
+        pass
+
+
+class PeriodicAccounting(AccountingStrategy):
+    """Calculate figures using periodic accounting method"""
+
+    def calculate_sales(
+        self, ledger, accounts: List["Account"], start_date: date, end_date: date
+    ) -> Decimal:
+        """Calculate sales as difference between closing and opening balances"""
+        opening_balance = ledger.balance_for_accounts(
+            accounts, balance_date=start_date, balance_at_close=False
+        )
+        closing_balance = ledger.balance_for_accounts(
+            accounts, balance_date=end_date, balance_at_close=True
+        )
+        return closing_balance - opening_balance
+
+
+class PerpetualAccounting(AccountingStrategy):
+    """Calculate figures using perpetual accounting method"""
+
+    def calculate_sales(
+        self, ledger, accounts: List["Account"], start_date: date, end_date: date
+    ) -> Decimal:
+        """Calculate sales as sum of transactions in period"""
+        return ledger.sum_transactions_for_accounts(
+            accounts, start_date=start_date, end_date=end_date
+        )
diff --git a/general_ledger/guff/test1.py b/general_ledger/guff/test1.py
new file mode 100644
index 0000000..cb4457d
--- /dev/null
+++ b/general_ledger/guff/test1.py
@@ -0,0 +1,204 @@
+from dataclasses import dataclass, field
+from decimal import Decimal
+from datetime import date
+from enum import Enum
+from typing import Dict, List, Optional, Any, Union
+from uuid import UUID
+
+from rich import inspect
+
+
+class StatementType(Enum):
+    BALANCE_SHEET = "balance_sheet"
+    INCOME_STATEMENT = "income_statement"
+    CASH_FLOW = "cash_flow"
+    PROFIT_AND_LOSS = "profit_and_loss"
+    DEPARTMENTAL = "departmental"
+
+
+class ComparisonAxis(Enum):
+    TIME = "time"
+    DEPARTMENT = "department"
+    DIVISION = "division"
+    PRODUCT = "product"
+    LOCATION = "location"
+    CUSTOM = "custom"
+
+
+@dataclass
+class Dimension:
+    """Represents a comparison dimension (e.g. time period, department)"""
+
+    axis: ComparisonAxis
+    value: Any
+    label: str
+    sort_order: int = 0
+
+
+@dataclass
+class AccountNode:
+    """Represents a single account line item in a statement"""
+
+    id: UUID
+    code: str
+    name: str
+    parent: Optional["AccountNode"] = None
+    children: List["AccountNode"] = field(default_factory=list)
+    values: Dict[tuple, Decimal] = field(
+        default_factory=dict
+    )  # (dimension_tuple) -> value
+    presentation_order: int = 0
+    is_subtotal: bool = False
+    is_total: bool = False
+    sign_reversal: bool = False  # For items like "Less depreciation"
+
+
+@dataclass
+class StatementSection:
+    """Represents a major section of a financial statement (e.g. Current Assets)"""
+
+    name: str
+    accounts: List[AccountNode]
+    presentation_order: int = 0
+    show_subtotal: bool = True
+
+
+@dataclass
+class FinancialStatement:
+    """Base class for all financial statements"""
+
+    statement_type: StatementType
+    dimensions: List[Dimension]
+    sections: List[StatementSection]
+    title: str
+    subtitle: Optional[str] = None
+    date_range: Optional[tuple[date, date]] = None
+    notes: Dict[str, str] = field(default_factory=dict)
+
+    def get_dimension_values(self, axis: ComparisonAxis) -> List[Any]:
+        """Get all values for a particular comparison axis"""
+        return [d.value for d in self.dimensions if d.axis == axis]
+
+    def get_value(self, account_id: UUID, dimension_values: tuple) -> Optional[Decimal]:
+        """Get value for an account at specific dimension values"""
+        for section in self.sections:
+            for account in section.accounts:
+                if account.id == account_id:
+                    return account.values.get(dimension_values)
+        return None
+
+
+@dataclass
+class BalanceSheet(FinancialStatement):
+    """Balance Sheet specific implementation"""
+
+    def __post_init__(self):
+        self.statement_type = StatementType.BALANCE_SHEET
+
+    def validate(self) -> bool:
+        """Validate that assets = liabilities + equity for each dimension"""
+        for dim_values in self.get_all_dimension_combinations():
+            assets = self.get_total_assets(dim_values)
+            liab_equity = self.get_total_liabilities(
+                dim_values
+            ) + self.get_total_equity(dim_values)
+            if assets != liab_equity:
+                return False
+        return True
+
+
+@dataclass
+class IncomeStatement(FinancialStatement):
+    """Income Statement specific implementation"""
+
+    def __post_init__(self):
+        self.statement_type = StatementType.INCOME_STATEMENT
+
+
+@dataclass
+class DepartmentalStatement(FinancialStatement):
+    """Statement broken down by department"""
+
+    departments: List[str] = field(default_factory=list)
+
+    def __post_init__(self):
+        self.statement_type = StatementType.DEPARTMENTAL
+        # Add department dimension automatically
+        self.dimensions.append(
+            Dimension(
+                axis=ComparisonAxis.DEPARTMENT,
+                value=self.departments,
+                label="Departments",
+            )
+        )
+
+
+# Example builder class for constructing statements
+class StatementBuilder:
+    """Builder for creating financial statements"""
+
+    def __init__(self, statement_type: StatementType):
+        self.statement_type = statement_type
+        self.dimensions: List[Dimension] = []
+        self.sections: List[StatementSection] = []
+        self.title = ""
+
+    def add_dimension(
+        self, axis: ComparisonAxis, value: Any, label: str
+    ) -> "StatementBuilder":
+        self.dimensions.append(Dimension(axis=axis, value=value, label=label))
+        return self
+
+    def add_section(self, section: StatementSection) -> "StatementBuilder":
+        self.sections.append(section)
+        return self
+
+    def set_title(self, title: str) -> "StatementBuilder":
+        self.title = title
+        return self
+
+    def build(self) -> FinancialStatement:
+        if self.statement_type == StatementType.BALANCE_SHEET:
+            return BalanceSheet(
+                statement_type=self.statement_type,
+                dimensions=self.dimensions,
+                sections=self.sections,
+                title=self.title,
+            )
+        elif self.statement_type == StatementType.INCOME_STATEMENT:
+            return IncomeStatement(
+                statement_type=self.statement_type,
+                dimensions=self.dimensions,
+                sections=self.sections,
+                title=self.title,
+            )
+        # Add other statement types as needed
+        raise ValueError(f"Unsupported statement type: {self.statement_type}")
+
+
+def test_claude1():
+    builder = StatementBuilder(StatementType.BALANCE_SHEET)
+    builder.add_dimension(ComparisonAxis.TIME, date(2023, 12, 31), "2023")
+    builder.add_dimension(ComparisonAxis.TIME, date(2022, 12, 31), "2022")
+    builder.set_title("Company XYZ Balance Sheet")
+
+    # Add sections and accounts
+    current_assets = StatementSection(
+        name="Current Assets",
+        accounts=[
+            AccountNode(
+                id=UUID("45368a0d-3509-4d3c-9f88-84c53d598771"),
+                code="1100",
+                name="Cash",
+                values={(2023,): Decimal("1000.00"), (2022,): Decimal("800.00")},
+            )
+        ],
+    )
+    builder.add_section(current_assets)
+
+    statement = builder.build()
+    inspect(statement)
+
+
+if __name__ == "__main__":
+    test_claude1()
diff --git a/general_ledger/helpers/__init__.py b/general_ledger/helpers/__init__.py
index 1e48b2d..e69de29 100644
--- a/general_ledger/helpers/__init__.py
+++ b/general_ledger/helpers/__init__.py
@@ -1 +0,0 @@
-from .ledger_helper import LedgerHelper
diff --git a/general_ledger/helpers/bank_balance_helper.py b/general_ledger/helpers/bank_balance_helper.py
index 07afd2f..b39ec3c 100644
--- a/general_ledger/helpers/bank_balance_helper.py
+++ b/general_ledger/helpers/bank_balance_helper.py
@@ -8,7 +8,7 @@
 from loguru import logger
 from rich import inspect
 
-from general_ledger.models import BankBalance
+from general_ledger.django.models import BankBalance
 
 
 def inspects(qs):
@@ -37,9 +37,6 @@ def get_balance(
 
         dts = qs.dates("date", "day")
 
-        # inspect(qs)
-        # inspect(dts)
-
         balances = []
         for dt in dts:
             sls_qs = qs.filter(date__lte=dt)
diff --git a/general_ledger/helpers/bank_statement.py b/general_ledger/helpers/bank_statement.py
index 65e61de..b842159 100644
--- a/general_ledger/helpers/bank_statement.py
+++ b/general_ledger/helpers/bank_statement.py
@@ -1,7 +1,7 @@
 import logging
 from ofxparse import OfxParser
 
-from general_ledger.models import FileUpload, Bank, Book
+from general_ledger.django.models import FileUpload, Bank, Book
 
 
 class BankStatementHelper:
diff --git a/general_ledger/helpers/book.py b/general_ledger/helpers/book.py
index dcbac97..62109c5 100644
--- a/general_ledger/helpers/book.py
+++ b/general_ledger/helpers/book.py
@@ -2,12 +2,12 @@
 from loguru import logger
 
 from dashboard import settings
-from general_ledger.models.ledger import Ledger
-from general_ledger.models.account import Account
-from general_ledger.models.account_type import AccountType
-from general_ledger.models.tax_rate import TaxRate
-from general_ledger.models.coa import ChartOfAccounts
-from general_ledger.models.tax_type import (
+from general_ledger.django.models.ledger import Ledger
+from general_ledger.django.models.account import Account
+from general_ledger.django.models.account_type import AccountType
+from general_ledger.django.models.tax_rate import TaxRate
+from general_ledger.django.models.coa import ChartOfAccounts
+from general_ledger.django.models.tax_type import (
     TaxType,
 )
 
diff --git a/general_ledger/helpers/invoice.py b/general_ledger/helpers/invoice.py
index eeb039e..8ee02c9 100644
--- a/general_ledger/helpers/invoice.py
+++ b/general_ledger/helpers/invoice.py
@@ -9,8 +9,8 @@
 various operations that can be performed on an invoice. This class will be used to handle the various operations
 """
 
-from general_ledger.builders import TransactionBuilder
-from general_ledger.models import Invoice, Direction
+from general_ledger.builders.transaction import TransactionBuilder
+from general_ledger.django.models import Invoice, Direction
 
 from loguru import logger
 
diff --git a/general_ledger/helpers/ledger_helper.py b/general_ledger/helpers/ledger_helper.py
index a018488..b80c234 100644
--- a/general_ledger/helpers/ledger_helper.py
+++ b/general_ledger/helpers/ledger_helper.py
@@ -1,37 +1,37 @@
-import itertools
-import logging
-from rich import inspect
-from rich.pretty import pprint
-from colorama import Fore, Style, Back
+from decimal import Decimal
+from typing import List
 
 from django.db import transaction
-from django.db.models import CharField
 from django.db.models import DecimalField
-from django.db.models import Q
 from django.db.models import Sum, Count
-from django.db.models.functions import Cast
 from django.db.models.functions import Coalesce
-from django.utils import timezone
+from loguru import logger
+from rich.console import Console
+from rich.text import Text
 
-from general_ledger import constants
-from general_ledger.models import Direction
-from general_ledger.models.transaction import Transaction
-from general_ledger.models.transaction_entry import Entry
-from general_ledger.models.account import Account
-from general_ledger.models.ledger import Ledger
-from general_ledger.utils.account_balanced import AccountBalancer
-from general_ledger.utils.consoler import pr_account_balanced
+from general_ledger.builders.transaction import TransactionBuilder
+from general_ledger.builders.account_set_summary_builder import AccountSetSummaryBuilder
+from general_ledger.builders.account_summary_builder import AccountSummaryBuilder
+from general_ledger.django.models.account import Account
+from general_ledger.django.models.direction import Direction
+from general_ledger.django.models.ledger import Ledger
+from general_ledger.django.models.transaction_entry import Entry
+from general_ledger.render.consoler import pr_account_balanced
+from general_ledger.render.format_table_rich_trial_balance import TrialBalance
+from general_ledger.render.renderer_rich import RichConsoleRenderer
+from general_ledger.render.utility_rich import lists_to_grid_cols
+from general_ledger.statements.account_summary import AccountSummary
+from general_ledger.statements.ledger_account import LedgerAccount
 
+console = Console()
 
-class LedgerHelper:
 
-    logger = logging.getLogger(__name__)
+class LedgerHelper:
 
     def __init__(self, ledger: Ledger):
         self.ledger = ledger
 
     def get_ledger(self):
-
         return self.ledger
 
     def get_ledger_name(self):
@@ -40,99 +40,91 @@ def get_ledger_name(self):
     def get_ledger_book(self):
         return self.ledger.book
 
-    def transfer(self, from_account: Account, to_account: Account, amount: float):
-        """
-        this basically creates a transaction between two accounts
-        but ensures that the transaction is a positive amount. Has a check
-        for the appropriate account type and should be 2 single entries
-        :param from_account:
-        :param to_account:
-        :param amount:
-        :return:
-        """
-        assert (
-            from_account.ledger == to_account.ledger
-        ), "Accounts must be in the same book"
-        assert amount > 0, "Amount must be positive"
-        # assert (
-        #     from_account.ledger.book == self.ledger.book
-        # ), "Account must be in the same book as the ledger"
-        # assert (
-        #     to_account.ledger.book == self.ledger.book
-        # ), "Account must be in the same book as the ledger"
-        assert from_account != to_account, "From and to accounts must be different"
+    @staticmethod
+    def account(ledger, account):
+        return LedgerAccount(ledger, account)
 
-        if from_account.account_type == constants.TxType.DEBIT:
-            from_entry = Entry(
-                account=from_account,
-                amount=amount,
-                tx_type=constants.TxType.CREDIT,
+    @staticmethod
+    def accounts(ledger):
+        return ledger.coa.account_set.all()
+
+    @staticmethod
+    def ledger_accounts(ledger):
+        return [
+            LedgerAccount(ledger, account) for account in ledger.coa.account_set.all()
+        ]
+
+    @staticmethod
+    def close_out_by_type_slug(
+        ledger, slug, to_account: Account, date, description=None
+    ):
+        assert to_account is not None, "To account must be provided"
+
+        if not description:
+            description = f"Transfer from type '{slug}' ->  {to_account.name}"
+
+        from_accounts = Account.objects.filter(
+            coa=ledger.coa,
+            type__slug=slug,
+        )
+        if not from_accounts.count():
+            raise ValueError(f"No accounts found for type '{slug}'")
+        entries = []
+        for from_account in from_accounts:
+            amount = ledger.balance_for_account(from_account, date)
+            entries.append(
+                (from_account, amount, from_account.type.direction.opposite())
             )
-        else:
-            from_entry = Entry(
-                account=from_account,
-                amount=amount,
-                tx_type=constants.TxType.DEBIT,
+            entries.append((to_account, amount, from_account.type.direction))
+            logger.trace(
+                f"from_account: <{from_account}> type: '{from_account.type.direction.opposite()}' amount: '{amount}'"
             )
-
-        if to_account.account_type == constants.TxType.DEBIT:
-            to_entry = Entry(
-                account=to_account,
-                amount=amount,
-                tx_type=constants.TxType.DEBIT,
+            logger.trace(
+                f"to_account:   <{to_account}> type: '{from_account.type.direction}' amount: '{amount}'"
             )
-        else:
-            to_entry = Entry(
-                account=to_account,
-                amount=amount,
-                tx_type=constants.TxType.CREDIT,
+
+        LedgerHelper.post_transaction(ledger, description, date, entries)
+
+    @staticmethod
+    def transfer(
+        ledger,
+        from_account: Account,
+        to_account: Account,
+        date,
+        amount: Decimal,
+        description=None,
+    ):
+        assert from_account.coa == to_account.coa, "Accounts must be in the same coa"
+        assert amount > 0, "Amount must be positive"
+        assert from_account != to_account, "From and to accounts must be different"
+        if not description:
+            description = (
+                f"Transfer from type '{to_account.name}' ->  {to_account.name}"
             )
 
-        from_entry.save()
-        to_entry.save()
+        entries = []
+        entries.append((from_account, amount, from_account.type.direction.opposite()))
+        entries.append((to_account, amount, from_account.type.direction))
+        LedgerHelper.post_transaction(ledger, description, date, entries)
 
-    @transaction.atomic
-    def build_transaction(self, description: str, entries: list):
+    @staticmethod
+    def post_transaction(ledger, description, date, entries):
         """
-        This method builds a transaction from a list of entries
+        post a simple transaction
+        :param ledger:
         :param description:
+        :param date:
         :param entries:
         :return:
         """
-        tx: Transaction = None
-
-        # try:
-        with transaction.atomic():
-            tx = Transaction(
-                ledger=self.ledger,
-                description=description,
-                post_date=timezone.now(),
-            )
-            if tx is not None:
-                tx.save()
-            else:
-                raise Exception("Transaction not created")
-
-            models_to_create = []
-            for entry in entries:
-                models_to_create.append(
-                    Entry(
-                        account=Account.objects.get(
-                            code=entry["account"],
-                            coa=self.ledger.coa,
-                        ),
-                        amount=entry["amount"],
-                        tx_type=entry["tx_type"],
-                        transaction=tx,
-                    )
-                )
-            Entry.objects.bulk_create(models_to_create)
-
-        return tx
-        # except Exception as e:
-        #     # Handle exception if needed
-        #     print(f"Error: {e}")
-        #     return None
+        tb = TransactionBuilder(
+            ledger=ledger,
+            description=description,
+        )
+        tb.set_trans_date(date)
+        for account, amount, direction in entries:
+            tb.add_entry(account, amount, direction)
+        return tb.build().post()
 
     @classmethod
     @transaction.atomic
@@ -159,79 +151,224 @@ def get_account_balance(cls, account: Account):
                 output_field=DecimalField(),
             ),
         )["total"]
-        cls.logger.debug(f"cr: {cr} db: {db}")
+        logger.debug(f"cr: {cr} db: {db}")
         return db - cr
 
+    def get_accounts_summary_as_list(self):
+        output = []
+        for account in Account.objects.annotate(num_txs=Count("entry")).filter(
+            num_txs__gt=0, coa__ledger=self.ledger
+        ):
+            balanced = (
+                AccountSummaryBuilder(strict_dates=False)
+                .with_account(account)
+                .with_ledger(self.ledger)
+                .build()
+            )
+            balanced.balance_off()
+            output.append(
+                pr_account_balanced(balanced.entries_grouped, title=account.name)
+            )
+        return output
+
     def get_account_summary(self):
         output = ""
         for account in Account.objects.annotate(num_txs=Count("entry")).filter(
-            num_txs__gt=0, coa__ledger=self.ledger
+            num_txs__gt=0,
+            coa__ledger=self.ledger,
         ):
-            balanced = AccountBalancer(
-                account=account,
-                ledger=self.ledger,
+            balanced = (
+                AccountSummaryBuilder(strict_dates=False)
+                .with_account(account)
+                .with_ledger(self.ledger)
+                .build()
             )
-            output = pr_account_balanced(balanced.grouped_entries)
+            balanced.balance_off()
+            output += pr_account_balanced(balanced.entries_grouped, title=account.name)
         return output
 
-    def get_entry_summary(self, entryset, account):
+    @staticmethod
+    def balanced_to_account_sets(balanced, *args, **kwargs):
+        """this is some dumb stuff to get from accounts to account_sets"""
+        summary_set = (
+            AccountSetSummaryBuilder()
+            # .with_entry_set(entry_set)
+            .with_summary_set(balanced)
+            .with_start_date(kwargs.pop("start_date", None))
+            .with_end_date(kwargs.pop("end_date", None))
+            .build()
+        )
+        return summary_set
 
-        years = sorted(list(set([entry.trans_date.year for entry in entryset])))
-        debits = entryset.filter(tx_type=Direction.DEBIT)
-        creditz = entryset.filter(tx_type=Direction.CREDIT)
+    @staticmethod
+    def render_account_set_summary(summary_set, **kwargs):
+        summary_set.set_renderer(RichConsoleRenderer())
+        summary_set.set_table_format(
+            TrialBalance(),
+            **kwargs,
+        )
+        return summary_set.render()
 
-        output = ""
-        for year in years:
-            debits1 = entryset.filter(
-                tx_type=Direction.DEBIT,
-                transaction__trans_date__year=year,
+    @staticmethod
+    def accounts_to_summaries(ledger_accounts, **kwargs) -> List[AccountSummary]:
+        summaries = [
+            LedgerHelper.account_to_summary(ledger_account, **kwargs)
+            for ledger_account in ledger_accounts
+        ]
+        return summaries
+
+    @staticmethod
+    def account_to_summary(ledger_account, **kwargs):
+        summary = (
+            AccountSummaryBuilder(strict_dates=False)
+            # .with_entry_set(entry_set)
+            .with_account(ledger_account.account)
+            .with_ledger(ledger_account.ledger)
+            .with_start_date(kwargs.get("start_date", None))
+            .with_end_date(kwargs.get("end_date", None))
+            .with_balance_interval(kwargs.get("balance_interval", "month"))
+            .with_details(
+                title=ledger_account.account.name,
+                caption="This is a caption",
+                currency=ledger_account.account.currency,
             )
-            creditz1 = entryset.filter(
-                tx_type=Direction.CREDIT,
-                transaction__trans_date__year=year,
+            .with_final_balance(kwargs.get("final_balance", False))
+            .build()
+        )
+        if not summary.entries:
+            logger.trace("account {account.name} has no entries, skipping")
+        else:
+            return summary
+
+    @staticmethod
+    def summaries_to_balanced(summaries):
+        return [
+            LedgerHelper.summary_to_balanced(summary)
+            for summary in summaries
+            if summary and summary.entries
+        ]
+
+    @staticmethod
+    def summary_to_balanced(summary):
+        return summary.balance_off()
+
+    @staticmethod
+    def balanced_to_t_accounts(summaries):
+        items = []
+        for summary in summaries:
+            summary.set_renderer(
+                RichConsoleRenderer(
+                    decimal_format="8,.0f",
+                    date_format="%b %e",
+                    # highlight_debitors=True,
+                    highlight_creditors=False,
+                )
             )
-            zipped = list(itertools.zip_longest(debits1, creditz1, fillvalue=None))
-            if len(zipped) == 0:
-                continue
-            # self.logger.info(f"year: {year} account: {account}")
-            output += self.get_year_header_row(year, account, debits1, creditz1)
+            items.append(summary.render())
+        return items
 
-            # print(len(zipped))
-            # print(f"type of zipped: {type(zipped)}")
-            for e in zipped:
-                # print(f"type of e: {type(e)}")
-                # print(f"type of e[0]: {type(e[0])}")
-                output += f"{self.get_entry_row(e[0])}|{self.get_entry_row(e[1])}\n"
+    @staticmethod
+    def accounts_to_renderables(ledger_account):
+        return LedgerHelper.balanced_to_t_accounts(
+            LedgerHelper.summaries_to_balanced(
+                LedgerHelper.accounts_to_summaries(ledger_account)
+            )
+        )
 
-            # output += self.get_totals_row(account)
+    @staticmethod
+    def t_accounts_to_grid_col(accounts, ledger):
+        items = []
+        for account in accounts:
+            summary = (
+                AccountSummaryBuilder(strict_dates=False)
+                # .with_entry_set(entry_set)
+                .with_account(account)
+                .with_ledger(ledger)
+                .with_balance_interval("month")
+                .with_details(
+                    title=None,
+                    caption="This is a caption",
+                    currency=None,
+                )
+                .with_final_balance()
+                # .with_by_group_intervals(
+                #     [],
+                # )
+                # .with_start_date("2023-06-01")
+                .build()
+            )
+            if summary.entries:
+                # print(f"processing account {account} ledger {ledger}")
+                summary.balance_off()
+                summary.set_renderer(
+                    RichConsoleRenderer(
+                        decimal_format="8,.0f",
+                        date_format="%b %e",
+                        # highlight_debitors=True,
+                        highlight_creditors=False,
+                    )
+                )
+                items.append(summary.render())
+        return items
 
-        return output
+    @staticmethod
+    def do_account_balancer_accounts(ledger=None, accounts=None, entry_set=None):
+        ab = (
+            AccountSummaryBuilder(
+                strict_dates=False,
+            )
+            .with_entry_set(entry_set)
+            .build()
+        )
+        ab.balance_off()
+        output = pr_account_balanced(ab.entries_grouped)
+        return Text.from_ansi(output)
 
-    def get_year_header_row(self, year, account, debits1, creditz1) -> str:
-        output = ""
-        if len(debits1) and len(creditz1):
-            output += f" {Style.BRIGHT}{Fore.CYAN}{year: <31}{Style.RESET_ALL} {account.currency_symbol.center(6)} | {Style.BRIGHT}{Fore.CYAN}{year: <28}{Style.RESET_ALL} {account.currency_symbol.center(10): >10}\n"
-        elif len(debits1):
-            output += f" {Style.BRIGHT}{Fore.CYAN}{year: <31}{Style.RESET_ALL} {account.currency_symbol.center(6): >6} | {' '*39}\n"
-        elif len(creditz1):
-            output += f" {' '*38} | {Style.BRIGHT}{Fore.CYAN}{year: <28}{Style.RESET_ALL} {account.currency_symbol.center(10): >10}\n"
-        return output
+    @staticmethod
+    def do_stuff1(
+        ledger_accounts,
+        do_print=True,
+        *args,
+        **kwargs,
+    ):
+        # print(pr_account_list(ledger, accounts))
 
-    def get_entry_row(self, entry):
-        # print(type(entry))
-        output = ""
-        if entry:
-            # print(self.get_counter_entry(entry))
-            tmp = entry.get_counter_entry()
-            # print(f"tmp: '{tmp}'")
-            output += f" {entry.transaction.trans_date.strftime('%b %e'): <8}{tmp: <19} {entry.amount : >10.2f} "
-        else:
-            output += f" {' '*38} "
-        return output
+        summaries = LedgerHelper.accounts_to_summaries(
+            ledger_accounts,
+            final_balance=True,
+            **kwargs,
+        )
+        balanced = LedgerHelper.summaries_to_balanced(summaries)
+        t_accounts = LedgerHelper.balanced_to_t_accounts(balanced)
 
-    def get_totals_row(self, account):
-        output = ""
-        output += f" {'------'.rjust(38)} | {'-------'.rjust(38)}\n"
-        output += f" {'totals'.rjust(38)} | {'1234.00'.rjust(38)}\n"
-        output += f" {'======'.rjust(38)} | {'======='.rjust(38)}\n"
-        return output
+        summary_set = LedgerHelper.balanced_to_account_sets(
+            balanced,
+            **kwargs,
+        )
+
+        # inspect(col_left)
+
+        if do_print:
+            console.print(
+                lists_to_grid_cols(
+                    t_accounts,
+                    LedgerHelper.render_account_set_summary(summary_set),
+                    random_styles=False,
+                )
+            )
+
+        return summary_set
+
+    @staticmethod
+    def quick_summary_set(**kwargs):
+        ledger = kwargs.get("ledger")
+
+        ledger_accounts = LedgerHelper.ledger_accounts(ledger)
+
+        # return a list of AccountSummary with entries by date period
+        summaries = LedgerHelper.accounts_to_summaries(ledger_accounts, **kwargs)
+        balanced = LedgerHelper.summaries_to_balanced(summaries)
+        return LedgerHelper.balanced_to_account_sets(
+            balanced,
+            **kwargs,
+        )
diff --git a/general_ledger/helpers/matcher.py b/general_ledger/helpers/matcher.py
index 1c3400e..a08b09f 100644
--- a/general_ledger/helpers/matcher.py
+++ b/general_ledger/helpers/matcher.py
@@ -5,7 +5,7 @@
 from rich import print as inspect
 
 from general_ledger.builders.payment import PaymentBuilder
-from general_ledger.models import Invoice, BankStatementLine, Payment
+from general_ledger.django.models import Invoice, BankStatementLine, Payment
 
 
 class MatcherHelper:
@@ -67,7 +67,6 @@ def reconcile_bank_statement(self):
 
         # match transfers. find the from account first
         for bank_transaction in unreconciled_bank_transactions.filter(amount__lt=0):
-            # inspect(bank_transaction)
             if bank_transaction in self.candidates["matched_bank_statement_lines"]:
                 logger.trace("already matched")
                 continue
@@ -169,10 +168,7 @@ def process_matches(self):
             payment_item.save()
         for candidate in self.candidates["transfer"]:
             logger.info("processing transfer match")
-            # inspect(candidate)
             bsl_from, bsl_to = candidate
-            # inspect(bsl_from)
-            # inspect(bsl_to)
             pb = PaymentBuilder(
                 ledger=bsl_from.bank.book.get_default_ledger(),
                 date=bsl_from.date,
diff --git a/general_ledger/helpers/payment.py b/general_ledger/helpers/payment.py
index 91a67a3..d7ecce1 100644
--- a/general_ledger/helpers/payment.py
+++ b/general_ledger/helpers/payment.py
@@ -10,12 +10,9 @@
 """
 
 import logging
-from loguru import logger
-from rich import inspect
 
-from general_ledger.builders import TransactionBuilder
-from general_ledger.models import Direction
-from general_ledger.models.document_status import DocumentStatus
+from general_ledger.builders.transaction import TransactionBuilder
+from general_ledger.django.models.direction import Direction
 
 
 class PaymentHelper:
diff --git a/general_ledger/io/csv_parser.py b/general_ledger/io/csv_parser.py
index 35cd65b..f2c5a82 100644
--- a/general_ledger/io/csv_parser.py
+++ b/general_ledger/io/csv_parser.py
@@ -92,13 +92,11 @@ def parse(self, file_path):
                 # balance and balance date.
                 if data["transactions"]:
                     final_transaction = data["transactions"][-1]
-                    # inspect(final_transaction)
                     if "balance" in final_transaction and final_transaction["balance"]:
                         data["balance"] = final_transaction["balance"]
                         data["balance_date"] = final_transaction["date"]
                         data["balance_source"] = "csv"
                 else:
-                    # inspect(data)
                     raise ParsingError("No transactions found")
                 return data
         except Exception as e:
@@ -197,7 +195,6 @@ def parse_format_barc(self, reader):
                     "balance": None,
                 }
             )
-            # inspect(row)
             data["account_number"] = row["Account"].split(" ")[-1]
             data["sort_code"] = row["Account"].split(" ")[0].replace("-", "")
         # csv files are in reverse order
diff --git a/general_ledger/io/ofx_parser.py b/general_ledger/io/ofx_parser.py
index 66a75ab..f2d7ea6 100644
--- a/general_ledger/io/ofx_parser.py
+++ b/general_ledger/io/ofx_parser.py
@@ -54,8 +54,8 @@ def parseAccount(self, account):
 
         # inspect(account)
 
-        #print(f"{sort_code=}")
-        #print(f"{account_number=}")
+        # print(f"{sort_code=}")
+        # print(f"{account_number=}")
 
         if len(sort_code) == 6:
             sort_code = f"{sort_code[:2]}-{sort_code[2:4]}-{sort_code[4:]}"
@@ -65,7 +65,6 @@ def parseAccount(self, account):
         data["account_type"] = account_type
 
         statement = account.statement
-        #inspect(statement)
 
         # at least barclays these are completely wrong
         data["start_date"] = statement.start_date
@@ -105,4 +104,3 @@ def parseTransaction(self, transaction):
             raise ParsingError(
                 f"Error parsing OFX file txs: {str(e)} for {transaction}"
             )
-
diff --git a/general_ledger/management/commands/demo.py b/general_ledger/management/commands/demo.py
index 057c71f..7cb1e88 100644
--- a/general_ledger/management/commands/demo.py
+++ b/general_ledger/management/commands/demo.py
@@ -2,7 +2,7 @@
 
 from django.core.management.base import BaseCommand
 from django.contrib.auth import get_user_model
-from general_ledger.models import Book
+from general_ledger.django.models import Book
 
 
 class Command(BaseCommand):
diff --git a/general_ledger/management/commands/generate.py b/general_ledger/management/commands/generate.py
index f710557..71b50cf 100644
--- a/general_ledger/management/commands/generate.py
+++ b/general_ledger/management/commands/generate.py
@@ -15,7 +15,7 @@
     get_or_create_customers,
     get_or_create_banks,
 )
-from general_ledger.models import Bank
+from general_ledger.django.models import Bank
 
 
 class Command(BaseCommand):
diff --git a/general_ledger/management/commands/generate_balances.py b/general_ledger/management/commands/generate_balances.py
index 2fd922c..673b289 100644
--- a/general_ledger/management/commands/generate_balances.py
+++ b/general_ledger/management/commands/generate_balances.py
@@ -7,7 +7,7 @@
 import pytz
 
 from general_ledger.helpers.bank_balance_helper import BankBalanceHelper
-from general_ledger.models import BankBalance, Bank
+from general_ledger.django.models import BankBalance, Bank
 
 
 class Command(BaseCommand):
@@ -52,5 +52,4 @@ def handle(self, *args, **kwargs):
         bbh = BankBalanceHelper(self.bank1)
         balance = bbh.get_balance()
 
-
         self.stdout.write(self.style.SUCCESS("Successfully inserted running balances"))
diff --git a/general_ledger/management/commands/generate_txs.py b/general_ledger/management/commands/generate_txs.py
index 40b0b62..d280eac 100644
--- a/general_ledger/management/commands/generate_txs.py
+++ b/general_ledger/management/commands/generate_txs.py
@@ -7,7 +7,7 @@
     get_book,
     get_or_create_banks,
 )
-from general_ledger.models import Bank
+from general_ledger.django.models import Bank
 
 
 class Command(BaseCommand):
@@ -64,6 +64,7 @@ def add_arguments(self, parser):
 
     def __init__(self, stdout=None, stderr=None, no_color=False, force_color=False):
         super().__init__(stdout, stderr, no_color, force_color)
+        self.user = None
         self.bank2 = None
         self.bank1 = None
         self.num_banks = None
@@ -89,7 +90,6 @@ def handle(self, *args, **kwargs):
 
         self.other1()
 
-
     def other1(self, *args, **kwargs):
 
         checking_banks = get_or_create_banks(
diff --git a/general_ledger/management/commands/generate_xfer.py b/general_ledger/management/commands/generate_xfer.py
index c511fc6..7d4774e 100644
--- a/general_ledger/management/commands/generate_xfer.py
+++ b/general_ledger/management/commands/generate_xfer.py
@@ -9,10 +9,11 @@
     get_book,
     get_or_create_banks,
 )
-from general_ledger.models import Bank, BankStatementLine, Payment, PaymentItem
+from general_ledger.django.models import Bank, BankStatementLine, Payment, PaymentItem
 
 from django.db.models import Q
 
+
 class Command(BaseCommand):
     help = "generate Book data"
 
@@ -97,14 +98,21 @@ def do_xfers(self):
         self.bank2.bankstatementline_set.all().delete()
 
         qs = Payment.objects.filter(
-            Q(items__from_object_id__in=self.bank1.bankstatementline_set.values_list('id', flat=True)) |
-            Q(items__to_object_id__in=self.bank2.bankstatementline_set.values_list('id', flat=True))
+            Q(
+                items__from_object_id__in=self.bank1.bankstatementline_set.values_list(
+                    "id", flat=True
+                )
+            )
+            | Q(
+                items__to_object_id__in=self.bank2.bankstatementline_set.values_list(
+                    "id", flat=True
+                )
+            )
         )
         # print(qs.query)
         print(qs.count())
         qs.delete()
 
-
         txferss = BankTransactionFactory.create_transfers(
             10,
             banks=[self.bank1, self.bank2],
diff --git a/general_ledger/management/commands/process_bank_statement.py b/general_ledger/management/commands/process_bank_statement.py
index a1ef08d..c52494a 100644
--- a/general_ledger/management/commands/process_bank_statement.py
+++ b/general_ledger/management/commands/process_bank_statement.py
@@ -2,10 +2,17 @@
 from rich import inspect
 
 from general_ledger.io import ParserFactory
-from general_ledger.models import Book, FileUpload, BankStatementLine, Bank, BankBalance
+from general_ledger.django.models import (
+    Book,
+    FileUpload,
+    BankStatementLine,
+    Bank,
+    BankBalance,
+)
 from django.contrib.auth import get_user_model
 from loguru import logger
-# from general_ledger.models.account_dl_treebeard import AccountClass
+
+# from general_ledger.django.models.account_dl_treebeard import AccountClass
 
 
 class Command(BaseCommand):
@@ -34,6 +41,9 @@ def handle(self, *args, **kwargs):
 
         if kwargs.get("bank1"):
             self.bank1 = Bank.objects.search(kwargs.get("bank1"))
+        else:
+            logger.error("Bank1 is required")
+            raise ValueError("Bank1 is required")
 
         file_upload = FileUpload.objects.get(id=kwargs["file_id"])
         file_path = file_upload.file.path
@@ -51,7 +61,7 @@ def handle(self, *args, **kwargs):
             print(f"{parsed_data['balance']=}")
             print(f"{parsed_data['balance_date']=}")
             balance, created = BankBalance.objects.get_or_create(
-                bank=bank,
+                bank=self.bank1,
                 balance=parsed_data["balance"],
                 balance_date=parsed_data["balance_date"],
                 balance_source=parsed_data["balance_source"],
@@ -66,7 +76,7 @@ def handle(self, *args, **kwargs):
 
         for data in parsed_data["transactions"]:
             line, created = BankStatementLine.objects.get_or_create(
-                bank=bank,
+                bank=self.bank1,
                 hash=data["hash"],
                 date=data["date"],
                 amount=data["amount"],
diff --git a/general_ledger/management/commands/process_bank_statement2.py b/general_ledger/management/commands/process_bank_statement2.py
index ecd4656..50b04b7 100644
--- a/general_ledger/management/commands/process_bank_statement2.py
+++ b/general_ledger/management/commands/process_bank_statement2.py
@@ -5,10 +5,17 @@
 from general_ledger.helpers.sort_code_lookup import sort_codes
 from general_ledger.io import ParserFactory
 from general_ledger.management.utils import get_book
-from general_ledger.models import Book, FileUpload, BankStatementLine, Bank, BankBalance
+from general_ledger.django.models import (
+    Book,
+    FileUpload,
+    BankStatementLine,
+    Bank,
+    BankBalance,
+)
 from django.contrib.auth import get_user_model
 from loguru import logger
-# from general_ledger.models.account_dl_treebeard import AccountClass
+
+# from general_ledger.django.models.account_dl_treebeard import AccountClass
 
 
 class Command(BaseCommand):
@@ -60,7 +67,7 @@ def handle(self, *args, **kwargs):
         #     account_number=parsed_data["account_number"],
         # )
 
-        for account in  parsed_data["accounts"]:
+        for account in parsed_data["accounts"]:
             print(f"{account['balance']=}")
             print(f"{account['balance_date']=}")
             print(f"{account['sort_code']=}")
@@ -70,7 +77,6 @@ def handle(self, *args, **kwargs):
 
             trie = create_sort_code_trie(sort_codes)
 
-
             print(trie.lookup("60-24-77"))
 
             inspect(self.book.bank_set.all())
@@ -102,7 +108,6 @@ def handle(self, *args, **kwargs):
                     type=account_type,
                 )
 
-
         # if not parsed_data["transactions"]:
         #     print("No transactions found")
         #     return
diff --git a/general_ledger/management/commands/process_matches.py b/general_ledger/management/commands/process_matches.py
index 660b2f5..a878ad3 100644
--- a/general_ledger/management/commands/process_matches.py
+++ b/general_ledger/management/commands/process_matches.py
@@ -10,11 +10,9 @@ class Command(BaseCommand):
     help = "generate sample banks"
 
     def handle(self, *args, **kwargs):
-        # inspect(logger)
         logger.info("Processing matches")
         matcher = MatcherHelper()
         matcher.reconcile_bank_statement()
-        # inspect(matcher.candidates)
 
         for candidate in matcher.candidates["exact"]:
             logger.info(candidate)
diff --git a/general_ledger/management/commands/process_payments.py b/general_ledger/management/commands/process_payments.py
index d7c6a39..a967bba 100644
--- a/general_ledger/management/commands/process_payments.py
+++ b/general_ledger/management/commands/process_payments.py
@@ -7,7 +7,7 @@
 
 from general_ledger.builders.payment import PaymentBuilder
 from general_ledger.factories import ContactFactory, BankAccountFactory
-from general_ledger.models import Book
+from general_ledger.django.models import Book
 
 logger.add(
     sys.stderr,
diff --git a/general_ledger/management/commands/reset_gl.py b/general_ledger/management/commands/reset_gl.py
index 9d80f3f..f6572b9 100644
--- a/general_ledger/management/commands/reset_gl.py
+++ b/general_ledger/management/commands/reset_gl.py
@@ -5,7 +5,7 @@
 from django.contrib.admin.sites import AlreadyRegistered
 from django.apps import apps
 
-# from general_ledger.models.account_dl_treebeard import AccountClass
+# from general_ledger.django.models.account_dl_treebeard import AccountClass
 
 
 class Command(BaseCommand):
diff --git a/general_ledger/management/utils.py b/general_ledger/management/utils.py
index 1ee27c9..605816c 100644
--- a/general_ledger/management/utils.py
+++ b/general_ledger/management/utils.py
@@ -3,7 +3,7 @@
 from loguru import logger
 
 from general_ledger.factories import ContactFactory, BankAccountFactory
-from general_ledger.models import Book, Contact
+from general_ledger.django.models import Book, Contact
 
 
 def get_book(book_str: str) -> Book:
diff --git a/general_ledger/managers/account.py b/general_ledger/managers/account.py
index 7d167be..b7b4dac 100644
--- a/general_ledger/managers/account.py
+++ b/general_ledger/managers/account.py
@@ -1,23 +1,16 @@
-import logging
+from uuid import UUID
 
-from django.core.exceptions import ObjectDoesNotExist
 from django.db import models
-from django.db.models import F, Window, Sum
-from forex_python.converter import CurrencyCodes
+from django.db.models import Q
+from rich.console import Console
+from rich.console import ConsoleOptions, RenderResult
+from rich.table import Table
 
-from general_ledger.models.account_type import AccountType
-from general_ledger.models.direction import Direction
-from general_ledger.models.tax_rate import TaxRate
-from general_ledger.models.mixins import (
-    NameDescriptionMixin,
-    CreatedUpdatedMixin,
-    UuidMixin,
-    SlugMixin,
-)
+from general_ledger.django.models.account_type import AccountType
+from general_ledger.render.utility_rich import model_table_generator
 
 
 class AccountQuerySet(models.QuerySet):
-
     def current_asset(self):
         return self.filter(
             type__category=AccountType.Category.ASSET_CURRENT,
@@ -59,6 +52,49 @@ def inventory(self):
             type__slug="inventory",
         )
 
+    def filter_kwargs(self, **kwargs):
+        account_fields = [field.name for field in self.model._meta.get_fields()]
+        filtered_kwargs = {
+            key: value for key, value in kwargs.items() if key in account_fields
+        }
+        return filtered_kwargs
+
+    def get_fuzzy(self, value):
+        # Try to convert the value to UUID
+        try:
+            uuid_value = UUID(value)
+            is_valid_uuid = True
+        except (ValueError, TypeError) as e:
+            is_valid_uuid = False
+
+        # Create a Q object with multiple conditions
+        filter_condition = Q(name__iexact=value) | Q(slug__iexact=value)
+
+        # Add UUID condition if the value is a valid UUID
+        if is_valid_uuid:
+            filter_condition |= Q(pk=uuid_value)
+
+        # Apply the filter to the queryset
+        return self.get(filter_condition)
+
+    def get_by_natural_key(self, owner, slug):
+        return self.get(
+            owner=owner,
+            slug=slug,
+        )
+
+    def __rich_repr__(self):
+        yield "AccountQuerySet", {}
+        yield "Count", self.count()
+        # yield "Accounts", str(self)
+        yield from self.iterator()
+
+    def __rich_console__(
+        self, console: Console, options: ConsoleOptions
+    ) -> RenderResult:
+        yield from model_table_generator(self, self.model)
+
+
 class AccountManager(models.Manager):
     def get_queryset(self):
         qs = super().get_queryset()
@@ -81,10 +117,3 @@ def get_by_natural_key(self, name, book):
             name=name,
             book=book,
         )
-
-    def filter_kwargs(self, **kwargs):
-        account_fields = [field.name for field in self.model._meta.get_fields()]
-        filtered_kwargs = {
-            key: value for key, value in kwargs.items() if key in account_fields
-        }
-        return filtered_kwargs
diff --git a/general_ledger/managers/account_type.py b/general_ledger/managers/account_type.py
index dbf2050..8a03e24 100644
--- a/general_ledger/managers/account_type.py
+++ b/general_ledger/managers/account_type.py
@@ -1,19 +1,10 @@
-import logging
-
 from django.db import models
 
-from general_ledger.models import Direction
-from general_ledger.models.mixins import (
-    NameDescriptionMixin,
-    UuidMixin,
-    CreatedUpdatedMixin,
-    SlugMixin,
-)
-
 
 class AccountTypeQuerySet(models.QuerySet):
     pass
 
+
 class AccountTypeManager(models.Manager):
     def for_book(self, book):
         return self.get_queryset().filter(
diff --git a/general_ledger/managers/bank.py b/general_ledger/managers/bank.py
index af9a8a8..3fdd613 100644
--- a/general_ledger/managers/bank.py
+++ b/general_ledger/managers/bank.py
@@ -3,9 +3,10 @@
 from django.db import models
 from django.db.models import Q
 from loguru import logger
-from rich import inspect
 
-from general_ledger.models import Account, TaxRate, AccountType
+from general_ledger.django.models.account_type import AccountType
+from general_ledger.django.models.tax_rate import TaxRate
+from general_ledger.django.models.account import Account
 
 
 # LOGGING_CONSOLE = Console(
diff --git a/general_ledger/managers/bank_balance.py b/general_ledger/managers/bank_balance.py
index 39bab92..03ddf46 100644
--- a/general_ledger/managers/bank_balance.py
+++ b/general_ledger/managers/bank_balance.py
@@ -2,7 +2,7 @@
 
 from django.db import models
 
-from general_ledger.models.mixins import (
+from general_ledger.django.models.mixins import (
     UuidMixin,
     CreatedUpdatedMixin,
 )
@@ -19,4 +19,3 @@ def for_bank(self, bank):
         return self.get_queryset().filter(
             bank=bank,
         )
-
diff --git a/general_ledger/managers/book.py b/general_ledger/managers/book.py
index 09242af..4792d94 100644
--- a/general_ledger/managers/book.py
+++ b/general_ledger/managers/book.py
@@ -17,6 +17,8 @@ def get_queryset(self):
         )
 
     def for_user(self, user):
+        if user.is_superuser:
+            return self.get_queryset()
         return self.get_queryset().filter(
             Q(owner=user) | Q(users__in=[user]),
         )
diff --git a/general_ledger/managers/chart_of_accounts.py b/general_ledger/managers/chart_of_accounts.py
new file mode 100644
index 0000000..10e71e6
--- /dev/null
+++ b/general_ledger/managers/chart_of_accounts.py
@@ -0,0 +1,22 @@
+import logging
+
+from django.db import models
+
+from general_ledger.django.models.mixins import (
+    NameDescriptionMixin,
+    UuidMixin,
+    SlugMixin,
+)
+
+
+class ChartOfAccountsManager(models.Manager):
+    def get_queryset(self):
+        qs = super().get_queryset()
+        return qs.select_related(
+            "book",
+        )
+
+    def for_book(self, book):
+        return self.get_queryset().filter(
+            book=book,
+        )
diff --git a/general_ledger/managers/file_upload.py b/general_ledger/managers/file_upload.py
index acb4303..87538ab 100644
--- a/general_ledger/managers/file_upload.py
+++ b/general_ledger/managers/file_upload.py
@@ -1,23 +1,12 @@
-import logging
-
 from django.core.exceptions import ObjectDoesNotExist
 from django.db import models
-from django.db.models import F, Window, Sum
 from forex_python.converter import CurrencyCodes
 
-from general_ledger.models.account_type import AccountType
-from general_ledger.models.direction import Direction
-from general_ledger.models.tax_rate import TaxRate
-from general_ledger.models.mixins import (
-    NameDescriptionMixin,
-    CreatedUpdatedMixin,
-    UuidMixin,
-    SlugMixin,
-)
+from general_ledger.django.models.tax_rate import TaxRate
 
 
 class FileUploadManager(models.Manager):
     def for_book(self, book):
         return self.get_queryset().filter(
             book=book,
-        )
\ No newline at end of file
+        )
diff --git a/general_ledger/managers/invoice.py b/general_ledger/managers/invoice.py
index d3cf148..65282b2 100644
--- a/general_ledger/managers/invoice.py
+++ b/general_ledger/managers/invoice.py
@@ -1,6 +1,11 @@
 from datetime import timezone, datetime
 
 from django.db import models
+from rich.console import Console
+from rich.console import ConsoleOptions, RenderResult
+from rich.table import Table
+
+from general_ledger.render.utility_rich import model_table_generator
 
 
 class InvoiceQuerySet(models.QuerySet):
@@ -35,6 +40,11 @@ def overdue(self):
             due_date__lt=datetime.today(),
         )
 
+    def __rich_console__(
+        self, console: Console, options: ConsoleOptions
+    ) -> RenderResult:
+        yield from model_table_generator(self, self.model)
+
 
 class InvoiceManager(models.Manager):
     def get_queryset(self):
diff --git a/general_ledger/managers/ledger.py b/general_ledger/managers/ledger_manager.py
similarity index 65%
rename from general_ledger/managers/ledger.py
rename to general_ledger/managers/ledger_manager.py
index 6fe6b05..9b69bb2 100644
--- a/general_ledger/managers/ledger.py
+++ b/general_ledger/managers/ledger_manager.py
@@ -2,13 +2,7 @@
 from django.db import models
 
 from general_ledger.managers.mixins import CommonBooleanMixins
-from general_ledger.models.account import Account
-from general_ledger.models.mixins import (
-    CreatedUpdatedMixin,
-    NameDescriptionMixin,
-    UuidMixin,
-    SlugMixin,
-)
+from general_ledger.django.models.account import Account
 
 
 class LedgerQuerySet(CommonBooleanMixins):
@@ -50,14 +44,4 @@ def retrieve_account(
             }
         )
 
-        # type = defaults.get("type", None)
-        # if not type:
-        #     print(f"AccountModelManager.get_or_create2: type is None")
-        #     type = AccountType.objects.get(name="Asset")
-        # tax_rate = defaults.get("tax_rate", None)
-        # if not tax_rate:
-        #     print(f"AccountModelManager.get_or_create2: tax_rate is None")
-        #     tax_rate = TaxRate.objects.get(name="No VAT")
-
         return Account.objects.get_or_create(defaults, **kwargs)
-
diff --git a/general_ledger/managers/payment.py b/general_ledger/managers/payment.py
index 4a840f6..825adfe 100644
--- a/general_ledger/managers/payment.py
+++ b/general_ledger/managers/payment.py
@@ -3,13 +3,13 @@
 from xstate_machine import FSMField, transition
 
 from general_ledger.helpers.payment import PaymentHelper
-from general_ledger.models.document_status import DocumentStatus
-from general_ledger.models.mixins import (
+from general_ledger.django.models.document_status import DocumentStatus
+from general_ledger.django.models.mixins import (
     LinksMixin,
     ValidatableModelMixin,
     EditableMixin,
 )
-from general_ledger.models.mixins import UuidMixin, CreatedUpdatedMixin
+from general_ledger.django.models.mixins import UuidMixin, CreatedUpdatedMixin
 
 
 class PaymentManager(models.Manager):
diff --git a/general_ledger/managers/tax_rate.py b/general_ledger/managers/tax_rate.py
index 4f25562..8dd2174 100644
--- a/general_ledger/managers/tax_rate.py
+++ b/general_ledger/managers/tax_rate.py
@@ -2,7 +2,7 @@
 
 from django.db import models
 
-from general_ledger.models.mixins import (
+from general_ledger.django.models.mixins import (
     NameDescriptionMixin,
     UuidMixin,
     CreatedUpdatedMixin,
diff --git a/general_ledger/managers/transaction.py b/general_ledger/managers/transaction.py
index e531ceb..700f25a 100644
--- a/general_ledger/managers/transaction.py
+++ b/general_ledger/managers/transaction.py
@@ -1,13 +1,9 @@
-import logging
-
-from django.db.models import Sum
-from django.utils import timezone
-
 from django.db import models
-from django.db import transaction
+from django.db import models
+from rich.console import Console
+from rich.console import ConsoleOptions, RenderResult
 
-from general_ledger.models import Direction
-from general_ledger.models.mixins import UuidMixin
+from general_ledger.render.utility_rich import model_table_generator
 
 
 class TransactionQuerySet(models.QuerySet):
@@ -22,3 +18,8 @@ def locked(self):
 
     def unlocked(self):
         return self.filter(is_locked=False)
+
+    def __rich_console__(
+        self, console: Console, options: ConsoleOptions
+    ) -> RenderResult:
+        yield from model_table_generator(self, self.model)
diff --git a/general_ledger/managers/transaction_entry.py b/general_ledger/managers/transaction_entry.py
index f8dc26b..8329e39 100644
--- a/general_ledger/managers/transaction_entry.py
+++ b/general_ledger/managers/transaction_entry.py
@@ -1,16 +1,42 @@
 from collections import defaultdict
+from datetime import datetime, timezone
 from decimal import Decimal
 
 from django.db import models
 from django.db.models import Case, When, IntegerField
-from django.db.models import F, Func, Value, CharField
-from django.db.models.functions import TruncYear, TruncMonth, TruncWeek, TruncDay
-from loguru import logger
-from rich import inspect
 from django.db.models import CharField
+from django.db.models import F
 from django.db.models.functions import Cast
+from django.db.models.functions import TruncYear, TruncMonth, TruncWeek, TruncDay
+from loguru import logger
+
 from general_ledger.managers.mixins import CommonAggregationMixins
-from general_ledger.models import Direction
+from general_ledger.django.models.direction import Direction
+
+
+class RichDefaultDict(defaultdict):
+    def __rich_repr__(self):
+        yield "Count", len(self)
+        yield "prefix", self.get("prefix", "")
+        for key in self["meta"]["interval_keys"]:
+            yield "interval", RichIntervalDict(self[key])
+        yield "suffix", self.get("suffix", "")
+
+
+class RichIntervalDict(dict):
+    def __rich_repr__(self):
+        yield "interval_key", self["interval_key"]
+        yield "Count", len(self["entries"])
+        yield f"Entries", self["entries"]
+        yield f"status", self["status"] if "status" in self else "empty"
+        yield "debit_bd", self["debit_bd"] if "debit_bd" in self else Decimal("0.00"), 0
+        yield f"credit_bd", (
+            self["credit_bd"] if "credit_bd" in self else Decimal("0.00")
+        )
+        yield f"debit_cd", self["debit_cd"] if "debit_cd" in self else Decimal("0.00")
+        yield f"credit_cd", (
+            self["credit_cd"] if "credit_cd" in self else Decimal("0.00")
+        )
 
 
 class EntryQuerySet(
@@ -24,10 +50,8 @@ def __init__(self, model=None, query=None, using=None, hints=None):
         self.credit_bd = Decimal("0.00")
 
     def set_balances_bd(self, debit_bd=None, credit_bd=None):
-        if debit_bd:
-            self.debit_bd = debit_bd
-        if credit_bd:
-            self.credit_bd = credit_bd
+        self.debit_bd = debit_bd or self.debit_bd
+        self.credit_bd = credit_bd or self.credit_bd
         return self
 
     def debits(self):
@@ -36,6 +60,11 @@ def debits(self):
     def credits(self):
         return self.filter(tx_type=Direction.CREDIT)
 
+    # @TODO this is dumb. need to create LedgerAccount object
+    # to encapsulate the idea of an account on a ledger
+    def balance(self):
+        return abs(self.debit_total() - self.credit_total())
+
     def debit_balance(self):
         """
         this is the total from the perspective of the debit side
@@ -78,7 +107,7 @@ def is_balanced(
         self,
     ):
         """
-        is the entry set balanced? optionally correct for any balance brought down
+        is the entry set balanced?
         :param debit_bd:
         :param credit_bd:
         :return:
@@ -108,17 +137,31 @@ def annotate_by_financial_year(self, start_month=4):
 
     def get_grouped_entries(self, interval):
         if "interval_key" in self.query.annotations:
-            logger.debug("Already annotated with interval_key")
+            logger.warning("Already annotated with interval_key")
         else:
-            logger.debug("No interval annotation found")
+            logger.trace("No interval annotation found")
+
+        grouped_entries = RichDefaultDict(dict)
+
+        if interval is None:
+            first_entry = self.first()
+            grouped_entries["all"] = {
+                "entries": self,
+                "interval_key_dt": (
+                    first_entry.trans_date
+                    if first_entry
+                    else datetime.fromtimestamp(0, tz=timezone.utc)
+                ),
+                "interval_key": "all",
+            }
+            grouped_entries["meta"]["interval_keys"] = ["all"]
+            return grouped_entries
 
         entry_set = self.annotate_by_interval(interval)
         entry_set = entry_set.annotate(
             interval_key_str=Cast("interval_key", CharField())
         )
 
-        grouped_entries = defaultdict(dict)
-
         interval_keys = (
             entry_set.values_list("interval_key_str", flat=True)
             .distinct()
@@ -134,7 +177,7 @@ def get_grouped_entries(self, interval):
         # inspect(interval_keys)
         # inspect(interval_keys_dt)
 
-        grouped_entries["meta"]["interval_keys"] = interval_keys
+        grouped_entries["meta"]["interval_keys"] = list(interval_keys)
 
         for i, interval_key in enumerate(interval_keys):
             grouped_entries[interval_key]["entries"] = entry_set.filter(
@@ -146,10 +189,9 @@ def get_grouped_entries(self, interval):
         return grouped_entries
 
     def __rich_repr__(self):
-        yield "Transaction", {}
         yield "Count", self.count()
-        yield "Entries", str(self)
-        yield
+        yield "Db_total", self.debit_total()
+        yield "Cr_total", self.credit_total()
 
 
 class EntryManager(models.Manager):
diff --git a/general_ledger/migrations/0001_initial.py b/general_ledger/migrations/0001_initial.py
index 7250ebe..dcfc771 100644
--- a/general_ledger/migrations/0001_initial.py
+++ b/general_ledger/migrations/0001_initial.py
@@ -1,10 +1,12 @@
-# Generated by Django 5.1.1 on 2024-10-01 02:00
+# Generated by Django 5.1.1 on 2024-11-04 22:44
 
 import datetime
 import django.core.validators
 import django.db.models.deletion
-import general_ledger.models.file_upload
+import general_ledger.django.models.file_upload
+import general_ledger.validators
 import simple_history.models
+import timezone_field.fields
 import uuid
 import xstate_machine
 from django.conf import settings
@@ -40,23 +42,44 @@ class Migration(migrations.Migration):
                     "category",
                     models.CharField(
                         choices=[
-                            ("A", "Asset"),
-                            ("L", "Liability"),
                             ("E", "Equity"),
                             ("R", "Revenue"),
                             ("X", "Expense"),
+                            ("NCA", "Non-Current Asset"),
+                            ("CA", "Current Asset"),
+                            ("NCL", "Non-Current Liability"),
+                            ("CL", "Current Liability"),
                         ],
-                        default="A",
                         max_length=20,
                     ),
                 ),
+                (
+                    "liquidity",
+                    models.IntegerField(
+                        choices=[
+                            (100, "Cash or Cash Equivalent"),
+                            (90, "Bank"),
+                            (80, "Accounts Receivable"),
+                            (75, "Accounts Payable"),
+                            (70, "Inventory"),
+                            (65, "Loans Due within 12 months"),
+                            (60, "Other Current Assets"),
+                            (50, "Motor Vehicles"),
+                            (40, "Machinery and Equipment"),
+                            (30, "Fixtures and Fittings"),
+                            (20, "Land and Buildings"),
+                            (0, "None"),
+                        ],
+                        default=0,
+                    ),
+                ),
                 ("is_deprecated", models.BooleanField(default=False)),
             ],
             options={
                 "verbose_name": "Account Type",
                 "verbose_name_plural": "Account Types",
                 "db_table": "gl_account_type",
-                "ordering": ["name"],
+                "ordering": ["category", "liquidity", "name"],
             },
         ),
         migrations.CreateModel(
@@ -75,40 +98,6 @@ class Migration(migrations.Migration):
                 ("last_number", models.PositiveIntegerField(default=0)),
             ],
         ),
-        migrations.CreateModel(
-            name="FileUpload",
-            fields=[
-                (
-                    "id",
-                    models.BigAutoField(
-                        auto_created=True,
-                        primary_key=True,
-                        serialize=False,
-                        verbose_name="ID",
-                    ),
-                ),
-                (
-                    "file",
-                    models.FileField(
-                        upload_to=general_ledger.models.file_upload.generate_unique_filename
-                    ),
-                ),
-                ("uploaded_at", models.DateTimeField(auto_now_add=True)),
-                ("name", models.CharField(blank=True, max_length=255, null=True)),
-                (
-                    "uploaded_name",
-                    models.CharField(blank=True, max_length=100, null=True),
-                ),
-                (
-                    "original_file_name",
-                    models.CharField(blank=True, max_length=100, null=True),
-                ),
-                ("file_type", models.CharField(blank=True, max_length=50, null=True)),
-                ("is_processed", models.BooleanField(default=False)),
-                ("processing_error", models.TextField(blank=True, null=True)),
-                ("sha256", models.CharField(blank=True, max_length=64, null=True)),
-            ],
-        ),
         migrations.CreateModel(
             name="XeroGlImport",
             fields=[
@@ -178,7 +167,7 @@ class Migration(migrations.Migration):
             options={
                 "verbose_name_plural": "accounts",
                 "db_table": "gl_account",
-                "ordering": ["name"],
+                "ordering": ["type__category", "type__liquidity", "name"],
             },
         ),
         migrations.CreateModel(
@@ -196,6 +185,8 @@ class Migration(migrations.Migration):
                         unique=True,
                     ),
                 ),
+                ("open_date", models.DateField(blank=True, null=True)),
+                ("close_date", models.DateField(blank=True, null=True)),
                 ("name", models.CharField(max_length=255)),
                 ("account_number", models.CharField(max_length=20, unique=True)),
                 (
@@ -203,6 +194,7 @@ class Migration(migrations.Migration):
                     models.CharField(blank=True, max_length=20, null=True),
                 ),
                 ("sort_code", models.CharField(max_length=20, null=True)),
+                ("tz", timezone_field.fields.TimeZoneField(default="Europe/London")),
                 (
                     "type",
                     models.CharField(
@@ -245,10 +237,18 @@ class Migration(migrations.Migration):
                 ("updated_at", models.DateTimeField(auto_now=True)),
                 ("balance", models.DecimalField(decimal_places=4, max_digits=10)),
                 ("balance_date", models.DateTimeField()),
+                (
+                    "balance_date_tz",
+                    timezone_field.fields.TimeZoneField(default="Europe/London"),
+                ),
                 (
                     "balance_source",
                     models.CharField(blank=True, default="", max_length=255),
                 ),
+                (
+                    "balance_type",
+                    models.CharField(blank=True, default="", max_length=255),
+                ),
                 (
                     "bank",
                     models.ForeignKey(
@@ -261,8 +261,31 @@ class Migration(migrations.Migration):
                 "verbose_name": "Bank Balance",
                 "verbose_name_plural": "Bank Balances",
                 "db_table": "gl_bank_balance",
+                "ordering": ["balance_date"],
             },
         ),
+        migrations.AddField(
+            model_name="bank",
+            name="closing_balance",
+            field=models.ForeignKey(
+                blank=True,
+                null=True,
+                on_delete=django.db.models.deletion.SET_NULL,
+                related_name="+",
+                to="general_ledger.bankbalance",
+            ),
+        ),
+        migrations.AddField(
+            model_name="bank",
+            name="opening_balance",
+            field=models.ForeignKey(
+                blank=True,
+                null=True,
+                on_delete=django.db.models.deletion.SET_NULL,
+                related_name="+",
+                to="general_ledger.bankbalance",
+            ),
+        ),
         migrations.CreateModel(
             name="BankStatementLine",
             fields=[
@@ -277,7 +300,19 @@ class Migration(migrations.Migration):
                 ),
                 ("created_at", models.DateTimeField(auto_now_add=True, null=True)),
                 ("updated_at", models.DateTimeField(auto_now=True)),
+                ("tz", timezone_field.fields.TimeZoneField(default="Europe/London")),
                 ("date", models.DateField()),
+                ("datetime", models.DateTimeField()),
+                ("amount", models.DecimalField(decimal_places=4, max_digits=16)),
+                ("type", models.CharField(blank=True, max_length=255, null=True)),
+                ("ofx_fitid", models.CharField(blank=True, max_length=255)),
+                ("ofx_name", models.CharField(blank=True, max_length=255)),
+                ("ofx_memo", models.CharField(blank=True, max_length=255)),
+                (
+                    "ofx_dtposted",
+                    models.CharField(blank=True, max_length=32, null=True),
+                ),
+                ("ofx_trntype", models.CharField(blank=True, max_length=32, null=True)),
                 (
                     "name",
                     models.CharField(
@@ -286,20 +321,18 @@ class Migration(migrations.Migration):
                     ),
                 ),
                 ("payee", models.CharField(blank=True, max_length=255, null=True)),
+                (
+                    "transaction_id",
+                    models.CharField(blank=True, max_length=124, null=True),
+                ),
                 ("hash", models.CharField(blank=True, max_length=50)),
                 ("index", models.PositiveIntegerField(default=0)),
-                ("amount", models.DecimalField(decimal_places=4, max_digits=16)),
                 (
                     "balance",
                     models.DecimalField(
                         blank=True, decimal_places=4, max_digits=16, null=True
                     ),
                 ),
-                (
-                    "transaction_id",
-                    models.CharField(blank=True, max_length=124, null=True),
-                ),
-                ("type", models.CharField(blank=True, max_length=255, null=True)),
                 ("is_matched", models.BooleanField(default=False)),
                 ("is_reconciled", models.BooleanField(default=False)),
                 (
@@ -314,7 +347,7 @@ class Migration(migrations.Migration):
                 "verbose_name": "Bank Statement Line",
                 "verbose_name_plural": "Bank Statement Lines",
                 "db_table": "gl_bank_statement_line",
-                "ordering": ["date", "name"],
+                "ordering": ["date", "index"],
             },
         ),
         migrations.CreateModel(
@@ -619,6 +652,54 @@ class Migration(migrations.Migration):
                 "ordering": ["name"],
             },
         ),
+        migrations.CreateModel(
+            name="FileUpload",
+            fields=[
+                (
+                    "id",
+                    models.BigAutoField(
+                        auto_created=True,
+                        primary_key=True,
+                        serialize=False,
+                        verbose_name="ID",
+                    ),
+                ),
+                (
+                    "file",
+                    models.FileField(
+                        upload_to=general_ledger.django.models.file_upload.generate_unique_filename,
+                        validators=[general_ledger.validators.validate_file_size],
+                    ),
+                ),
+                ("uploaded_at", models.DateTimeField(auto_now_add=True)),
+                ("name", models.CharField(blank=True, max_length=255, null=True)),
+                (
+                    "uploaded_name",
+                    models.CharField(blank=True, max_length=100, null=True),
+                ),
+                (
+                    "original_file_name",
+                    models.CharField(blank=True, max_length=100, null=True),
+                ),
+                ("file_type", models.CharField(blank=True, max_length=50, null=True)),
+                ("is_processed", models.BooleanField(default=False)),
+                ("processing_error", models.TextField(blank=True, null=True)),
+                ("sha256", models.CharField(blank=True, max_length=64, null=True)),
+                (
+                    "book",
+                    models.ForeignKey(
+                        on_delete=django.db.models.deletion.CASCADE,
+                        to="general_ledger.book",
+                    ),
+                ),
+            ],
+            options={
+                "verbose_name": "Uploaded file",
+                "verbose_name_plural": "Uploaded files",
+                "db_table": "gl_file_upload",
+                "ordering": ["-uploaded_at"],
+            },
+        ),
         migrations.CreateModel(
             name="Ledger",
             fields=[
@@ -660,7 +741,6 @@ class Migration(migrations.Migration):
                 "verbose_name_plural": "Ledgers",
                 "db_table": "gl_ledger",
                 "ordering": ["name"],
-                "unique_together": {("name", "book"), ("slug", "book")},
             },
         ),
         migrations.CreateModel(
@@ -707,7 +787,7 @@ class Migration(migrations.Migration):
                     ),
                 ),
                 ("description", models.CharField(blank=True, max_length=255)),
-                ("invoice_number", models.CharField(max_length=20, unique=True)),
+                ("invoice_number", models.CharField(max_length=20)),
                 ("date", models.DateField(default=datetime.date.today)),
                 ("due_date", models.DateField(blank=True, null=True)),
                 ("is_active", models.BooleanField(default=True)),
@@ -817,6 +897,79 @@ class Migration(migrations.Migration):
                 "ordering": ["-created_at"],
             },
         ),
+        migrations.CreateModel(
+            name="HistoricalPayment",
+            fields=[
+                ("id", models.UUIDField(db_index=True, default=uuid.uuid4)),
+                (
+                    "created_at",
+                    models.DateTimeField(blank=True, editable=False, null=True),
+                ),
+                ("updated_at", models.DateTimeField(blank=True, editable=False)),
+                ("date", models.DateField()),
+                (
+                    "amount",
+                    models.DecimalField(decimal_places=4, default=0.0, max_digits=16),
+                ),
+                ("is_posted", models.BooleanField(default=False)),
+                ("is_paid", models.BooleanField(default=False)),
+                ("is_locked", models.BooleanField(default=False)),
+                ("is_system", models.BooleanField(default=False)),
+                (
+                    "state",
+                    xstate_machine.FSMField(
+                        choices=[
+                            ("DR", "Draft"),
+                            ("RE", "Recorded"),
+                            ("PO", "Posted"),
+                            ("PA", "Partial"),
+                            ("CO", "Complete"),
+                            ("CA", "Cancelled"),
+                            ("VO", "Void"),
+                        ],
+                        default="DR",
+                        max_length=50,
+                    ),
+                ),
+                ("history_id", models.AutoField(primary_key=True, serialize=False)),
+                ("history_date", models.DateTimeField(db_index=True)),
+                ("history_change_reason", models.CharField(max_length=100, null=True)),
+                (
+                    "history_type",
+                    models.CharField(
+                        choices=[("+", "Created"), ("~", "Changed"), ("-", "Deleted")],
+                        max_length=1,
+                    ),
+                ),
+                (
+                    "history_user",
+                    models.ForeignKey(
+                        null=True,
+                        on_delete=django.db.models.deletion.SET_NULL,
+                        related_name="+",
+                        to=settings.AUTH_USER_MODEL,
+                    ),
+                ),
+                (
+                    "ledger",
+                    models.ForeignKey(
+                        blank=True,
+                        db_constraint=False,
+                        null=True,
+                        on_delete=django.db.models.deletion.DO_NOTHING,
+                        related_name="+",
+                        to="general_ledger.ledger",
+                    ),
+                ),
+            ],
+            options={
+                "verbose_name": "historical Payment",
+                "verbose_name_plural": "historical Payments",
+                "ordering": ("-history_date", "-history_id"),
+                "get_latest_by": ("history_date", "history_id"),
+            },
+            bases=(simple_history.models.HistoricalChanges, models.Model),
+        ),
         migrations.CreateModel(
             name="Payment",
             fields=[
@@ -972,7 +1125,7 @@ class Migration(migrations.Migration):
                     ),
                 ),
                 ("description", models.CharField(blank=True, max_length=255)),
-                ("invoice_number", models.CharField(max_length=20, unique=True)),
+                ("invoice_number", models.CharField(max_length=20)),
                 ("date", models.DateField(default=datetime.date.today)),
                 ("due_date", models.DateField(blank=True, null=True)),
                 ("is_active", models.BooleanField(default=True)),
@@ -1298,7 +1451,7 @@ class Migration(migrations.Migration):
                     ),
                 ),
                 ("description", models.CharField(blank=True, max_length=255)),
-                ("invoice_number", models.CharField(db_index=True, max_length=20)),
+                ("invoice_number", models.CharField(max_length=20)),
                 ("date", models.DateField(default=datetime.date.today)),
                 ("due_date", models.DateField(blank=True, null=True)),
                 ("is_active", models.BooleanField(default=True)),
@@ -1567,12 +1720,6 @@ class Migration(migrations.Migration):
                     ),
                 ),
                 ("description", models.CharField(max_length=200)),
-                (
-                    "post_date",
-                    models.DateTimeField(
-                        blank=True, null=True, verbose_name="post_date"
-                    ),
-                ),
                 (
                     "trans_date",
                     models.DateField(blank=True, null=True, verbose_name="trans_date"),
@@ -1583,12 +1730,19 @@ class Migration(migrations.Migration):
                         blank=True, null=True, verbose_name="trans_date_time"
                     ),
                 ),
+                (
+                    "post_date",
+                    models.DateTimeField(
+                        blank=True, null=True, verbose_name="post_date"
+                    ),
+                ),
                 ("is_posted", models.BooleanField(default=False)),
                 ("is_locked", models.BooleanField(default=False)),
                 (
                     "ledger",
                     models.ForeignKey(
                         on_delete=django.db.models.deletion.CASCADE,
+                        related_name="transaction_set",
                         to="general_ledger.ledger",
                     ),
                 ),
@@ -1720,6 +1874,7 @@ class Migration(migrations.Migration):
                     "transaction",
                     models.ForeignKey(
                         on_delete=django.db.models.deletion.CASCADE,
+                        related_name="entry_set",
                         to="general_ledger.transaction",
                     ),
                 ),
@@ -1769,14 +1924,34 @@ class Migration(migrations.Migration):
                 to=settings.AUTH_USER_MODEL,
             ),
         ),
-        migrations.AlterUniqueTogether(
-            name="bank",
-            unique_together={("book", "slug")},
+        migrations.AddConstraint(
+            model_name="bankbalance",
+            constraint=models.UniqueConstraint(
+                fields=("bank", "balance_date", "balance_type"),
+                name="bankbalance_uniq_bank_date_balance_type",
+            ),
+        ),
+        migrations.AddConstraint(
+            model_name="bankstatementline",
+            constraint=models.UniqueConstraint(
+                fields=("bank", "date", "index"),
+                name="bankstatementline_uniq_bank_date_index",
+            ),
+        ),
+        migrations.AddConstraint(
+            model_name="bank",
+            constraint=models.UniqueConstraint(
+                fields=("book", "slug"), name="bank_account_uniq_bank_slug"
+            ),
         ),
         migrations.AlterUniqueTogether(
             name="accounttype",
             unique_together={("slug", "book")},
         ),
+        migrations.AlterUniqueTogether(
+            name="ledger",
+            unique_together={("name", "book"), ("slug", "book")},
+        ),
         migrations.AddConstraint(
             model_name="contact",
             constraint=models.UniqueConstraint(
diff --git a/general_ledger/migrations/0001_squashed_0007_bankbalance_balance_type.py b/general_ledger/migrations/0001_squashed_0007_bankbalance_balance_type.py
deleted file mode 100644
index 5d1fe91..0000000
--- a/general_ledger/migrations/0001_squashed_0007_bankbalance_balance_type.py
+++ /dev/null
@@ -1,1904 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-03 13:13
-
-import datetime
-import django.core.validators
-import django.db.models.deletion
-import general_ledger.models.file_upload
-import simple_history.models
-import uuid
-import xstate_machine
-from django.conf import settings
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    replaces = [
-        ("general_ledger", "0001_initial"),
-        ("general_ledger", "0002_alter_historicalinvoice_invoice_number_and_more"),
-        ("general_ledger", "0003_bankstatementline_ofx_fitid_and_more"),
-        ("general_ledger", "0004_alter_bankstatementline_options"),
-        (
-            "general_ledger",
-            "0005_bankstatementline_bankstatementline_uniq_bank_date_index",
-        ),
-        ("general_ledger", "0006_alter_bankstatementline_options"),
-        ("general_ledger", "0007_bankbalance_balance_type"),
-    ]
-
-    initial = True
-
-    dependencies = [
-        ("contenttypes", "0002_remove_content_type_name"),
-        migrations.swappable_dependency(settings.AUTH_USER_MODEL),
-    ]
-
-    operations = [
-        migrations.CreateModel(
-            name="AccountType",
-            fields=[
-                ("slug", models.SlugField(blank=True, max_length=22, null=True)),
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("description", models.TextField(blank=True)),
-                ("name", models.CharField(max_length=100)),
-                (
-                    "category",
-                    models.CharField(
-                        choices=[
-                            ("A", "Asset"),
-                            ("L", "Liability"),
-                            ("E", "Equity"),
-                            ("R", "Revenue"),
-                            ("X", "Expense"),
-                        ],
-                        default="A",
-                        max_length=20,
-                    ),
-                ),
-                ("is_deprecated", models.BooleanField(default=False)),
-            ],
-            options={
-                "verbose_name": "Account Type",
-                "verbose_name_plural": "Account Types",
-                "db_table": "gl_account_type",
-                "ordering": ["name"],
-            },
-        ),
-        migrations.CreateModel(
-            name="DocumentNumberSequence",
-            fields=[
-                (
-                    "id",
-                    models.BigAutoField(
-                        auto_created=True,
-                        primary_key=True,
-                        serialize=False,
-                        verbose_name="ID",
-                    ),
-                ),
-                ("prefix", models.CharField(max_length=10, unique=True)),
-                ("last_number", models.PositiveIntegerField(default=0)),
-            ],
-        ),
-        migrations.CreateModel(
-            name="FileUpload",
-            fields=[
-                (
-                    "id",
-                    models.BigAutoField(
-                        auto_created=True,
-                        primary_key=True,
-                        serialize=False,
-                        verbose_name="ID",
-                    ),
-                ),
-                (
-                    "file",
-                    models.FileField(
-                        upload_to=general_ledger.models.file_upload.generate_unique_filename
-                    ),
-                ),
-                ("uploaded_at", models.DateTimeField(auto_now_add=True)),
-                ("name", models.CharField(blank=True, max_length=255, null=True)),
-                (
-                    "uploaded_name",
-                    models.CharField(blank=True, max_length=100, null=True),
-                ),
-                (
-                    "original_file_name",
-                    models.CharField(blank=True, max_length=100, null=True),
-                ),
-                ("file_type", models.CharField(blank=True, max_length=50, null=True)),
-                ("is_processed", models.BooleanField(default=False)),
-                ("processing_error", models.TextField(blank=True, null=True)),
-                ("sha256", models.CharField(blank=True, max_length=64, null=True)),
-            ],
-        ),
-        migrations.CreateModel(
-            name="XeroGlImport",
-            fields=[
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("journal_number", models.CharField(max_length=12)),
-                ("journal_date", models.DateField()),
-                ("account_name", models.CharField(max_length=200, null=True)),
-                ("account_code", models.CharField(max_length=20)),
-                ("name", models.CharField(max_length=20)),
-                ("net_amount", models.DecimalField(decimal_places=2, max_digits=12)),
-                ("gst_amount", models.DecimalField(decimal_places=2, max_digits=12)),
-                ("gross_amount", models.DecimalField(decimal_places=2, max_digits=12)),
-                ("tax_code", models.CharField(max_length=10, null=True)),
-                ("reference", models.CharField(blank=True, max_length=200)),
-                ("description", models.CharField(blank=True, max_length=200)),
-                ("bank_account_code", models.CharField(max_length=20, null=True)),
-            ],
-            options={
-                "verbose_name": "XeroGlImport",
-                "verbose_name_plural": "XeroGlImports",
-                "db_table": "gl_xero_gl_import",
-                "ordering": ["journal_date"],
-            },
-        ),
-        migrations.CreateModel(
-            name="Account",
-            fields=[
-                ("slug", models.SlugField(blank=True, max_length=22, null=True)),
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("created_at", models.DateTimeField(auto_now_add=True, null=True)),
-                ("updated_at", models.DateTimeField(auto_now=True)),
-                ("name", models.CharField(max_length=100)),
-                ("description", models.TextField(blank=True)),
-                ("code", models.CharField(blank=True, max_length=20)),
-                ("currency", models.CharField(default="GBP", max_length=3)),
-                ("is_system", models.BooleanField(default=False)),
-                ("is_placeholder", models.BooleanField(default=False)),
-                ("is_hidden", models.BooleanField(default=False)),
-                (
-                    "balance",
-                    models.DecimalField(decimal_places=2, default=0.0, max_digits=12),
-                ),
-                (
-                    "type",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.accounttype",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name_plural": "accounts",
-                "db_table": "gl_account",
-                "ordering": ["name"],
-            },
-        ),
-        migrations.CreateModel(
-            name="Bank",
-            fields=[
-                ("slug", models.SlugField(blank=True, max_length=22, null=True)),
-                ("created_at", models.DateTimeField(auto_now_add=True, null=True)),
-                ("updated_at", models.DateTimeField(auto_now=True)),
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("name", models.CharField(max_length=255)),
-                ("account_number", models.CharField(max_length=20, unique=True)),
-                (
-                    "routing_number",
-                    models.CharField(blank=True, max_length=20, null=True),
-                ),
-                ("sort_code", models.CharField(max_length=20, null=True)),
-                (
-                    "type",
-                    models.CharField(
-                        choices=[("CH", "Checking"), ("SA", "Savings")],
-                        default="CH",
-                        max_length=2,
-                    ),
-                ),
-                ("is_active", models.BooleanField(default=True)),
-                ("is_locked", models.BooleanField(default=False)),
-                (
-                    "account",
-                    models.OneToOneField(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="bank_account",
-                        to="general_ledger.account",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name": "Bank",
-                "verbose_name_plural": "Banks",
-                "db_table": "gl_bank",
-                "ordering": ["name"],
-            },
-        ),
-        migrations.CreateModel(
-            name="BankBalance",
-            fields=[
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("created_at", models.DateTimeField(auto_now_add=True, null=True)),
-                ("updated_at", models.DateTimeField(auto_now=True)),
-                ("balance", models.DecimalField(decimal_places=4, max_digits=10)),
-                ("balance_date", models.DateTimeField()),
-                (
-                    "balance_source",
-                    models.CharField(blank=True, default="", max_length=255),
-                ),
-                (
-                    "bank",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.bank",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name": "Bank Balance",
-                "verbose_name_plural": "Bank Balances",
-                "db_table": "gl_bank_balance",
-            },
-        ),
-        migrations.CreateModel(
-            name="BankStatementLine",
-            fields=[
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("created_at", models.DateTimeField(auto_now_add=True, null=True)),
-                ("updated_at", models.DateTimeField(auto_now=True)),
-                ("date", models.DateField()),
-                (
-                    "name",
-                    models.CharField(
-                        help_text="This is the description of the transaction. It is confusingly called 'name' by the OFX specification. It is populated from the description when provided",
-                        max_length=255,
-                    ),
-                ),
-                ("payee", models.CharField(blank=True, max_length=255, null=True)),
-                ("hash", models.CharField(blank=True, max_length=50)),
-                ("index", models.PositiveIntegerField(default=0)),
-                ("amount", models.DecimalField(decimal_places=4, max_digits=16)),
-                (
-                    "balance",
-                    models.DecimalField(
-                        blank=True, decimal_places=4, max_digits=16, null=True
-                    ),
-                ),
-                (
-                    "transaction_id",
-                    models.CharField(blank=True, max_length=124, null=True),
-                ),
-                ("type", models.CharField(blank=True, max_length=255, null=True)),
-                ("is_matched", models.BooleanField(default=False)),
-                ("is_reconciled", models.BooleanField(default=False)),
-                (
-                    "bank",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.bank",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name": "Bank Statement Line",
-                "verbose_name_plural": "Bank Statement Lines",
-                "db_table": "gl_bank_statement_line",
-                "ordering": ["date", "name"],
-            },
-        ),
-        migrations.CreateModel(
-            name="Book",
-            fields=[
-                ("slug", models.SlugField(blank=True, max_length=22, null=True)),
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("created_at", models.DateTimeField(auto_now_add=True, null=True)),
-                ("updated_at", models.DateTimeField(auto_now=True)),
-                (
-                    "sales_tax_inclusive",
-                    models.CharField(
-                        blank=True,
-                        choices=[
-                            ("Inc", "Inclusive"),
-                            ("Exc", "Exclusive"),
-                            ("Non", "None"),
-                        ],
-                        default="Exc",
-                        max_length=3,
-                        null=True,
-                    ),
-                ),
-                (
-                    "purchases_tax_inclusive",
-                    models.CharField(
-                        blank=True,
-                        choices=[
-                            ("Inc", "Inclusive"),
-                            ("Exc", "Exclusive"),
-                            ("Non", "None"),
-                        ],
-                        default="Exc",
-                        max_length=3,
-                        null=True,
-                    ),
-                ),
-                (
-                    "invoice_sequence",
-                    models.PositiveIntegerField(
-                        default=1, help_text="The next number to use for invoices"
-                    ),
-                ),
-                (
-                    "invoice_prefix",
-                    models.CharField(
-                        default="INV",
-                        help_text="The prefix to use for invoices",
-                        max_length=10,
-                    ),
-                ),
-                (
-                    "bill_sequence",
-                    models.PositiveIntegerField(
-                        default=1, help_text="The next number to use for bills"
-                    ),
-                ),
-                (
-                    "bill_prefix",
-                    models.CharField(
-                        default="BILL",
-                        help_text="The prefix to use for Bill numbers",
-                        max_length=10,
-                    ),
-                ),
-                (
-                    "name",
-                    models.CharField(
-                        help_text="The name must be at least 3 characters long.",
-                        max_length=70,
-                        unique=True,
-                        validators=[django.core.validators.MinLengthValidator(3)],
-                        verbose_name="Book Name",
-                    ),
-                ),
-                ("is_demo", models.BooleanField(default=False)),
-                ("is_vat_registered", models.BooleanField(default=False)),
-                (
-                    "business_name",
-                    models.CharField(blank=True, max_length=100, null=True),
-                ),
-                (
-                    "business_address",
-                    models.CharField(blank=True, max_length=100, null=True),
-                ),
-                ("vat_number", models.CharField(blank=True, max_length=12, null=True)),
-                (
-                    "company_number",
-                    models.CharField(blank=True, max_length=12, null=True),
-                ),
-                ("business_website", models.URLField(blank=True, null=True)),
-                (
-                    "business_phone",
-                    models.CharField(blank=True, max_length=20, null=True),
-                ),
-                (
-                    "business_email",
-                    models.EmailField(blank=True, max_length=254, null=True),
-                ),
-                (
-                    "accounts_payable",
-                    models.ForeignKey(
-                        blank=True,
-                        null=True,
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "accounts_receivable",
-                    models.ForeignKey(
-                        blank=True,
-                        null=True,
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "owner",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to=settings.AUTH_USER_MODEL,
-                    ),
-                ),
-                (
-                    "purchases_account",
-                    models.ForeignKey(
-                        blank=True,
-                        null=True,
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "sales_account",
-                    models.ForeignKey(
-                        blank=True,
-                        null=True,
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name_plural": "books",
-                "db_table": "gl_book",
-            },
-        ),
-        migrations.AddField(
-            model_name="bank",
-            name="book",
-            field=models.ForeignKey(
-                on_delete=django.db.models.deletion.CASCADE, to="general_ledger.book"
-            ),
-        ),
-        migrations.AddField(
-            model_name="accounttype",
-            name="book",
-            field=models.ForeignKey(
-                on_delete=django.db.models.deletion.CASCADE, to="general_ledger.book"
-            ),
-        ),
-        migrations.CreateModel(
-            name="ChartOfAccounts",
-            fields=[
-                ("slug", models.SlugField(blank=True, max_length=22, null=True)),
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("name", models.CharField(max_length=255)),
-                ("description", models.TextField(blank=True, null=True)),
-                ("is_system", models.BooleanField(default=False)),
-                ("is_placeholder", models.BooleanField(default=False)),
-                ("is_hidden", models.BooleanField(default=False)),
-                (
-                    "book",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.book",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name": "Chart of Accounts",
-                "verbose_name_plural": "Charts of Accounts",
-                "db_table": "gl_coa",
-                "ordering": ["name"],
-            },
-        ),
-        migrations.AddField(
-            model_name="account",
-            name="coa",
-            field=models.ForeignKey(
-                on_delete=django.db.models.deletion.CASCADE,
-                to="general_ledger.chartofaccounts",
-            ),
-        ),
-        migrations.CreateModel(
-            name="Contact",
-            fields=[
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("created_at", models.DateTimeField(auto_now_add=True, null=True)),
-                ("updated_at", models.DateTimeField(auto_now=True)),
-                ("name", models.CharField(max_length=100)),
-                ("address", models.CharField(blank=True, max_length=100)),
-                ("phone", models.CharField(blank=True, max_length=100)),
-                ("email", models.EmailField(blank=True, max_length=254)),
-                (
-                    "company_number",
-                    models.CharField(blank=True, max_length=12, null=True),
-                ),
-                ("is_customer", models.BooleanField(default=True)),
-                ("is_supplier", models.BooleanField(default=False)),
-                ("is_demo", models.BooleanField(default=False)),
-                ("is_vat_registered", models.BooleanField(default=False)),
-                ("vat_number", models.CharField(blank=True, max_length=12, null=True)),
-                (
-                    "sales_tax_inclusive",
-                    models.CharField(
-                        blank=True,
-                        choices=[
-                            ("Inc", "Inclusive"),
-                            ("Exc", "Exclusive"),
-                            ("Non", "None"),
-                        ],
-                        default="Exc",
-                        max_length=3,
-                        null=True,
-                    ),
-                ),
-                (
-                    "purchases_tax_inclusive",
-                    models.CharField(
-                        blank=True,
-                        choices=[
-                            ("Inc", "Inclusive"),
-                            ("Exc", "Exclusive"),
-                            ("Non", "None"),
-                        ],
-                        default="Exc",
-                        max_length=3,
-                        null=True,
-                    ),
-                ),
-                (
-                    "book",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.book",
-                    ),
-                ),
-                (
-                    "purchases_account",
-                    models.ForeignKey(
-                        blank=True,
-                        null=True,
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="purchases_contacts",
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "sales_account",
-                    models.ForeignKey(
-                        blank=True,
-                        null=True,
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="sales_contacts",
-                        to="general_ledger.account",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name_plural": "Contacts",
-                "db_table": "gl_contact",
-                "ordering": ["name"],
-            },
-        ),
-        migrations.CreateModel(
-            name="Ledger",
-            fields=[
-                ("slug", models.SlugField(blank=True, max_length=22, null=True)),
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("created_at", models.DateTimeField(auto_now_add=True, null=True)),
-                ("updated_at", models.DateTimeField(auto_now=True)),
-                ("name", models.CharField(max_length=255)),
-                ("description", models.TextField(blank=True, null=True)),
-                ("is_posted", models.BooleanField(default=False)),
-                ("is_locked", models.BooleanField(default=False)),
-                ("is_system", models.BooleanField(default=False)),
-                ("is_hidden", models.BooleanField(default=False)),
-                (
-                    "book",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.book",
-                    ),
-                ),
-                (
-                    "coa",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.chartofaccounts",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name": "Ledger",
-                "verbose_name_plural": "Ledgers",
-                "db_table": "gl_ledger",
-                "ordering": ["name"],
-                "unique_together": {("name", "book"), ("slug", "book")},
-            },
-        ),
-        migrations.CreateModel(
-            name="Invoice",
-            fields=[
-                ("slug", models.SlugField(blank=True, max_length=22, null=True)),
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("created_at", models.DateTimeField(auto_now_add=True, null=True)),
-                ("updated_at", models.DateTimeField(auto_now=True)),
-                (
-                    "sales_tax_inclusive",
-                    models.CharField(
-                        blank=True,
-                        choices=[
-                            ("Inc", "Inclusive"),
-                            ("Exc", "Exclusive"),
-                            ("Non", "None"),
-                        ],
-                        default="Exc",
-                        max_length=3,
-                        null=True,
-                    ),
-                ),
-                (
-                    "purchases_tax_inclusive",
-                    models.CharField(
-                        blank=True,
-                        choices=[
-                            ("Inc", "Inclusive"),
-                            ("Exc", "Exclusive"),
-                            ("Non", "None"),
-                        ],
-                        default="Exc",
-                        max_length=3,
-                        null=True,
-                    ),
-                ),
-                ("description", models.CharField(blank=True, max_length=255)),
-                ("invoice_number", models.CharField(max_length=20, unique=True)),
-                ("date", models.DateField(default=datetime.date.today)),
-                ("due_date", models.DateField(blank=True, null=True)),
-                ("is_active", models.BooleanField(default=True)),
-                ("is_locked", models.BooleanField(default=False)),
-                ("is_system", models.BooleanField(default=False)),
-                (
-                    "status",
-                    models.CharField(
-                        choices=[
-                            ("DR", "Draft"),
-                            ("AA", "Awaiting Approval"),
-                            ("AP", "Awaiting Payment"),
-                            ("PD", "Paid"),
-                        ],
-                        default="DR",
-                        max_length=2,
-                    ),
-                ),
-                (
-                    "tax_inclusive",
-                    models.CharField(
-                        blank=True,
-                        choices=[
-                            ("Inc", "Inclusive"),
-                            ("Exc", "Exclusive"),
-                            ("Non", "None"),
-                        ],
-                        default="Exc",
-                        max_length=3,
-                        null=True,
-                    ),
-                ),
-                (
-                    "total_amount",
-                    models.DecimalField(decimal_places=4, default=0, max_digits=20),
-                ),
-                (
-                    "accounts_payable",
-                    models.ForeignKey(
-                        blank=True,
-                        null=True,
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "accounts_receivable",
-                    models.ForeignKey(
-                        blank=True,
-                        null=True,
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "bank_account",
-                    models.ForeignKey(
-                        blank=True,
-                        null=True,
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="bank_accounts",
-                        to="general_ledger.bank",
-                    ),
-                ),
-                (
-                    "contact",
-                    models.ForeignKey(
-                        limit_choices_to={"is_customer": True},
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.contact",
-                    ),
-                ),
-                (
-                    "purchases_account",
-                    models.ForeignKey(
-                        blank=True,
-                        null=True,
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "sales_account",
-                    models.ForeignKey(
-                        blank=True,
-                        null=True,
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "ledger",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.ledger",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name": "Invoice",
-                "verbose_name_plural": "Invoices",
-                "db_table": "gl_invoice",
-                "ordering": ["-created_at"],
-            },
-        ),
-        migrations.CreateModel(
-            name="Payment",
-            fields=[
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("created_at", models.DateTimeField(auto_now_add=True, null=True)),
-                ("updated_at", models.DateTimeField(auto_now=True)),
-                ("date", models.DateField()),
-                (
-                    "amount",
-                    models.DecimalField(decimal_places=4, default=0.0, max_digits=16),
-                ),
-                ("is_posted", models.BooleanField(default=False)),
-                ("is_paid", models.BooleanField(default=False)),
-                ("is_locked", models.BooleanField(default=False)),
-                ("is_system", models.BooleanField(default=False)),
-                (
-                    "state",
-                    xstate_machine.FSMField(
-                        choices=[
-                            ("DR", "Draft"),
-                            ("RE", "Recorded"),
-                            ("PO", "Posted"),
-                            ("PA", "Partial"),
-                            ("CO", "Complete"),
-                            ("CA", "Cancelled"),
-                            ("VO", "Void"),
-                        ],
-                        default="DR",
-                        max_length=50,
-                    ),
-                ),
-                (
-                    "ledger",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.ledger",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name": "Payment",
-                "verbose_name_plural": "Payments",
-                "db_table": "gl_payment",
-                "ordering": ["-created_at"],
-            },
-        ),
-        migrations.CreateModel(
-            name="PaymentItem",
-            fields=[
-                (
-                    "id",
-                    models.BigAutoField(
-                        auto_created=True,
-                        primary_key=True,
-                        serialize=False,
-                        verbose_name="ID",
-                    ),
-                ),
-                ("amount", models.DecimalField(decimal_places=4, max_digits=16)),
-                ("from_object_id", models.UUIDField()),
-                ("to_object_id", models.UUIDField()),
-                (
-                    "from_account",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "from_content_type",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="payment_from",
-                        to="contenttypes.contenttype",
-                    ),
-                ),
-                (
-                    "payment",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="items",
-                        to="general_ledger.payment",
-                    ),
-                ),
-                (
-                    "to_account",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "to_content_type",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="payment_to",
-                        to="contenttypes.contenttype",
-                    ),
-                ),
-            ],
-        ),
-        migrations.CreateModel(
-            name="PurchaseInvoice",
-            fields=[
-                ("slug", models.SlugField(blank=True, max_length=22, null=True)),
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("created_at", models.DateTimeField(auto_now_add=True, null=True)),
-                ("updated_at", models.DateTimeField(auto_now=True)),
-                (
-                    "sales_tax_inclusive",
-                    models.CharField(
-                        blank=True,
-                        choices=[
-                            ("Inc", "Inclusive"),
-                            ("Exc", "Exclusive"),
-                            ("Non", "None"),
-                        ],
-                        default="Exc",
-                        max_length=3,
-                        null=True,
-                    ),
-                ),
-                (
-                    "purchases_tax_inclusive",
-                    models.CharField(
-                        blank=True,
-                        choices=[
-                            ("Inc", "Inclusive"),
-                            ("Exc", "Exclusive"),
-                            ("Non", "None"),
-                        ],
-                        default="Exc",
-                        max_length=3,
-                        null=True,
-                    ),
-                ),
-                ("description", models.CharField(blank=True, max_length=255)),
-                ("invoice_number", models.CharField(max_length=20, unique=True)),
-                ("date", models.DateField(default=datetime.date.today)),
-                ("due_date", models.DateField(blank=True, null=True)),
-                ("is_active", models.BooleanField(default=True)),
-                ("is_locked", models.BooleanField(default=False)),
-                ("is_system", models.BooleanField(default=False)),
-                (
-                    "tax_inclusive",
-                    models.CharField(
-                        blank=True,
-                        choices=[
-                            ("Inc", "Inclusive"),
-                            ("Exc", "Exclusive"),
-                            ("Non", "None"),
-                        ],
-                        default="Exc",
-                        max_length=3,
-                        null=True,
-                    ),
-                ),
-                (
-                    "amount",
-                    models.DecimalField(decimal_places=4, default=0, max_digits=10),
-                ),
-                (
-                    "state",
-                    xstate_machine.FSMField(
-                        choices=[
-                            ("DR", "Draft"),
-                            ("RE", "Recorded"),
-                            ("PO", "Posted"),
-                            ("PA", "Partial"),
-                            ("CO", "Complete"),
-                            ("CA", "Cancelled"),
-                            ("VO", "Void"),
-                        ],
-                        default="DR",
-                        max_length=50,
-                    ),
-                ),
-                (
-                    "accounts_payable",
-                    models.ForeignKey(
-                        blank=True,
-                        null=True,
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "accounts_receivable",
-                    models.ForeignKey(
-                        blank=True,
-                        null=True,
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "contact",
-                    models.ForeignKey(
-                        limit_choices_to={"is_customer": True},
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.contact",
-                    ),
-                ),
-                (
-                    "ledger",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.ledger",
-                    ),
-                ),
-                (
-                    "purchases_account",
-                    models.ForeignKey(
-                        blank=True,
-                        null=True,
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "sales_account",
-                    models.ForeignKey(
-                        blank=True,
-                        null=True,
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name": "Bill",
-                "verbose_name_plural": "Bills",
-                "db_table": "gl_bill",
-            },
-        ),
-        migrations.CreateModel(
-            name="TaxRate",
-            fields=[
-                ("slug", models.SlugField(blank=True, max_length=22, null=True)),
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("created_at", models.DateTimeField(auto_now_add=True, null=True)),
-                ("updated_at", models.DateTimeField(auto_now=True)),
-                ("description", models.TextField(blank=True)),
-                ("name", models.CharField(max_length=70)),
-                (
-                    "short_name",
-                    models.CharField(max_length=6, verbose_name="Short Name"),
-                ),
-                (
-                    "rate",
-                    models.DecimalField(decimal_places=4, default=0.0, max_digits=8),
-                ),
-                ("is_visible", models.BooleanField(default=True)),
-                ("is_active", models.BooleanField(default=True)),
-                ("is_default", models.BooleanField(default=False)),
-                ("effective_date", models.DateField(blank=True, null=True)),
-                ("end_date", models.DateField(blank=True, null=True)),
-                (
-                    "book",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.book",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name": "Tax Rate",
-                "verbose_name_plural": "Tax Rates",
-                "db_table": "gl_tax_rate",
-            },
-        ),
-        migrations.CreateModel(
-            name="PurchaseInvoiceLine",
-            fields=[
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("description", models.TextField(blank=True)),
-                ("name", models.CharField(blank=True, max_length=100)),
-                ("quantity", models.PositiveIntegerField()),
-                ("unit_price", models.DecimalField(decimal_places=4, max_digits=16)),
-                ("order", models.PositiveIntegerField(default=0)),
-                (
-                    "account",
-                    models.ForeignKey(
-                        blank=True,
-                        null=True,
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "invoice",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="lines",
-                        to="general_ledger.purchaseinvoice",
-                    ),
-                ),
-                (
-                    "vat_rate",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.taxrate",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name": "Bill Line Item",
-                "verbose_name_plural": "Bill Line Item",
-                "db_table": "gl_purchaseinvoice_line_item",
-            },
-        ),
-        migrations.AddField(
-            model_name="purchaseinvoice",
-            name="purchases_tax_rate",
-            field=models.ForeignKey(
-                blank=True,
-                null=True,
-                on_delete=django.db.models.deletion.CASCADE,
-                related_name="+",
-                to="general_ledger.taxrate",
-            ),
-        ),
-        migrations.AddField(
-            model_name="purchaseinvoice",
-            name="sales_tax_rate",
-            field=models.ForeignKey(
-                blank=True,
-                null=True,
-                on_delete=django.db.models.deletion.CASCADE,
-                related_name="+",
-                to="general_ledger.taxrate",
-            ),
-        ),
-        migrations.CreateModel(
-            name="InvoiceLine",
-            fields=[
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("description", models.TextField(blank=True)),
-                ("name", models.CharField(blank=True, max_length=100)),
-                ("quantity", models.DecimalField(decimal_places=0, max_digits=10)),
-                ("unit_price", models.DecimalField(decimal_places=4, max_digits=16)),
-                ("order", models.PositiveIntegerField(default=0)),
-                (
-                    "account",
-                    models.ForeignKey(
-                        blank=True,
-                        null=True,
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "invoice",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        related_name="invoice_lines",
-                        to="general_ledger.invoice",
-                    ),
-                ),
-                (
-                    "vat_rate",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.taxrate",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name": "Invoice Line Item",
-                "verbose_name_plural": "Invoice Line Items",
-                "db_table": "gl_line_item",
-                "ordering": ["order"],
-            },
-        ),
-        migrations.AddField(
-            model_name="invoice",
-            name="purchases_tax_rate",
-            field=models.ForeignKey(
-                blank=True,
-                null=True,
-                on_delete=django.db.models.deletion.CASCADE,
-                related_name="+",
-                to="general_ledger.taxrate",
-            ),
-        ),
-        migrations.AddField(
-            model_name="invoice",
-            name="sales_tax_rate",
-            field=models.ForeignKey(
-                blank=True,
-                null=True,
-                on_delete=django.db.models.deletion.CASCADE,
-                related_name="+",
-                to="general_ledger.taxrate",
-            ),
-        ),
-        migrations.CreateModel(
-            name="HistoricalInvoice",
-            fields=[
-                ("slug", models.SlugField(blank=True, max_length=22, null=True)),
-                ("id", models.UUIDField(db_index=True, default=uuid.uuid4)),
-                (
-                    "created_at",
-                    models.DateTimeField(blank=True, editable=False, null=True),
-                ),
-                ("updated_at", models.DateTimeField(blank=True, editable=False)),
-                (
-                    "sales_tax_inclusive",
-                    models.CharField(
-                        blank=True,
-                        choices=[
-                            ("Inc", "Inclusive"),
-                            ("Exc", "Exclusive"),
-                            ("Non", "None"),
-                        ],
-                        default="Exc",
-                        max_length=3,
-                        null=True,
-                    ),
-                ),
-                (
-                    "purchases_tax_inclusive",
-                    models.CharField(
-                        blank=True,
-                        choices=[
-                            ("Inc", "Inclusive"),
-                            ("Exc", "Exclusive"),
-                            ("Non", "None"),
-                        ],
-                        default="Exc",
-                        max_length=3,
-                        null=True,
-                    ),
-                ),
-                ("description", models.CharField(blank=True, max_length=255)),
-                ("invoice_number", models.CharField(db_index=True, max_length=20)),
-                ("date", models.DateField(default=datetime.date.today)),
-                ("due_date", models.DateField(blank=True, null=True)),
-                ("is_active", models.BooleanField(default=True)),
-                ("is_locked", models.BooleanField(default=False)),
-                ("is_system", models.BooleanField(default=False)),
-                (
-                    "status",
-                    models.CharField(
-                        choices=[
-                            ("DR", "Draft"),
-                            ("AA", "Awaiting Approval"),
-                            ("AP", "Awaiting Payment"),
-                            ("PD", "Paid"),
-                        ],
-                        default="DR",
-                        max_length=2,
-                    ),
-                ),
-                (
-                    "tax_inclusive",
-                    models.CharField(
-                        blank=True,
-                        choices=[
-                            ("Inc", "Inclusive"),
-                            ("Exc", "Exclusive"),
-                            ("Non", "None"),
-                        ],
-                        default="Exc",
-                        max_length=3,
-                        null=True,
-                    ),
-                ),
-                (
-                    "total_amount",
-                    models.DecimalField(decimal_places=4, default=0, max_digits=20),
-                ),
-                ("history_id", models.AutoField(primary_key=True, serialize=False)),
-                ("history_date", models.DateTimeField(db_index=True)),
-                ("history_change_reason", models.CharField(max_length=100, null=True)),
-                (
-                    "history_type",
-                    models.CharField(
-                        choices=[("+", "Created"), ("~", "Changed"), ("-", "Deleted")],
-                        max_length=1,
-                    ),
-                ),
-                (
-                    "accounts_payable",
-                    models.ForeignKey(
-                        blank=True,
-                        db_constraint=False,
-                        null=True,
-                        on_delete=django.db.models.deletion.DO_NOTHING,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "accounts_receivable",
-                    models.ForeignKey(
-                        blank=True,
-                        db_constraint=False,
-                        null=True,
-                        on_delete=django.db.models.deletion.DO_NOTHING,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "bank_account",
-                    models.ForeignKey(
-                        blank=True,
-                        db_constraint=False,
-                        null=True,
-                        on_delete=django.db.models.deletion.DO_NOTHING,
-                        related_name="+",
-                        to="general_ledger.bank",
-                    ),
-                ),
-                (
-                    "contact",
-                    models.ForeignKey(
-                        blank=True,
-                        db_constraint=False,
-                        limit_choices_to={"is_customer": True},
-                        null=True,
-                        on_delete=django.db.models.deletion.DO_NOTHING,
-                        related_name="+",
-                        to="general_ledger.contact",
-                    ),
-                ),
-                (
-                    "history_user",
-                    models.ForeignKey(
-                        null=True,
-                        on_delete=django.db.models.deletion.SET_NULL,
-                        related_name="+",
-                        to=settings.AUTH_USER_MODEL,
-                    ),
-                ),
-                (
-                    "purchases_account",
-                    models.ForeignKey(
-                        blank=True,
-                        db_constraint=False,
-                        null=True,
-                        on_delete=django.db.models.deletion.DO_NOTHING,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "sales_account",
-                    models.ForeignKey(
-                        blank=True,
-                        db_constraint=False,
-                        null=True,
-                        on_delete=django.db.models.deletion.DO_NOTHING,
-                        related_name="+",
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "ledger",
-                    models.ForeignKey(
-                        blank=True,
-                        db_constraint=False,
-                        null=True,
-                        on_delete=django.db.models.deletion.DO_NOTHING,
-                        related_name="+",
-                        to="general_ledger.ledger",
-                    ),
-                ),
-                (
-                    "purchases_tax_rate",
-                    models.ForeignKey(
-                        blank=True,
-                        db_constraint=False,
-                        null=True,
-                        on_delete=django.db.models.deletion.DO_NOTHING,
-                        related_name="+",
-                        to="general_ledger.taxrate",
-                    ),
-                ),
-                (
-                    "sales_tax_rate",
-                    models.ForeignKey(
-                        blank=True,
-                        db_constraint=False,
-                        null=True,
-                        on_delete=django.db.models.deletion.DO_NOTHING,
-                        related_name="+",
-                        to="general_ledger.taxrate",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name": "historical Invoice",
-                "verbose_name_plural": "historical Invoices",
-                "ordering": ("-history_date", "-history_id"),
-                "get_latest_by": ("history_date", "history_id"),
-            },
-            bases=(simple_history.models.HistoricalChanges, models.Model),
-        ),
-        migrations.AddField(
-            model_name="contact",
-            name="purchases_tax_rate",
-            field=models.ForeignKey(
-                blank=True,
-                null=True,
-                on_delete=django.db.models.deletion.CASCADE,
-                related_name="purchases_tax_contacts",
-                to="general_ledger.taxrate",
-            ),
-        ),
-        migrations.AddField(
-            model_name="contact",
-            name="sales_tax_rate",
-            field=models.ForeignKey(
-                blank=True,
-                null=True,
-                on_delete=django.db.models.deletion.CASCADE,
-                related_name="sales_tax_contacts",
-                to="general_ledger.taxrate",
-            ),
-        ),
-        migrations.AddField(
-            model_name="book",
-            name="purchases_tax_rate",
-            field=models.ForeignKey(
-                blank=True,
-                null=True,
-                on_delete=django.db.models.deletion.CASCADE,
-                related_name="+",
-                to="general_ledger.taxrate",
-            ),
-        ),
-        migrations.AddField(
-            model_name="book",
-            name="sales_tax_rate",
-            field=models.ForeignKey(
-                blank=True,
-                null=True,
-                on_delete=django.db.models.deletion.CASCADE,
-                related_name="+",
-                to="general_ledger.taxrate",
-            ),
-        ),
-        migrations.AddField(
-            model_name="account",
-            name="tax_rate",
-            field=models.ForeignKey(
-                on_delete=django.db.models.deletion.CASCADE, to="general_ledger.taxrate"
-            ),
-        ),
-        migrations.CreateModel(
-            name="TaxType",
-            fields=[
-                ("slug", models.SlugField(blank=True, max_length=22, null=True)),
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("created_at", models.DateTimeField(auto_now_add=True, null=True)),
-                ("updated_at", models.DateTimeField(auto_now=True)),
-                ("name", models.CharField(max_length=50)),
-                ("is_active", models.BooleanField(default=True)),
-                ("is_visible", models.BooleanField(default=True)),
-                ("is_deprecated", models.BooleanField(default=False)),
-                (
-                    "book",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.book",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name": "Tax Type",
-                "verbose_name_plural": "Tax Type",
-                "db_table": "gl_tax_type",
-            },
-        ),
-        migrations.AddField(
-            model_name="taxrate",
-            name="tax_type",
-            field=models.ForeignKey(
-                on_delete=django.db.models.deletion.CASCADE, to="general_ledger.taxtype"
-            ),
-        ),
-        migrations.CreateModel(
-            name="Transaction",
-            fields=[
-                (
-                    "id",
-                    models.UUIDField(
-                        default=uuid.uuid4,
-                        primary_key=True,
-                        serialize=False,
-                        unique=True,
-                    ),
-                ),
-                ("description", models.CharField(max_length=200)),
-                (
-                    "post_date",
-                    models.DateTimeField(
-                        blank=True, null=True, verbose_name="post_date"
-                    ),
-                ),
-                (
-                    "trans_date",
-                    models.DateField(blank=True, null=True, verbose_name="trans_date"),
-                ),
-                (
-                    "trans_datetime",
-                    models.DateTimeField(
-                        blank=True, null=True, verbose_name="trans_date_time"
-                    ),
-                ),
-                ("is_posted", models.BooleanField(default=False)),
-                ("is_locked", models.BooleanField(default=False)),
-                (
-                    "ledger",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.ledger",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name": "Transaction",
-                "verbose_name_plural": "Transactions",
-                "db_table": "gl_transaction",
-                "ordering": ["trans_date"],
-            },
-        ),
-        migrations.CreateModel(
-            name="PaymentTransaction",
-            fields=[
-                (
-                    "id",
-                    models.BigAutoField(
-                        auto_created=True,
-                        primary_key=True,
-                        serialize=False,
-                        verbose_name="ID",
-                    ),
-                ),
-                (
-                    "payment",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.payment",
-                    ),
-                ),
-                (
-                    "transaction",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.transaction",
-                    ),
-                ),
-            ],
-        ),
-        migrations.AddField(
-            model_name="payment",
-            name="transactions",
-            field=models.ManyToManyField(
-                related_name="payments",
-                through="general_ledger.PaymentTransaction",
-                to="general_ledger.transaction",
-            ),
-        ),
-        migrations.CreateModel(
-            name="InvoiceTransaction",
-            fields=[
-                (
-                    "id",
-                    models.BigAutoField(
-                        auto_created=True,
-                        primary_key=True,
-                        serialize=False,
-                        verbose_name="ID",
-                    ),
-                ),
-                (
-                    "invoice",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.invoice",
-                    ),
-                ),
-                (
-                    "transaction",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.transaction",
-                    ),
-                ),
-            ],
-        ),
-        migrations.AddField(
-            model_name="invoice",
-            name="transactions",
-            field=models.ManyToManyField(
-                related_name="invoices",
-                through="general_ledger.InvoiceTransaction",
-                to="general_ledger.transaction",
-            ),
-        ),
-        migrations.CreateModel(
-            name="Entry",
-            fields=[
-                (
-                    "id",
-                    models.BigAutoField(
-                        auto_created=True,
-                        primary_key=True,
-                        serialize=False,
-                        verbose_name="ID",
-                    ),
-                ),
-                ("created_at", models.DateTimeField(auto_now_add=True, null=True)),
-                ("updated_at", models.DateTimeField(auto_now=True)),
-                ("description", models.CharField(max_length=200)),
-                (
-                    "amount",
-                    models.DecimalField(
-                        decimal_places=4,
-                        default=0.0,
-                        help_text="Account of the transaction.",
-                        max_digits=20,
-                        validators=[django.core.validators.MinValueValidator(0)],
-                        verbose_name="Amount",
-                    ),
-                ),
-                (
-                    "tx_type",
-                    models.CharField(
-                        choices=[("Dr", "Debit"), ("Cr", "Credit")],
-                        default="Dr",
-                        max_length=10,
-                        verbose_name="Tx Type",
-                    ),
-                ),
-                (
-                    "account",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.account",
-                    ),
-                ),
-                (
-                    "transaction",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.transaction",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name": "Entry",
-                "verbose_name_plural": "Transaction Entries",
-                "db_table": "gl_transaction_entry",
-                "ordering": ["transaction__trans_date"],
-            },
-        ),
-        migrations.CreateModel(
-            name="UserBookAccess",
-            fields=[
-                (
-                    "id",
-                    models.BigAutoField(
-                        auto_created=True,
-                        primary_key=True,
-                        serialize=False,
-                        verbose_name="ID",
-                    ),
-                ),
-                ("is_read_only", models.BooleanField(default=False)),
-                (
-                    "book",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to="general_ledger.book",
-                    ),
-                ),
-                (
-                    "user",
-                    models.ForeignKey(
-                        on_delete=django.db.models.deletion.CASCADE,
-                        to=settings.AUTH_USER_MODEL,
-                    ),
-                ),
-            ],
-        ),
-        migrations.AddField(
-            model_name="book",
-            name="users",
-            field=models.ManyToManyField(
-                related_name="accessible_books",
-                through="general_ledger.UserBookAccess",
-                to=settings.AUTH_USER_MODEL,
-            ),
-        ),
-        migrations.AlterUniqueTogether(
-            name="bank",
-            unique_together={("book", "slug")},
-        ),
-        migrations.AlterUniqueTogether(
-            name="accounttype",
-            unique_together={("slug", "book")},
-        ),
-        migrations.AddConstraint(
-            model_name="contact",
-            constraint=models.UniqueConstraint(
-                fields=("name", "book"), name="name_book_uniq"
-            ),
-        ),
-        migrations.AddConstraint(
-            model_name="account",
-            constraint=models.UniqueConstraint(
-                fields=("name", "coa"), name="name_coa_uniq"
-            ),
-        ),
-        migrations.AddConstraint(
-            model_name="account",
-            constraint=models.UniqueConstraint(
-                fields=("slug", "coa"), name="slug_coa_uniq"
-            ),
-        ),
-        migrations.AlterUniqueTogether(
-            name="taxtype",
-            unique_together={("name", "book"), ("slug", "book")},
-        ),
-        migrations.AddConstraint(
-            model_name="taxrate",
-            constraint=models.UniqueConstraint(
-                fields=("slug", "tax_type"), name="slug_tax_type_uniq"
-            ),
-        ),
-        migrations.AddConstraint(
-            model_name="taxrate",
-            constraint=models.UniqueConstraint(
-                fields=("slug", "book"), name="tax_rate_uniq_slug_book"
-            ),
-        ),
-        migrations.AddConstraint(
-            model_name="taxrate",
-            constraint=models.UniqueConstraint(
-                fields=("name", "book"), name="tax_rate_uniq_name_book"
-            ),
-        ),
-        migrations.AlterUniqueTogether(
-            name="paymenttransaction",
-            unique_together={("payment", "transaction")},
-        ),
-        migrations.AlterUniqueTogether(
-            name="invoicetransaction",
-            unique_together={("invoice", "transaction")},
-        ),
-        migrations.AlterUniqueTogether(
-            name="userbookaccess",
-            unique_together={("user", "book")},
-        ),
-        migrations.AddConstraint(
-            model_name="book",
-            constraint=models.UniqueConstraint(
-                fields=("owner", "slug"), name="book_uniq_owner_slug"
-            ),
-        ),
-        migrations.AlterField(
-            model_name="historicalinvoice",
-            name="invoice_number",
-            field=models.CharField(max_length=20),
-        ),
-        migrations.AlterField(
-            model_name="invoice",
-            name="invoice_number",
-            field=models.CharField(max_length=20),
-        ),
-        migrations.AlterField(
-            model_name="purchaseinvoice",
-            name="invoice_number",
-            field=models.CharField(max_length=20),
-        ),
-        migrations.AddField(
-            model_name="bankstatementline",
-            name="ofx_fitid",
-            field=models.CharField(blank=True, max_length=255),
-        ),
-        migrations.AddField(
-            model_name="bankstatementline",
-            name="ofx_memo",
-            field=models.CharField(blank=True, max_length=255),
-        ),
-        migrations.AlterModelOptions(
-            name="bankstatementline",
-            options={
-                "ordering": ["date", "index", "name"],
-                "verbose_name": "Bank Statement Line",
-                "verbose_name_plural": "Bank Statement Lines",
-            },
-        ),
-        migrations.AddConstraint(
-            model_name="bankstatementline",
-            constraint=models.UniqueConstraint(
-                fields=("bank", "date", "index"),
-                name="bankstatementline_uniq_bank_date_index",
-            ),
-        ),
-        migrations.AlterModelOptions(
-            name="bankstatementline",
-            options={
-                "ordering": ["date", "index"],
-                "verbose_name": "Bank Statement Line",
-                "verbose_name_plural": "Bank Statement Lines",
-            },
-        ),
-        migrations.AddField(
-            model_name="bankbalance",
-            name="balance_type",
-            field=models.CharField(blank=True, default="", max_length=255),
-        ),
-    ]
diff --git a/general_ledger/migrations/0002_alter_historicalinvoice_invoice_number_and_more.py b/general_ledger/migrations/0002_alter_historicalinvoice_invoice_number_and_more.py
deleted file mode 100644
index 9a65ed6..0000000
--- a/general_ledger/migrations/0002_alter_historicalinvoice_invoice_number_and_more.py
+++ /dev/null
@@ -1,28 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-01 03:34
-
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0001_initial"),
-    ]
-
-    operations = [
-        migrations.AlterField(
-            model_name="historicalinvoice",
-            name="invoice_number",
-            field=models.CharField(max_length=20),
-        ),
-        migrations.AlterField(
-            model_name="invoice",
-            name="invoice_number",
-            field=models.CharField(max_length=20),
-        ),
-        migrations.AlterField(
-            model_name="purchaseinvoice",
-            name="invoice_number",
-            field=models.CharField(max_length=20),
-        ),
-    ]
diff --git a/general_ledger/migrations/0003_bankstatementline_ofx_fitid_and_more.py b/general_ledger/migrations/0003_bankstatementline_ofx_fitid_and_more.py
deleted file mode 100644
index bfe4c30..0000000
--- a/general_ledger/migrations/0003_bankstatementline_ofx_fitid_and_more.py
+++ /dev/null
@@ -1,23 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-01 21:00
-
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0002_alter_historicalinvoice_invoice_number_and_more"),
-    ]
-
-    operations = [
-        migrations.AddField(
-            model_name="bankstatementline",
-            name="ofx_fitid",
-            field=models.CharField(blank=True, max_length=255),
-        ),
-        migrations.AddField(
-            model_name="bankstatementline",
-            name="ofx_memo",
-            field=models.CharField(blank=True, max_length=255),
-        ),
-    ]
diff --git a/general_ledger/migrations/0004_alter_bankstatementline_options.py b/general_ledger/migrations/0004_alter_bankstatementline_options.py
deleted file mode 100644
index bb64b1a..0000000
--- a/general_ledger/migrations/0004_alter_bankstatementline_options.py
+++ /dev/null
@@ -1,21 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-02 00:01
-
-from django.db import migrations
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0003_bankstatementline_ofx_fitid_and_more"),
-    ]
-
-    operations = [
-        migrations.AlterModelOptions(
-            name="bankstatementline",
-            options={
-                "ordering": ["date", "index", "name"],
-                "verbose_name": "Bank Statement Line",
-                "verbose_name_plural": "Bank Statement Lines",
-            },
-        ),
-    ]
diff --git a/general_ledger/migrations/0005_bankstatementline_bankstatementline_uniq_bank_date_index.py b/general_ledger/migrations/0005_bankstatementline_bankstatementline_uniq_bank_date_index.py
deleted file mode 100644
index 0c42437..0000000
--- a/general_ledger/migrations/0005_bankstatementline_bankstatementline_uniq_bank_date_index.py
+++ /dev/null
@@ -1,20 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-02 00:03
-
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0004_alter_bankstatementline_options"),
-    ]
-
-    operations = [
-        migrations.AddConstraint(
-            model_name="bankstatementline",
-            constraint=models.UniqueConstraint(
-                fields=("bank", "date", "index"),
-                name="bankstatementline_uniq_bank_date_index",
-            ),
-        ),
-    ]
diff --git a/general_ledger/migrations/0006_alter_bankstatementline_options.py b/general_ledger/migrations/0006_alter_bankstatementline_options.py
deleted file mode 100644
index 8591231..0000000
--- a/general_ledger/migrations/0006_alter_bankstatementline_options.py
+++ /dev/null
@@ -1,24 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-02 00:08
-
-from django.db import migrations
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        (
-            "general_ledger",
-            "0005_bankstatementline_bankstatementline_uniq_bank_date_index",
-        ),
-    ]
-
-    operations = [
-        migrations.AlterModelOptions(
-            name="bankstatementline",
-            options={
-                "ordering": ["date", "index"],
-                "verbose_name": "Bank Statement Line",
-                "verbose_name_plural": "Bank Statement Lines",
-            },
-        ),
-    ]
diff --git a/general_ledger/migrations/0007_bankbalance_balance_type.py b/general_ledger/migrations/0007_bankbalance_balance_type.py
deleted file mode 100644
index 0129e9e..0000000
--- a/general_ledger/migrations/0007_bankbalance_balance_type.py
+++ /dev/null
@@ -1,18 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-02 00:25
-
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0006_alter_bankstatementline_options"),
-    ]
-
-    operations = [
-        migrations.AddField(
-            model_name="bankbalance",
-            name="balance_type",
-            field=models.CharField(blank=True, default="", max_length=255),
-        ),
-    ]
diff --git a/general_ledger/migrations/0008_alter_bankbalance_options_historicalpayment.py b/general_ledger/migrations/0008_alter_bankbalance_options_historicalpayment.py
deleted file mode 100644
index 440eab2..0000000
--- a/general_ledger/migrations/0008_alter_bankbalance_options_historicalpayment.py
+++ /dev/null
@@ -1,100 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-04 04:55
-
-import django.db.models.deletion
-import simple_history.models
-import uuid
-import xstate_machine
-from django.conf import settings
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0001_squashed_0007_bankbalance_balance_type"),
-        migrations.swappable_dependency(settings.AUTH_USER_MODEL),
-    ]
-
-    operations = [
-        migrations.AlterModelOptions(
-            name="bankbalance",
-            options={
-                "ordering": ["balance_date"],
-                "verbose_name": "Bank Balance",
-                "verbose_name_plural": "Bank Balances",
-            },
-        ),
-        migrations.CreateModel(
-            name="HistoricalPayment",
-            fields=[
-                ("id", models.UUIDField(db_index=True, default=uuid.uuid4)),
-                (
-                    "created_at",
-                    models.DateTimeField(blank=True, editable=False, null=True),
-                ),
-                ("updated_at", models.DateTimeField(blank=True, editable=False)),
-                ("date", models.DateField()),
-                (
-                    "amount",
-                    models.DecimalField(decimal_places=4, default=0.0, max_digits=16),
-                ),
-                ("is_posted", models.BooleanField(default=False)),
-                ("is_paid", models.BooleanField(default=False)),
-                ("is_locked", models.BooleanField(default=False)),
-                ("is_system", models.BooleanField(default=False)),
-                (
-                    "state",
-                    xstate_machine.FSMField(
-                        choices=[
-                            ("DR", "Draft"),
-                            ("RE", "Recorded"),
-                            ("PO", "Posted"),
-                            ("PA", "Partial"),
-                            ("CO", "Complete"),
-                            ("CA", "Cancelled"),
-                            ("VO", "Void"),
-                        ],
-                        default="DR",
-                        max_length=50,
-                    ),
-                ),
-                ("history_id", models.AutoField(primary_key=True, serialize=False)),
-                ("history_date", models.DateTimeField(db_index=True)),
-                ("history_change_reason", models.CharField(max_length=100, null=True)),
-                (
-                    "history_type",
-                    models.CharField(
-                        choices=[("+", "Created"), ("~", "Changed"), ("-", "Deleted")],
-                        max_length=1,
-                    ),
-                ),
-                (
-                    "history_user",
-                    models.ForeignKey(
-                        null=True,
-                        on_delete=django.db.models.deletion.SET_NULL,
-                        related_name="+",
-                        to=settings.AUTH_USER_MODEL,
-                    ),
-                ),
-                (
-                    "ledger",
-                    models.ForeignKey(
-                        blank=True,
-                        db_constraint=False,
-                        null=True,
-                        on_delete=django.db.models.deletion.DO_NOTHING,
-                        related_name="+",
-                        to="general_ledger.ledger",
-                    ),
-                ),
-            ],
-            options={
-                "verbose_name": "historical Payment",
-                "verbose_name_plural": "historical Payments",
-                "ordering": ("-history_date", "-history_id"),
-                "get_latest_by": ("history_date", "history_id"),
-            },
-            bases=(simple_history.models.HistoricalChanges, models.Model),
-        ),
-    ]
diff --git a/general_ledger/migrations/0009_fileupload_book.py b/general_ledger/migrations/0009_fileupload_book.py
deleted file mode 100644
index a4bc192..0000000
--- a/general_ledger/migrations/0009_fileupload_book.py
+++ /dev/null
@@ -1,24 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-04 13:47
-
-import django.db.models.deletion
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0008_alter_bankbalance_options_historicalpayment"),
-    ]
-
-    operations = [
-        migrations.AddField(
-            model_name="fileupload",
-            name="book",
-            field=models.ForeignKey(
-                default="fd1bb212-4163-4dea-b3eb-fb2539d9d16c",
-                on_delete=django.db.models.deletion.CASCADE,
-                to="general_ledger.book",
-            ),
-            preserve_default=False,
-        ),
-    ]
diff --git a/general_ledger/migrations/0010_alter_bank_unique_together_and_more.py b/general_ledger/migrations/0010_alter_bank_unique_together_and_more.py
deleted file mode 100644
index d265494..0000000
--- a/general_ledger/migrations/0010_alter_bank_unique_together_and_more.py
+++ /dev/null
@@ -1,23 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-04 18:22
-
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0009_fileupload_book"),
-    ]
-
-    operations = [
-        migrations.AlterUniqueTogether(
-            name="bank",
-            unique_together=set(),
-        ),
-        migrations.AddConstraint(
-            model_name="bank",
-            constraint=models.UniqueConstraint(
-                fields=("book", "slug"), name="bank_account_uniq_bank_slug"
-            ),
-        ),
-    ]
diff --git a/general_ledger/migrations/0011_bank_close_date_bank_open_date.py b/general_ledger/migrations/0011_bank_close_date_bank_open_date.py
deleted file mode 100644
index bf26382..0000000
--- a/general_ledger/migrations/0011_bank_close_date_bank_open_date.py
+++ /dev/null
@@ -1,23 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-04 18:28
-
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0010_alter_bank_unique_together_and_more"),
-    ]
-
-    operations = [
-        migrations.AddField(
-            model_name="bank",
-            name="close_date",
-            field=models.DateField(blank=True, null=True),
-        ),
-        migrations.AddField(
-            model_name="bank",
-            name="open_date",
-            field=models.DateField(blank=True, null=True),
-        ),
-    ]
diff --git a/general_ledger/migrations/0012_remove_bank_routing_number.py b/general_ledger/migrations/0012_remove_bank_routing_number.py
deleted file mode 100644
index d659236..0000000
--- a/general_ledger/migrations/0012_remove_bank_routing_number.py
+++ /dev/null
@@ -1,17 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-04 18:30
-
-from django.db import migrations
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0011_bank_close_date_bank_open_date"),
-    ]
-
-    operations = [
-        migrations.RemoveField(
-            model_name="bank",
-            name="routing_number",
-        ),
-    ]
diff --git a/general_ledger/migrations/0013_bank_routing_number.py b/general_ledger/migrations/0013_bank_routing_number.py
deleted file mode 100644
index 34237f1..0000000
--- a/general_ledger/migrations/0013_bank_routing_number.py
+++ /dev/null
@@ -1,18 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-04 18:30
-
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0012_remove_bank_routing_number"),
-    ]
-
-    operations = [
-        migrations.AddField(
-            model_name="bank",
-            name="routing_number",
-            field=models.CharField(blank=True, max_length=20, null=True),
-        ),
-    ]
diff --git a/general_ledger/migrations/0014_bank_closing_balance_bank_opening_balance.py b/general_ledger/migrations/0014_bank_closing_balance_bank_opening_balance.py
deleted file mode 100644
index 417caf6..0000000
--- a/general_ledger/migrations/0014_bank_closing_balance_bank_opening_balance.py
+++ /dev/null
@@ -1,36 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-04 18:37
-
-import django.db.models.deletion
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0013_bank_routing_number"),
-    ]
-
-    operations = [
-        migrations.AddField(
-            model_name="bank",
-            name="closing_balance",
-            field=models.ForeignKey(
-                blank=True,
-                null=True,
-                on_delete=django.db.models.deletion.SET_NULL,
-                related_name="+",
-                to="general_ledger.bankbalance",
-            ),
-        ),
-        migrations.AddField(
-            model_name="bank",
-            name="opening_balance",
-            field=models.ForeignKey(
-                blank=True,
-                null=True,
-                on_delete=django.db.models.deletion.SET_NULL,
-                related_name="+",
-                to="general_ledger.bankbalance",
-            ),
-        ),
-    ]
diff --git a/general_ledger/migrations/0015_bankbalance_bankbalance_uniq_bank_date_balance_type.py b/general_ledger/migrations/0015_bankbalance_bankbalance_uniq_bank_date_balance_type.py
deleted file mode 100644
index 927425c..0000000
--- a/general_ledger/migrations/0015_bankbalance_bankbalance_uniq_bank_date_balance_type.py
+++ /dev/null
@@ -1,20 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-04 20:32
-
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0014_bank_closing_balance_bank_opening_balance"),
-    ]
-
-    operations = [
-        migrations.AddConstraint(
-            model_name="bankbalance",
-            constraint=models.UniqueConstraint(
-                fields=("bank", "date", "balance_type"),
-                name="bankbalance_uniq_bank_date_balance_type",
-            ),
-        ),
-    ]
diff --git a/general_ledger/migrations/0015_bankbalance_bankbalance_uniq_bank_date_balance_type_squashed_0016_remove_bankbalance_bankbalance_uniq_bank_date_balance_type_and_more.py b/general_ledger/migrations/0015_bankbalance_bankbalance_uniq_bank_date_balance_type_squashed_0016_remove_bankbalance_bankbalance_uniq_bank_date_balance_type_and_more.py
deleted file mode 100644
index b43e272..0000000
--- a/general_ledger/migrations/0015_bankbalance_bankbalance_uniq_bank_date_balance_type_squashed_0016_remove_bankbalance_bankbalance_uniq_bank_date_balance_type_and_more.py
+++ /dev/null
@@ -1,28 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-04 20:35
-
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    replaces = [
-        ("general_ledger", "0015_bankbalance_bankbalance_uniq_bank_date_balance_type"),
-        (
-            "general_ledger",
-            "0016_remove_bankbalance_bankbalance_uniq_bank_date_balance_type_and_more",
-        ),
-    ]
-
-    dependencies = [
-        ("general_ledger", "0014_bank_closing_balance_bank_opening_balance"),
-    ]
-
-    operations = [
-        migrations.AddConstraint(
-            model_name="bankbalance",
-            constraint=models.UniqueConstraint(
-                fields=("bank", "balance_date", "balance_type"),
-                name="bankbalance_uniq_bank_date_balance_type",
-            ),
-        ),
-    ]
diff --git a/general_ledger/migrations/0016_remove_bankbalance_bankbalance_uniq_bank_date_balance_type_and_more.py b/general_ledger/migrations/0016_remove_bankbalance_bankbalance_uniq_bank_date_balance_type_and_more.py
deleted file mode 100644
index bfc03d6..0000000
--- a/general_ledger/migrations/0016_remove_bankbalance_bankbalance_uniq_bank_date_balance_type_and_more.py
+++ /dev/null
@@ -1,24 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-04 20:32
-
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0015_bankbalance_bankbalance_uniq_bank_date_balance_type"),
-    ]
-
-    operations = [
-        migrations.RemoveConstraint(
-            model_name="bankbalance",
-            name="bankbalance_uniq_bank_date_balance_type",
-        ),
-        migrations.AddConstraint(
-            model_name="bankbalance",
-            constraint=models.UniqueConstraint(
-                fields=("bank", "balance_date", "balance_type"),
-                name="bankbalance_uniq_bank_date_balance_type",
-            ),
-        ),
-    ]
diff --git a/general_ledger/migrations/0017_alter_bankstatementline_date.py b/general_ledger/migrations/0017_alter_bankstatementline_date.py
deleted file mode 100644
index 979f95f..0000000
--- a/general_ledger/migrations/0017_alter_bankstatementline_date.py
+++ /dev/null
@@ -1,21 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-04 21:22
-
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        (
-            "general_ledger",
-            "0015_bankbalance_bankbalance_uniq_bank_date_balance_type_squashed_0016_remove_bankbalance_bankbalance_uniq_bank_date_balance_type_and_more",
-        ),
-    ]
-
-    operations = [
-        migrations.AlterField(
-            model_name="bankstatementline",
-            name="date",
-            field=models.DateTimeField(),
-        ),
-    ]
diff --git a/general_ledger/migrations/0018_bankstatementline_ofx_dtposted_and_more.py b/general_ledger/migrations/0018_bankstatementline_ofx_dtposted_and_more.py
deleted file mode 100644
index 1cce84c..0000000
--- a/general_ledger/migrations/0018_bankstatementline_ofx_dtposted_and_more.py
+++ /dev/null
@@ -1,28 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-04 21:39
-
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0017_alter_bankstatementline_date"),
-    ]
-
-    operations = [
-        migrations.AddField(
-            model_name="bankstatementline",
-            name="ofx_dtposted",
-            field=models.CharField(blank=True, max_length=32, null=True),
-        ),
-        migrations.AddField(
-            model_name="bankstatementline",
-            name="ofx_name",
-            field=models.CharField(blank=True, max_length=255),
-        ),
-        migrations.AddField(
-            model_name="bankstatementline",
-            name="ofx_trntype",
-            field=models.CharField(blank=True, max_length=32, null=True),
-        ),
-    ]
diff --git a/general_ledger/migrations/0019_bankstatementline_tz.py b/general_ledger/migrations/0019_bankstatementline_tz.py
deleted file mode 100644
index 2dcf3fa..0000000
--- a/general_ledger/migrations/0019_bankstatementline_tz.py
+++ /dev/null
@@ -1,19 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-04 22:55
-
-import timezone_field.fields
-from django.db import migrations
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0018_bankstatementline_ofx_dtposted_and_more"),
-    ]
-
-    operations = [
-        migrations.AddField(
-            model_name="bankstatementline",
-            name="tz",
-            field=timezone_field.fields.TimeZoneField(default="Europe/London"),
-        ),
-    ]
diff --git a/general_ledger/migrations/0020_bank_tz.py b/general_ledger/migrations/0020_bank_tz.py
deleted file mode 100644
index be5ec73..0000000
--- a/general_ledger/migrations/0020_bank_tz.py
+++ /dev/null
@@ -1,19 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-05 11:43
-
-import timezone_field.fields
-from django.db import migrations
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0019_bankstatementline_tz"),
-    ]
-
-    operations = [
-        migrations.AddField(
-            model_name="bank",
-            name="tz",
-            field=timezone_field.fields.TimeZoneField(default="Europe/London"),
-        ),
-    ]
diff --git a/general_ledger/migrations/0021_bankstatementline_datetime_and_more.py b/general_ledger/migrations/0021_bankstatementline_datetime_and_more.py
deleted file mode 100644
index c14d31b..0000000
--- a/general_ledger/migrations/0021_bankstatementline_datetime_and_more.py
+++ /dev/null
@@ -1,25 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-05 12:41
-
-import django.utils.timezone
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0020_bank_tz"),
-    ]
-
-    operations = [
-        migrations.AddField(
-            model_name="bankstatementline",
-            name="datetime",
-            field=models.DateTimeField(default=django.utils.timezone.now),
-            preserve_default=False,
-        ),
-        migrations.AlterField(
-            model_name="bankstatementline",
-            name="date",
-            field=models.DateField(),
-        ),
-    ]
diff --git a/general_ledger/migrations/0022_bankbalance_balance_date_tz.py b/general_ledger/migrations/0022_bankbalance_balance_date_tz.py
deleted file mode 100644
index 60a61fc..0000000
--- a/general_ledger/migrations/0022_bankbalance_balance_date_tz.py
+++ /dev/null
@@ -1,19 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-05 14:37
-
-import timezone_field.fields
-from django.db import migrations
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0021_bankstatementline_datetime_and_more"),
-    ]
-
-    operations = [
-        migrations.AddField(
-            model_name="bankbalance",
-            name="balance_date_tz",
-            field=timezone_field.fields.TimeZoneField(default="Europe/London"),
-        ),
-    ]
diff --git a/general_ledger/migrations/0023_alter_fileupload_options_alter_fileupload_table.py b/general_ledger/migrations/0023_alter_fileupload_options_alter_fileupload_table.py
deleted file mode 100644
index b6bd255..0000000
--- a/general_ledger/migrations/0023_alter_fileupload_options_alter_fileupload_table.py
+++ /dev/null
@@ -1,25 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-05 15:48
-
-from django.db import migrations
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0022_bankbalance_balance_date_tz"),
-    ]
-
-    operations = [
-        migrations.AlterModelOptions(
-            name="fileupload",
-            options={
-                "ordering": ["-uploaded_at"],
-                "verbose_name": "Uploaded file",
-                "verbose_name_plural": "Uploaded files",
-            },
-        ),
-        migrations.AlterModelTable(
-            name="fileupload",
-            table="gl_file_upload",
-        ),
-    ]
diff --git a/general_ledger/migrations/0024_alter_accounttype_category_alter_fileupload_file.py b/general_ledger/migrations/0024_alter_accounttype_category_alter_fileupload_file.py
deleted file mode 100644
index a365f6b..0000000
--- a/general_ledger/migrations/0024_alter_accounttype_category_alter_fileupload_file.py
+++ /dev/null
@@ -1,42 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-10 10:18
-
-import general_ledger.models.file_upload
-import general_ledger.validators
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0023_alter_fileupload_options_alter_fileupload_table"),
-    ]
-
-    operations = [
-        migrations.AlterField(
-            model_name="accounttype",
-            name="category",
-            field=models.CharField(
-                choices=[
-                    ("A", "Asset"),
-                    ("L", "Liability"),
-                    ("E", "Equity"),
-                    ("R", "Revenue"),
-                    ("X", "Expense"),
-                    ("NCA", "Non-Current Asset"),
-                    ("CA", "Current Asset"),
-                    ("NCL", "Non-Current Liability"),
-                    ("CL", "Current Liability"),
-                ],
-                default="A",
-                max_length=20,
-            ),
-        ),
-        migrations.AlterField(
-            model_name="fileupload",
-            name="file",
-            field=models.FileField(
-                upload_to=general_ledger.models.file_upload.generate_unique_filename,
-                validators=[general_ledger.validators.validate_file_size],
-            ),
-        ),
-    ]
diff --git a/general_ledger/migrations/0025_alter_accounttype_category.py b/general_ledger/migrations/0025_alter_accounttype_category.py
deleted file mode 100644
index 63e6707..0000000
--- a/general_ledger/migrations/0025_alter_accounttype_category.py
+++ /dev/null
@@ -1,29 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-10 10:42
-
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0024_alter_accounttype_category_alter_fileupload_file"),
-    ]
-
-    operations = [
-        migrations.AlterField(
-            model_name="accounttype",
-            name="category",
-            field=models.CharField(
-                choices=[
-                    ("E", "Equity"),
-                    ("R", "Revenue"),
-                    ("X", "Expense"),
-                    ("NCA", "Non-Current Asset"),
-                    ("CA", "Current Asset"),
-                    ("NCL", "Non-Current Liability"),
-                    ("CL", "Current Liability"),
-                ],
-                max_length=20,
-            ),
-        ),
-    ]
diff --git a/general_ledger/migrations/0026_accounttype_liquidity.py b/general_ledger/migrations/0026_accounttype_liquidity.py
deleted file mode 100644
index 2f3e323..0000000
--- a/general_ledger/migrations/0026_accounttype_liquidity.py
+++ /dev/null
@@ -1,34 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-10 11:14
-
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0025_alter_accounttype_category"),
-    ]
-
-    operations = [
-        migrations.AddField(
-            model_name="accounttype",
-            name="liquidity",
-            field=models.IntegerField(
-                choices=[
-                    (100, "Cash or Cash Equivalent"),
-                    (90, "Bank"),
-                    (80, "Accounts Receivable"),
-                    (75, "Accounts Payable"),
-                    (70, "Inventory"),
-                    (65, "Loans Due within 12 months"),
-                    (60, "Other Current Assets"),
-                    (50, "Motor Vehicles"),
-                    (40, "Machinery and Equipment"),
-                    (30, "Fixtures and Fittings"),
-                    (20, "Land and Buildings"),
-                ],
-                default=50,
-            ),
-            preserve_default=False,
-        ),
-    ]
diff --git a/general_ledger/migrations/0027_alter_accounttype_liquidity.py b/general_ledger/migrations/0027_alter_accounttype_liquidity.py
deleted file mode 100644
index 9ca8038..0000000
--- a/general_ledger/migrations/0027_alter_accounttype_liquidity.py
+++ /dev/null
@@ -1,34 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-10 11:23
-
-from django.db import migrations, models
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0026_accounttype_liquidity"),
-    ]
-
-    operations = [
-        migrations.AlterField(
-            model_name="accounttype",
-            name="liquidity",
-            field=models.IntegerField(
-                choices=[
-                    (100, "Cash or Cash Equivalent"),
-                    (90, "Bank"),
-                    (80, "Accounts Receivable"),
-                    (75, "Accounts Payable"),
-                    (70, "Inventory"),
-                    (65, "Loans Due within 12 months"),
-                    (60, "Other Current Assets"),
-                    (50, "Motor Vehicles"),
-                    (40, "Machinery and Equipment"),
-                    (30, "Fixtures and Fittings"),
-                    (20, "Land and Buildings"),
-                    (0, "None"),
-                ],
-                default=0,
-            ),
-        ),
-    ]
diff --git a/general_ledger/migrations/0028_alter_account_options_alter_accounttype_options.py b/general_ledger/migrations/0028_alter_account_options_alter_accounttype_options.py
deleted file mode 100644
index bc8d9b3..0000000
--- a/general_ledger/migrations/0028_alter_account_options_alter_accounttype_options.py
+++ /dev/null
@@ -1,28 +0,0 @@
-# Generated by Django 5.1.1 on 2024-10-10 18:37
-
-from django.db import migrations
-
-
-class Migration(migrations.Migration):
-
-    dependencies = [
-        ("general_ledger", "0027_alter_accounttype_liquidity"),
-    ]
-
-    operations = [
-        migrations.AlterModelOptions(
-            name="account",
-            options={
-                "ordering": ["type__category", "type__liquidity", "name"],
-                "verbose_name_plural": "accounts",
-            },
-        ),
-        migrations.AlterModelOptions(
-            name="accounttype",
-            options={
-                "ordering": ["category", "liquidity", "name"],
-                "verbose_name": "Account Type",
-                "verbose_name_plural": "Account Types",
-            },
-        ),
-    ]
diff --git a/general_ledger/models.py b/general_ledger/models.py
new file mode 100644
index 0000000..d48a74f
--- /dev/null
+++ b/general_ledger/models.py
@@ -0,0 +1 @@
+from .django.models import *
diff --git a/general_ledger/render/__init__.py b/general_ledger/render/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/general_ledger/render/config_options.py b/general_ledger/render/config_options.py
new file mode 100644
index 0000000..4a8cc7d
--- /dev/null
+++ b/general_ledger/render/config_options.py
@@ -0,0 +1,23 @@
+import yaml
+
+
+class RenderOptions:
+    def __init__(self, config=None, **overrides):
+        self.config = config or {}
+        self.overrides = overrides
+
+    def get(self, key, default=None):
+        # Check for runtime overrides first
+        if key in self.overrides:
+            return self.overrides[key]
+        # Fall back to configuration file values
+        return self.config.get(key, default)
+
+
+class RendererConfig:
+    def __init__(self, config_file="general_ledger/config.yml"):
+        with open(config_file, "r") as file:
+            self.config = yaml.safe_load(file)
+
+    def get(self, renderer, key, default=None):
+        return self.config.get("renderer", {}).get(renderer, {}).get(key, default)
diff --git a/general_ledger/render/config_statement_render.py b/general_ledger/render/config_statement_render.py
new file mode 100644
index 0000000..d4e06b1
--- /dev/null
+++ b/general_ledger/render/config_statement_render.py
@@ -0,0 +1,23 @@
+from dataclasses import dataclass, field
+from decimal import Decimal
+
+
+@dataclass
+class RenderConfig:
+    """Configuration for statement rendering"""
+
+    hide_empty: bool = False
+    materiality_threshold: Decimal = Decimal("0.01")
+    show_hidden: bool = True
+    show_calculations: bool = False
+    currency_symbol: str = "£"
+    decimal_places: int = 0
+    show_zeros: bool = False
+    styles: dict = field(
+        default_factory=lambda: {
+            "positive": "green",
+            "negative": "red",
+            "operation": "blue",
+            "hidden": "dim",
+        }
+    )
diff --git a/general_ledger/render/consoler.py b/general_ledger/render/consoler.py
new file mode 100644
index 0000000..af8121c
--- /dev/null
+++ b/general_ledger/render/consoler.py
@@ -0,0 +1,435 @@
+import datetime
+import itertools
+import numbers
+from collections import namedtuple
+
+from colorama import Fore, Back, Style
+from dateutil.relativedelta import relativedelta
+
+from general_ledger.django.models import AccountType, Ledger, Direction
+from general_ledger.utils.utility_date_stuff import last_day_of, EntryObject
+from general_ledger.utils.inspect import inspect
+
+"""
+this was an early attempt to render the ledger to the console
+it has mostly been replaced by the rich library rendering
+but it is still used in various places to show simple objects
+Status: deprecated
+"""
+
+
+def pr_account_list(ledger, accounts, title=None):
+    """
+    Print a list of accounts for a ledger, with balances
+    add a bit of color to the output
+    :param ledger:
+    :param accounts:
+    :param title:
+    :return:
+    """
+    out = ""
+    if title:
+        out += f"{Fore.GREEN}{Style.BRIGHT}{title}{Style.RESET_ALL}\n"
+    if accounts:
+        for account in accounts:
+            entry_set = account.entry_set.filter(transaction__ledger=ledger)
+            debit_balance = entry_set.debit_total()
+            credit_balance = entry_set.credit_total()
+            if entry_set.is_balanced():
+                continue
+            category = AccountType.Category(account.type.category)
+            account_type_name = f"{account.type.name}({category})"
+            out += f"{Style.BRIGHT}{account.name:<20}{Style.RESET_ALL} {account_type_name:<25} {account.type.liquidity:>5} {debit_balance:>10.2f} {credit_balance:>10.2f} \n"
+    else:
+        out += f"{Back.YELLOW} No accounts found {Style.RESET_ALL}\n"
+
+    return out
+
+
+def pr_tx_list(transactions, title=None):
+    """
+    Print a list of transactions, with balances
+    add a bit of color to the output
+    :param transactions:
+    :param title:
+    :return:
+    """
+    out = ""
+    if title:
+        out += f"{Fore.GREEN}{Style.BRIGHT}{title}{Style.RESET_ALL}\n"
+    if transactions:
+        for tx in transactions:
+            # inspect(tx)
+            out += f"{Back.LIGHTYELLOW_EX}transaction{Style.RESET_ALL}: {Back.LIGHTCYAN_EX}{tx.trans_date}{Style.RESET_ALL} {tx.description} [{tx.is_posted}/{tx.can_post()}]\n"
+            out += pr_entry_set(tx.entry_set)
+    else:
+        out += f"{Back.YELLOW} No tx found to print {Style.RESET_ALL}\n"
+
+    return out
+
+
+def pr_entry_set(entry_set, title=None):
+    """
+    Print a list of entries with amounts
+    add a bit of color to the output
+    :param entry_set:
+    :param title:
+    :return:
+    """
+    out = ""
+    if title:
+        out += f"{Fore.GREEN}{Style.BRIGHT}{title}{Style.RESET_ALL}\n"
+    if entry_set:
+        interval_key_current = None
+        for entry in entry_set.all():
+            interval_key = getattr(entry, "interval_key", None)
+            if interval_key != interval_key_current:
+                interval_key_current = interval_key
+                out += f"{Back.LIGHTMAGENTA_EX}interval{Style.RESET_ALL}: {Back.LIGHTWHITE_EX}{interval_key}{Style.RESET_ALL}\n"
+
+            out += pr_entry(entry)
+    else:
+        out += f"{Back.YELLOW} No entries found to print {Style.RESET_ALL}\n"
+
+    return out
+
+
+def pr_entry(entry, title=None):
+    """
+    Print an entry on a line
+    add a bit of color to the output
+    :param entry:
+    :param title:
+    :return:
+    """
+    out = ""
+    if title:
+        out += f"{Fore.GREEN}{Style.BRIGHT}{title}{Style.RESET_ALL} - "
+    if entry:
+        out += f"{Back.LIGHTBLUE_EX}entry:{Style.RESET_ALL} {Back.YELLOW}{entry.account.name[:16]: <16} {Style.RESET_ALL}[{entry.tx_type}] {Fore.GREEN}{entry.debit_amount: >10.2f}{Style.RESET_ALL} {Fore.LIGHTMAGENTA_EX}{entry.credit_amount: >10.2f}{Style.RESET_ALL}"
+
+        out += f" {entry.trans_date} "
+
+        if hasattr(entry, "interval_key"):
+            out += f" {entry.interval_key} "
+
+        out += "\n"
+    else:
+        out += f"{Back.YELLOW} No entry found to print {Style.RESET_ALL} \n"
+
+    return out
+
+
+def pr_account_balanced(account_balanced, title=None):
+    """
+    Print a list of entries with amounts
+    add a bit of color to the output
+    :param account_balanced:
+    :param title:
+    :return:
+    """
+    out = ""
+    if title:
+        out += f"{Fore.GREEN}{Style.BRIGHT}{title:^81}{Style.RESET_ALL}\n"
+    if not account_balanced:
+        out += f"{Back.YELLOW} No entries found to print {Style.RESET_ALL}\n"
+        return out
+    out += pr_account_balanced_header(title="")
+    interval_keys = account_balanced["meta"]["interval_keys"]
+    for idx, interval_key in enumerate(interval_keys):
+        interval = account_balanced[interval_key]
+        out += pr_account_balanced_interval(interval, title=interval_key, idx=idx)
+
+    return out
+
+
+def pr_account_balanced_header(title=None):
+    """
+    Print a list of entries with amounts
+    add a bit of color to the output
+    :param interval:
+    :param title:
+    :return:
+    """
+    output = ""
+    if title:
+        output += f"{title.center(81)}\n"
+    output += "-" * 79 + "\n"
+
+    return output
+
+
+def pr_account_balanced_interval(
+    interval,
+    title=None,
+    idx=None,
+):
+    """
+    Print a list of entries with amounts
+    add a bit of color to the output
+    :param interval:
+    :param title:
+    :return:
+    """
+    out = ""
+    # if title:
+    #     out += f"{Fore.GREEN}{Style.BRIGHT}{title}{Style.RESET_ALL}\n"
+    if not interval:
+        out += f"{Back.YELLOW} No entries found to print {Style.RESET_ALL}\n"
+        return out
+
+    # out += f"{Back.LIGHTMAGENTA_EX}interval{Style.RESET_ALL}: {Back.LIGHTWHITE_EX}{interval['status']}{Style.RESET_ALL} {interval['balance_interval']}\n"
+    # out += pr_entry_set(interval["entries"])
+    out += pr_account_balanced_interval_separator(
+        interval,
+        title=title,
+        idx=idx,
+    )
+    entries = interval["entries"]
+
+    debits = []
+    if interval["debit_bd"]:
+        debits.append(
+            EntryObject(
+                trans_date=interval["interval_key_dt"],
+                amount=interval["debit_bd"],
+                narrative="Bal b/d",
+            )
+        )
+    debits += entries.debits()
+    if interval["debit_cd"]:
+        debits.append(
+            EntryObject(
+                trans_date=last_day_of(
+                    interval["interval_key_dt"], interval["balance_interval"]
+                ),
+                amount=interval["debit_cd"],
+                narrative="Bal c/d",
+            )
+        )
+
+    creditz = []
+    if interval["credit_bd"]:
+        creditz.append(
+            EntryObject(
+                trans_date=interval["interval_key_dt"],
+                amount=interval["credit_bd"],
+                narrative="Bal b/d",
+            )
+        )
+    creditz += entries.credits()
+    if interval["credit_cd"]:
+        creditz.append(
+            EntryObject(
+                trans_date=last_day_of(
+                    interval["interval_key_dt"], interval["balance_interval"]
+                ),
+                amount=interval["credit_cd"],
+                narrative="Bal c/d",
+            )
+        )
+
+    zipped = list(
+        itertools.zip_longest(
+            debits,
+            creditz,
+            fillvalue=None,
+        )
+    )
+
+    # inspect(zipped)
+    for debit, credit in zipped:
+        # inspect(credit)
+        out += pr_account_balanced_interval_row(
+            pr_account_balanced_interval_entry(
+                debit.trans_date if debit else "",
+                debit.narrative if debit else "",
+                debit.amount if debit else "",
+            ),
+            pr_account_balanced_interval_entry(
+                credit.trans_date if credit else "",
+                credit.narrative if credit else "",
+                credit.amount if credit else "",
+            ),
+        )
+
+    out += pr_account_balanced_interval_row(
+        pr_account_balanced_interval_entry(
+            "",
+            "",
+            "________",
+        ),
+        pr_account_balanced_interval_entry(
+            "",
+            "",
+            "--------",
+        ),
+    )
+    out += pr_account_balanced_interval_row(
+        pr_account_balanced_interval_entry(
+            "",
+            "",
+            interval["total"],
+        ),
+        pr_account_balanced_interval_entry(
+            "",
+            "",
+            interval["total"],
+        ),
+    )
+    out += pr_account_balanced_interval_row(
+        pr_account_balanced_interval_entry(
+            "",
+            "",
+            "========",
+        ),
+        pr_account_balanced_interval_entry(
+            "",
+            "",
+            "========",
+        ),
+    )
+
+    return out
+
+
+def pr_account_balanced_interval_separator(
+    interval,
+    title=None,
+    idx=None,
+):
+    """
+    This is the first line in a new interval. ususlly a separator
+    print the year. could be something elese for month or wekk
+    :param interval:
+    :param title:
+    :return:
+    """
+    out = ""
+    skip = False
+    dt = interval["interval_key_dt"]
+    if idx == 0:
+        left = dt.year
+    elif interval["balance_interval"] == "year":
+        left = dt.year
+    elif interval["balance_interval"] == "month":
+        if dt.month == 1:
+            left = dt.year
+        else:
+            left = ""
+            skip = True
+    elif interval["balance_interval"] == "week":
+        if dt.month == 1 and dt.strftime("%-W") == "1":
+            left = dt.year
+        else:
+            left = ""
+            skip = True
+    middle = ""
+    right = "£"
+    col_left = pr_account_balanced_interval_entry(left, middle, right)
+    col_right = pr_account_balanced_interval_entry(left, middle, right)
+    if not skip:
+        out += pr_account_balanced_interval_row(col_left, col_right)
+    return out
+
+
+def pr_account_balanced_interval_row(col_left, col_right):
+    out = ""
+    out += f"{col_left}|{col_right}\n"
+    return out
+
+
+def pr_account_balanced_interval_entry(left, middle, right):
+    out = ""
+
+    if isinstance(left, datetime.date):
+        # left = left.strftime("%b %d").ljust(7)
+        left = left.strftime("%-m.%-d").ljust(7)
+        left = f"{Fore.LIGHTYELLOW_EX}{left}{Style.RESET_ALL}"
+    elif isinstance(left, str):
+        left = left.ljust(7)
+        left = f"{Fore.GREEN}{left}{Style.RESET_ALL}"
+    else:
+        # print(type(left))
+        left = str(left).ljust(7)
+        left = f"{Fore.LIGHTMAGENTA_EX}{left}{Style.RESET_ALL}"
+
+    if isinstance(right, numbers.Number):
+        right = f"{Fore.LIGHTBLUE_EX}{right: >10.2f}{Style.RESET_ALL}"
+    elif isinstance(right, str) and len(right) == 1:
+        right = f"       {right}  "
+    else:
+        right = f"{Fore.LIGHTGREEN_EX}{right: >10}{Style.RESET_ALL}"
+    right = f"{Style.BRIGHT}{right}{Style.RESET_ALL}"
+
+    middle = f"{middle: <19}"
+    out = f" {left} {middle} {right} "
+    return out
+
+
+class LedgerHelper2:
+
+    def __init__(self, ledger: Ledger):
+        self.ledger = ledger
+
+    def get_entry_summary(self, entryset, account):
+
+        years = sorted(list(set([entry.trans_date.year for entry in entryset])))
+        debits = entryset.filter(tx_type=Direction.DEBIT)
+        creditz = entryset.filter(tx_type=Direction.CREDIT)
+
+        output = ""
+        for year in years:
+            debits1 = entryset.filter(
+                tx_type=Direction.DEBIT,
+                transaction__trans_date__year=year,
+            )
+            creditz1 = entryset.filter(
+                tx_type=Direction.CREDIT,
+                transaction__trans_date__year=year,
+            )
+            zipped = list(itertools.zip_longest(debits1, creditz1, fillvalue=None))
+            if len(zipped) == 0:
+                continue
+            # self.logger.info(f"year: {year} account: {account}")
+            output += self.get_year_header_row(year, account, debits1, creditz1)
+
+            # print(len(zipped))
+            # print(f"type of zipped: {type(zipped)}")
+            for e in zipped:
+                # print(f"type of e: {type(e)}")
+                # print(f"type of e[0]: {type(e[0])}")
+                output += f"{self.get_entry_row(e[0])}|{self.get_entry_row(e[1])}\n"
+
+            # output += self.get_totals_row(account)
+
+        return output
+
+    def get_year_header_row(self, year, account, debits1, creditz1) -> str:
+        output = ""
+        if len(debits1) and len(creditz1):
+            output += f" {Style.BRIGHT}{Fore.CYAN}{year: <31}{Style.RESET_ALL} {account.currency_symbol.center(6)} | {Style.BRIGHT}{Fore.CYAN}{year: <28}{Style.RESET_ALL} {account.currency_symbol.center(10): >10}\n"
+        elif len(debits1):
+            output += f" {Style.BRIGHT}{Fore.CYAN}{year: <31}{Style.RESET_ALL} {account.currency_symbol.center(6): >6} | {' '*39}\n"
+        elif len(creditz1):
+            output += f" {' '*38} | {Style.BRIGHT}{Fore.CYAN}{year: <28}{Style.RESET_ALL} {account.currency_symbol.center(10): >10}\n"
+        return output
+
+    def get_entry_row(self, entry):
+        # print(type(entry))
+        output = ""
+        if entry:
+            # print(self.get_counter_entry(entry))
+            tmp = entry.get_counter_entry()
+            # print(f"tmp: '{tmp}'")
+            output += f" {entry.transaction.trans_date.strftime('%b %e'): <8}{tmp: <19} {entry.amount : >10.2f} "
+        else:
+            output += f" {' '*38} "
+        return output
+
+    def get_totals_row(self, account):
+        output = ""
+        output += f" {'------'.rjust(38)} | {'-------'.rjust(38)}\n"
+        output += f" {'totals'.rjust(38)} | {'1234.00'.rjust(38)}\n"
+        output += f" {'======'.rjust(38)} | {'======='.rjust(38)}\n"
+        return output
diff --git a/general_ledger/render/format_statement_j2.py b/general_ledger/render/format_statement_j2.py
new file mode 100644
index 0000000..c43cddf
--- /dev/null
+++ b/general_ledger/render/format_statement_j2.py
@@ -0,0 +1,42 @@
+from general_ledger.render.formats_abc import StatementFormat
+from general_ledger.statements.meta import DetailLevel
+from util.visitors.recursive_func import RecursiveFuncVisitor
+
+
+class StatementFormatJ2(StatementFormat):
+    def render_statement(self, renderer, node):
+        print("Rendering statement with Jinja templates")
+        node.meta.expand = DetailLevel.EXPAND
+        node.set_expand(DetailLevel.EXPAND)
+
+        result = "".join(
+            node.accept(
+                RecursiveFuncVisitor(
+                    pre_func=self.pre_func,
+                    post_func=self.post_func,
+                )
+            )
+        )
+        # result.render()
+        renderer.renderable = result
+        return result
+
+    def pre_func(self, node, level, *_, **__):
+        out = ""
+        out += f'<div class="node-container node-level-{node.depth+3}">'
+        out += f'<h1 class="node-title">{node.title}</h1>'
+        out += f"<div>"
+        out += f'<p class="node-value">{node.value}</p><span>{level}</span>'
+        padding = 20 * level
+        out += f'<div class="node-content" style="padding-left: {padding}px;">'
+        return out
+
+    def post_func(self, node, *_, **__):
+        out = ""
+        out += f'</div><div class="node-end">end of {node.name}</div></div></div>'
+        return out
+
+
+# class NodeHtmlVisitor(RecursiveFuncVisitor):
+#     def visit(self, node):
+#         return node.accept
diff --git a/general_ledger/render/format_statement_rich_table.py b/general_ledger/render/format_statement_rich_table.py
new file mode 100644
index 0000000..8c7c894
--- /dev/null
+++ b/general_ledger/render/format_statement_rich_table.py
@@ -0,0 +1,170 @@
+import copy
+
+from general_ledger.render.formats_abc import StatementFormat
+from general_ledger.statements.financial_statement import FinancialStatement
+from general_ledger.statements.meta import DetailLevel
+from general_ledger.utils.utility import visit_logger
+
+from loguru import logger
+
+logger = logger.opt(colors=True)
+
+
+class StatementFormatRichTable(StatementFormat):
+    def render_statement(self, renderer, node):
+        print("Rendering statement with Rich Table")
+        node.meta.expand = DetailLevel.EXPAND
+        node.set_expand(DetailLevel.EXPAND)
+
+        result = node.accept(NodeTableVisitor("Financial Statement Example 1")).render()
+        # result.render()
+        renderer.renderable = result
+        return result
+
+
+class NodeTableVisitor:
+
+    fs: FinancialStatement = None
+
+    def __init__(
+        self,
+        name,
+    ):
+        self.name: str = name
+        self.fs = FinancialStatement(name)
+        self.current_level = 0
+
+    # @logger_wraps()
+    def visit(self, node, *_) -> FinancialStatement:
+        self.visit_node(node)
+        return self.fs
+
+    def visit_node(self, node):
+        visit_logger(
+            logger,
+            f"Processing '{node.name}' {node.meta.expand} depth: {node.depth} ",
+            node,
+            self.current_level,
+        )
+        self.visit_node_header(node)
+        self.visit_node_body(node)
+        self.visit_node_footer(node)
+
+    def visit_node_header(self, node):
+        if node.is_leaf or node.meta.expand == DetailLevel.VALUE:
+            return
+        self.fs.add_value(
+            node.label,
+            "-",
+            col_idx=self.current_level,
+            node_type=FinancialStatement.Type.HEADER,
+            indent=self.current_level,
+            node=node,
+            extra=copy.deepcopy(self.fs.used_columns),
+        )
+
+    def visit_node_footer(self, node):
+        if node.is_leaf or node.meta.expand == DetailLevel.VALUE:
+            return
+        self.fs.add_value(
+            node.label,
+            "-",
+            col_idx=self.current_level,
+            node_type=FinancialStatement.Type.FOOTER,
+            indent=self.current_level,
+            node=node,
+            extra=f"value: {node.value} accum: {node.accumulated_value}",
+        )
+
+    def visit_leaf(self, node):
+        self.fs.add_value(
+            node.label,
+            node.value,
+            col_idx=self.current_level,
+            node_type=FinancialStatement.Type.LEAF,
+            indent=self.current_level,
+            node=node,
+        )
+        return self.fs
+
+    def visit_node_body(self, node):
+
+        # choose available column
+        first = False if self.fs.counts[self.current_level] else True
+        count = self.fs.counts[self.current_level]
+
+        visit_logger(
+            logger,
+            f"before columns: {self.fs.used_columns} {count} {first} xxx",
+            node,
+            self.current_level,
+        )
+
+        original_current_level = self.current_level
+        next_level = self.current_level
+
+        if node.is_leaf or node.meta.expand == DetailLevel.VALUE:
+            self.visit_leaf(node)
+            return
+
+        if not self.fs.used_columns[self.current_level]:
+            """if the level is unused we can use it for our children"""
+            self.fs.used_columns[self.current_level] = [node.name]
+            next_level = self.current_level
+        elif self.fs.used_columns[self.current_level] and first:
+            self.fs.used_columns[self.current_level].append(node.name)
+            next_level = self.current_level
+        else:
+            """if the level is used we need to move to the next level
+            and record that we used the current level"""
+            next_level = self.current_level + 1
+            self.fs.used_columns[next_level].append(node.name)
+
+        visit_logger(
+            logger,
+            f"after columns: {self.fs.used_columns} {count} {first}",
+            node,
+            self.current_level,
+        )
+        self.current_level = next_level
+        for i, child in enumerate(node.values()):
+            is_first = i == 0
+            is_last = i == len(node) - 1
+            self.visit(child)
+            if is_last:
+                """if we are the end of list of children. can draw a line"""
+                self.fs.add_value(
+                    "",
+                    "---------",
+                    col_idx=self.current_level,
+                    node_type=FinancialStatement.Type.RUNNING,
+                    indent=self.current_level,
+                    node=child,
+                    extra=[
+                        "",
+                        f"value: {child.value} total: {node.sections.value}",
+                    ],
+                )
+        self.current_level = original_current_level
+        node_type = (
+            FinancialStatement.Type.SUBTOTAL
+            if node.parent
+            else FinancialStatement.Type.TOTAL
+        )
+        self.fs.add_value(
+            node.label,
+            # node.sections.value if node.has_children else node.value,
+            node.operation.calculate(node),
+            col_idx=self.current_level,
+            node_type=node_type,
+            indent=self.current_level,
+            node=node,
+            extra=[
+                copy.deepcopy(self.fs.used_columns),
+                f"value: {node.value} accum: {node.accumulated_value}",
+            ],
+        )
+
+        if node.name in self.fs.used_columns[next_level]:
+            self.fs.used_columns[next_level].remove(node.name)
+        self.current_level = original_current_level
diff --git a/general_ledger/render/format_statement_rich_table_reversed.py b/general_ledger/render/format_statement_rich_table_reversed.py
new file mode 100644
index 0000000..958dfb9
--- /dev/null
+++ b/general_ledger/render/format_statement_rich_table_reversed.py
@@ -0,0 +1,73 @@
+from typing import Optional
+
+from rich.console import Console
+from rich.text import Text
+from rich.tree import Tree
+
+from general_ledger.render.config_statement_render import RenderConfig
+from general_ledger.render.formats_abc import StatementFormat
+from general_ledger.render.utility_rich import lists_to_grid_cols
+from general_ledger.statements.meta import Operation
+from general_ledger.statements.statement_node import StatementNode
+from general_ledger.utils.inspect import inspect
+from util.visitors.recursive_func import RecursiveFuncVisitor
+
+console = Console()
+
+"""
+=== Full View ===
+Income Statement 0
+├── + Gross Profit 0
+│   ├── + Sales 38,500
+│   ├── - Returns Inward 0
+│   └── - Cost of goods sold: 0
+│       ├── + Opening Inventory 0
+│       ├── + Purchases 29,000.00
+│       └── - Closing Inventory -3,000
+└── - Net Profit 0.00
+    ├── + Other Operating Income 0
+    └── - Expenses 0
+        ├── + General Expenses Account 600
+        ├── + Lighting Expenses Account 1,500
+        └── + Rent Account 2,400
+"""
+
+
+class StatementTableFormatReverse(StatementFormat):
+    def __init__(self):
+        super().__init__()
+        self.config_key = "statement_table_reverse"
+
+    def render_statement(self, renderer, node: StatementNode):
+        print("Rendering statement with Rich Table upside down")
+
+        out = node.accept(self.ReverseVisitor(renderer=renderer, node=node))
+
+        opts = {
+            "show_calculation": renderer.options.get("show_calculation", False),
+            "show_hidden": renderer.options.get("show_hidden", False),
+        }
+
+        items = []
+        items.append(Text("something here"))
+
+        result = lists_to_grid_cols(items)
+        renderer.renderable = result
+        return result
+
+    class ReverseVisitor(RecursiveFuncVisitor):
+        def __init__(self, **kwargs):
+            super().__init__(pre_func=self._pre_func, post_func=self._post_func)
+            self.current_level = 0
+            self.options = kwargs.get("options")
+            self.reverse = True
+
+        def _pre_func(self, visitee, _):
+            indent = "->" * visitee.depth
+            return f"pre :{indent} {visitee.title:18.18} {visitee.name:18.18} {visitee.label}"
+
+        def _post_func(self, visitee, _):
+            indent = "->" * visitee.depth
+            return f"post :{indent} {visitee.title:18.18} {visitee.name:18.18} {visitee.label}"
+            
+
diff --git a/general_ledger/render/format_statement_rich_tree.py b/general_ledger/render/format_statement_rich_tree.py
new file mode 100644
index 0000000..3c80b54
--- /dev/null
+++ b/general_ledger/render/format_statement_rich_tree.py
@@ -0,0 +1,150 @@
+from typing import Optional
+
+from rich.console import Console
+from rich.text import Text
+from rich.tree import Tree
+
+from general_ledger.render.config_statement_render import RenderConfig
+from general_ledger.render.formats_abc import StatementFormat
+from general_ledger.statements.meta import Operation
+from general_ledger.statements.statement_node import StatementNode
+from util.visitors.recursive_func import RecursiveFuncVisitor
+
+console = Console()
+
+"""
+=== Full View ===
+Income Statement 0
+├── + Gross Profit 0
+│   ├── + Sales 38,500
+│   ├── - Returns Inward 0
+│   └── - Cost of goods sold: 0
+│       ├── + Opening Inventory 0
+│       ├── + Purchases 29,000.00
+│       └── - Closing Inventory -3,000
+└── - Net Profit 0.00
+    ├── + Other Operating Income 0
+    └── - Expenses 0
+        ├── + General Expenses Account 600
+        ├── + Lighting Expenses Account 1,500
+        └── + Rent Account 2,400
+"""
+
+
+class StatementTreeFormat(StatementFormat):
+    def __init__(self):
+        super().__init__()
+        self.config_key = "statement_tree"
+
+    def render_statement(self, renderer, node):
+        print("Rendering statement with Rich Tree")
+
+        node.accept(
+            RecursiveFuncVisitor(
+                pre_func=lambda visitee, _: visitee.set_visibility(
+                    renderer.options.get("detail_level")
+                )
+            )
+        )
+
+        opts = {
+            "show_calculation": renderer.options.get("show_calculation", False),
+            "show_hidden": renderer.options.get("show_hidden", False),
+        }
+
+        result = render_statement_tree(node, **opts)
+        renderer.renderable = result
+        return result
+
+
+def render_statement_tree(
+    node: StatementNode,
+    show_calculation: bool = False,
+    show_hidden: bool = False,
+    config: RenderConfig = RenderConfig(),
+) -> Optional[Tree]:
+    """
+    Render a statement node as a Rich Tree with optional calculation details.
+    Only renders visible nodes and optionally indicates hidden children.
+    """
+
+    node.ensure_expanded()
+
+    # Check if node should be visible
+    if not node.should_be_visible(config):
+        return None
+
+    # Skip if node isn't visible
+    if not node.is_visible:
+        return None
+
+    # Process children first
+    visible_children = []
+    has_hidden_children = False
+    has_empty_children = False
+
+    for child in node.values():
+        if child.is_visible:
+            child_tree = render_statement_tree(
+                child,
+                show_calculation=show_calculation,
+                show_hidden=show_hidden,
+                config=config,
+            )
+            if child_tree is not None:
+                visible_children.append(child_tree)
+            elif config.hide_empty and child.is_empty_branch(config):
+                has_empty_children = True
+            else:
+                has_hidden_children = True
+        else:
+            # Check if this hidden child has visible descendants
+            has_hidden_children = has_hidden_children or any(
+                c.is_visible for c in child.values()
+            )
+            # has_hidden_children = True
+
+    # Build the label for this node
+    label_parts = []
+
+    # Operation
+    operation = (
+        f"{node.meta.operation.value} " if node.meta.operation != Operation.NONE else ""
+    )
+    label_parts.append(Text(operation, style="blue"))
+
+    # Label
+    label = node.meta.label_override or node.label.replace("_", " ").title()
+    label_parts.append(Text(label))
+
+    # Value
+    if node.is_leaf or node.meta.show_subtotal:
+        value_str = f" {node.value:,.{config.decimal_places}f}"
+        style = "red" if node.value < 0 else "green"
+        label_parts.append(Text(value_str, style=style))
+
+        if show_calculation and node.value_strategy:
+            strategy_name = node.value_strategy.__class__.__name__
+            label_parts.append(Text(f" ({strategy_name})", style="dim"))
+
+    # Create tree
+    tree = Tree(Text.assemble(*label_parts))
+
+    # Add visible children
+    for child_tree in visible_children:
+        tree.add(child_tree)
+
+    if show_hidden and has_hidden_children and not visible_children:
+        hidden_values = sum(
+            child.value
+            for child in node.values()
+            if not child.is_visible and any(c.is_visible for c in child.values())
+        )
+        tree.add(
+            Text(
+                f"(... hidden items totaling {hidden_values:,.{config.decimal_places}f})",
+                style="dim",
+            )
+        )
+
+    return tree
diff --git a/general_ledger/render/format_table_rich_t_account.py b/general_ledger/render/format_table_rich_t_account.py
new file mode 100644
index 0000000..4c288ae
--- /dev/null
+++ b/general_ledger/render/format_table_rich_t_account.py
@@ -0,0 +1,382 @@
+import itertools
+from collections import defaultdict
+from datetime import datetime
+
+from loguru import logger
+from rich.box import Box
+
+from currency_symbols import CurrencySymbols
+from rich.padding import Padding
+from rich.style import Style
+from rich.table import Table
+from rich.text import Text
+
+from general_ledger.render.formats_abc import TableFormat
+from general_ledger.render.renderables import TTotalEntry, TEmpty, TRow
+from general_ledger.render.utility_rich import t_account_col_grid
+from general_ledger.utils.inspect import inspect
+from general_ledger.utils.utility_date_stuff import (
+    last_day_of,
+    get_interval_key,
+    first_day_of_next,
+)
+
+HEADER_BOTTOM_ONLY: Box = Box(
+    " ══ \n"  # header top crossbar (called top)
+    "  │ \n"  # head (called head)
+    " ══ \n"  # header lower crossbar (called head_row)
+    "  │ \n"
+    " ─┼ \n"
+    " ─┼ \n"
+    "  │ \n"
+    "  ╵ \n"
+)
+
+
+class TAccountFormat(TableFormat):
+    """
+    ╭──────────────────────────────────────────────────────────────────────────────╮
+    │                                   K Tandy                                    │
+    │                                  ╷                                           │
+    │              Debits              │                 Credits                   │
+    │  ════════════════════════════════╪════════════════════════════════════════   │
+    │  2012                        £   │ 2012                                £     │
+    │  12.8.1    Sales          144.00 │ 12.8.22   Bank Account           144.00   │
+    │  12.8.19   Sales          300.00 │ 12.8.28   Bank Account           300.00   │
+    │                          ------- │                                 -------   │
+    │                           444.00 │                                  444.00   │
+    │                          ======= │                                 =======   │
+    │                                  ╵                                           │
+    │                    this is the end, my beautiful friend                      │
+    ╰──────────────────────────────────────────────────────────────────────────────╯
+    """
+
+    def __init__(self):
+        super().__init__()
+        self.config_key = "t_account"
+        self.renderer = None
+
+    def render_table(self, renderer, account_summary):
+        if not type(account_summary).__name__ == "AccountSummary":
+            raise ValueError(
+                f"account_summary must be an instance of AccountSummary not '{type(account_summary).__name__}'"
+            )
+        logger.trace(f"processing account summary {account_summary.title}")
+        self.renderer = renderer
+        date_fmt = self.renderer.options.get("date_format", "%-m.%-d")
+
+        table = Table(
+            expand=True,
+            box=HEADER_BOTTOM_ONLY,
+            show_header=False,
+            show_footer=False,
+            show_edge=True,
+            show_lines=False,
+            # caption="this is the end, my beautiful friend",
+            highlight=True,
+            pad_edge=False,
+            min_width=75,
+            # width=80,
+            title_style="bold green",
+            # collapse_padding=True,
+            # padding=(0,),
+        )
+        table.title = account_summary.title
+        table.add_column(
+            "",
+            justify="center",
+            # style=random_style("col"),
+            style="magenta",
+            ratio=3,
+        )
+        table.add_column(
+            "",
+            justify="center",
+            # style=random_style("col"),
+            style="magenta",
+            ratio=3,
+        )
+
+        grid_debits, grid_credits = t_account_col_grid()
+
+        if hasattr(account_summary, "entries_grouped"):
+            self._process_intervals(
+                table, grid_debits, grid_credits, renderer, account_summary
+            )
+        else:
+            inspect(account_summary, methods=True, dunder=True, all=True)
+            logger.warning(
+                "no entries_grouped in account_summary for '{}'", account_summary
+            )
+            print(f"account_summary: {account_summary}")
+            print(f"account_summary: {account_summary!r}")
+        renderer.renderable = table
+
+    def _process_intervals(
+        self, table, grid_debits, grid_credits, renderer, account_summary
+    ):
+        interval_keys = account_summary.entries_grouped["meta"]["interval_keys"]
+        first_interval = True
+        current_year = None
+        # inspect(account_summary)
+
+        for idx, interval_key in enumerate(interval_keys):
+
+            interval = account_summary.entries_grouped[interval_key]
+            if current_year is None or interval["interval_key_dt"].year != current_year:
+                current_year = interval["interval_key_dt"].year
+                self.print_year_header(
+                    table, grid_debits, grid_credits, account_summary, current_year
+                )
+            self.process_interval(
+                table,
+                grid_debits,
+                grid_credits,
+                account_summary,
+                interval,
+                first_interval,
+                len(interval_keys) == idx + 1,
+            )
+            first_interval = False
+        # add all the accumulated stuff to the table
+        table.add_row(grid_debits, grid_credits)
+
+    def process_interval(
+        self,
+        table,
+        grid_debits,
+        grid_credits,
+        account_summary,
+        interval,
+        first_interval,
+        final_interval,
+    ):
+        current_year = None
+        # inspect(interval)
+
+        for idx, row in enumerate(self.process_entries(interval)):
+            if (
+                current_year is None
+                or (
+                    (row.debit_entry.date.year != current_year)
+                    and not isinstance(row.debit_entry, TTotalEntry)
+                )
+                or (
+                    (row.credit_entry.date.year != current_year)
+                    and not isinstance(row.credit_entry, TTotalEntry)
+                )
+            ):
+                current_year = row.debit_entry.date.year
+                (
+                    self.print_year_header(
+                        table,
+                        grid_debits,
+                        grid_credits,
+                        account_summary,
+                        current_year,
+                    )
+                    if idx
+                    else None
+                )
+            debit_style = Style(bgcolor="default")
+            credit_style = Style(bgcolor="default")
+
+            if interval[
+                "status"
+            ] == account_summary.Status.DEBIT_BALANCE and self.renderer.options.get(
+                "highlight_debitors"
+            ):
+                debit_style += Style(bgcolor="light_steel_blue1")
+            if interval[
+                "status"
+            ] == account_summary.Status.CREDIT_BALANCE and self.renderer.options.get(
+                "highlight_creditors"
+            ):
+                credit_style += Style(bgcolor="thistle1")
+            grid_debits.add_row(*row.debit_entry.as_cols(), style=debit_style)
+            grid_credits.add_row(*row.credit_entry.as_cols(), style=credit_style)
+
+        # @TODO this very dumb. no do plz
+        if final_interval and account_summary.final_balance:
+            # append_final_balance
+            row = self.append_final_balance(account_summary, interval)
+            if row:
+                grid_debits.add_row(*row.debit_entry.as_cols())
+                grid_credits.add_row(*row.credit_entry.as_cols())
+
+    def print_year_header(
+        self,
+        table,
+        grid_debits,
+        grid_credits,
+        account_summary,
+        year,
+    ):
+        grid_debits.add_row(
+            f"{year}",
+            "  ",
+            Padding(
+                Text(CurrencySymbols.get_symbol(account_summary.currency)),
+                (0, 2, 0, 0),
+            ),
+            style="bold",
+        )
+        grid_credits.add_row(
+            f"{year}",
+            "  ",
+            Padding(
+                Text(CurrencySymbols.get_symbol(account_summary.currency)),
+                (0, 2, 0, 0),
+            ),
+            style="bold",
+        )
+
+    def process_entries(
+        self,
+        interval,
+    ):
+        debits_list = []
+        credits_list = []
+        entries = interval["entries"]
+        group_intervals = interval["group_intervals"]
+
+        # find the last day of the interval
+        last_day = last_day_of(
+            interval["interval_key_dt"],
+            interval["balance_interval"],
+        )
+
+        grouped_debits = self.append_entries(
+            interval,
+            entries.debits(),
+            "debit_bd",
+            "debit_cd",
+            group_intervals,
+            last_day,
+        )
+        grouped_credits = self.append_entries(
+            interval,
+            entries.credits(),
+            "credit_bd",
+            "credit_cd",
+            group_intervals,
+            last_day,
+        )
+
+        for key in sorted(set(grouped_debits.keys()).union(grouped_credits.keys())):
+            debits = grouped_debits[key]
+            creditz = grouped_credits[key]
+            max_len = max(len(debits), len(creditz))
+            padded_debits = debits + [
+                TEmpty(date=debits[-1].date if debits else creditz[-1].date)
+            ] * (max_len - len(debits))
+            padded_credits = creditz + [
+                TEmpty(date=creditz[-1].date if creditz else debits[-1].date)
+            ] * (max_len - len(creditz))
+            debits_list.extend(padded_debits)
+            credits_list.extend(padded_credits)
+
+        zipped = list(
+            itertools.zip_longest(
+                debits_list,
+                credits_list,
+            )
+        )
+        rows = []
+        for debit, credit in zipped:
+            # inspect(credit)
+            rows.append(TRow(debit, credit))
+
+        rows.append(
+            TRow(
+                self.renderer.factory.ttotalentry(
+                    last_day, interval["total"], one_line=len(rows) == 1
+                ),
+                self.renderer.factory.ttotalentry(
+                    last_day, interval["total"], one_line=len(rows) == 1
+                ),
+            )
+        )
+        return rows
+
+    def append_entries(
+        self, interval, entries, bd_key, cd_key, group_intervals, last_day
+    ):
+        """
+        append the entries to the interval
+        :param interval:
+        :param entries:
+        :param bd_key:
+        :param cd_key:
+        :param group_intervals:
+        :param last_day: used to place the cd entry at the end
+        :return:
+        """
+        grouped_entries = defaultdict(list)
+        if interval[bd_key]:
+            key = get_interval_key(
+                interval["interval_key_dt"],
+                group_intervals,
+            )
+            grouped_entries[key].append(
+                self.renderer.factory.tbdentry(
+                    date=interval["interval_key_dt"],
+                    amount=interval[bd_key],
+                )
+            )
+
+        for entry in entries:
+            key = get_interval_key(
+                entry.trans_date,
+                group_intervals,
+            )
+            grouped_entries[key].append(
+                self.renderer.factory.tentry(
+                    date=entry.trans_date,
+                    narrative=entry.narrative,
+                    amount=entry.amount,
+                )
+            )
+        if interval[cd_key]:
+            key = get_interval_key(
+                last_day,
+                group_intervals,
+            )
+            grouped_entries[key].append(
+                self.renderer.factory.tcdentry(
+                    date=last_day,
+                    amount=interval[cd_key],
+                )
+            )
+        return grouped_entries
+
+    def append_final_balance(self, account_summary, final_interval):
+        # this is pretty dumb. @TODO move this stuff into the account_summary
+        if account_summary.balance_interval:
+            # if we have an interval, we can calculate the first day
+            # of the suffix period
+            first_day = first_day_of_next(
+                final_interval["interval_key_dt"],
+                final_interval["balance_interval"],
+            )
+        else:
+            # else the first day of the suffix is today
+            first_day = datetime.today().date()
+
+        interval = account_summary.entries_grouped["suffix"]
+        if interval["debit_bd"]:
+            return TRow(
+                self.renderer.factory.tbdentry(
+                    date=first_day,
+                    amount=interval["debit_bd"],
+                ),
+                TEmpty(date=datetime.today().date()),
+            )
+        elif interval["credit_bd"]:
+            return TRow(
+                TEmpty(date=datetime.today().date()),
+                self.renderer.factory.tbdentry(
+                    date=first_day,
+                    amount=interval["credit_bd"],
+                ),
+            )
diff --git a/general_ledger/render/format_table_rich_three_col.py b/general_ledger/render/format_table_rich_three_col.py
new file mode 100644
index 0000000..c514f08
--- /dev/null
+++ b/general_ledger/render/format_table_rich_three_col.py
@@ -0,0 +1,113 @@
+from decimal import Decimal
+
+from decimal import Decimal
+
+from rich import box
+from rich.table import Table
+
+from general_ledger.django.models import Direction
+from general_ledger.render.formats_abc import TableFormat
+from general_ledger.utils.utility_date_stuff import (
+    last_day_of,
+)
+
+
+class ThreeColumnFormat(TableFormat):
+    """
+                                         K Tandy
+    -------------------------------------------------------------------------------
+                                       Debit             Credit           Balance
+    2012                                           GBP         GBP         GBP
+    Aug   1  Sales                     |      144.00|            |      144.00
+    Aug  19  Sales                     |      300.00|            |      444.00
+    Aug  22  Bank Account              |            |      144.00|      300.00
+    Aug  28  Bank Account              |            |      300.00|        0.00
+
+    """
+
+    def __init__(self):
+        super().__init__()
+        self.config_key = "three_column"
+        self.table = Table(
+            box=box.SIMPLE,
+            show_header=True,
+            show_footer=False,
+            show_edge=False,
+            show_lines=False,
+            # caption="this is the end, my beautiful friend",
+            caption="",
+            highlight=True,
+            pad_edge=False,
+            min_width=75,
+        )
+        self.renderer = None
+        # self.grid_debits = Table.grid(expand=True)
+        # self.grid_credits = Table.grid(expand=True)
+
+    def render_table(self, renderer, account_summary):
+        self.renderer = renderer
+        renderer.console.print("[bold]3-Column Format[/bold]")
+        self.table.title = account_summary.title
+        self.table.add_column("Date", justify="left", style="cyan")
+        self.table.add_column("Narrative", justify="left", style="magenta")
+        self.table.add_column("Debit", justify="center", style="blue")
+        self.table.add_column("Debit", justify="center", style="yellow")
+        self.table.add_column("Balance", justify="center", style="yellow")
+        self.table.add_column("Type", justify="center", style="yellow")
+        interval_keys = account_summary.entries_grouped["meta"]["interval_keys"]
+        first_interval = True
+        current_year = None
+        # inspect(account_summary)
+
+        for idx, interval_key in enumerate(interval_keys):
+
+            interval = account_summary.entries_grouped[interval_key]
+            self.process_interval(
+                account_summary, interval, first_interval, len(interval_keys) == idx + 1
+            )
+            first_interval = False
+
+        renderer.renderable = self.table
+
+    def process_interval(
+        self, account_summary, interval, first_interval, final_interval
+    ):
+        current_year = None
+        self.table.add_row(interval["interval_key_dt"].strftime("%Y"))
+        for idx, row in enumerate(
+            self.process_entries_3_col(account_summary, interval)
+        ):
+            self.table.add_row(*row.as_cols())
+
+    def process_entries_3_col(self, account_summary, interval):
+        """
+        convert a summary into TEntry objects for rendering
+        :param account_summary:
+        :param interval:
+        :return:
+        """
+        rows = []
+        entries = interval["entries"]
+        group_intervals = interval["group_intervals"]
+        last_day = last_day_of(
+            interval["interval_key_dt"],
+            interval["balance_interval"],
+        )
+        for entry in entries:
+            running_balance = entry.running_balance()
+            balance_type = (
+                ("Dr" if entry.account.type.direction == Direction.DEBIT else "Cr")
+                if running_balance
+                else ""
+            )
+            row = self.renderer.factory.threecolentry(
+                date=entry.trans_date,
+                narrative=entry.get_counter_entry(),
+                debit_amount=entry.amount if entry.is_debit else Decimal("0.00"),
+                credit_amount=entry.amount if entry.is_credit else Decimal("0.00"),
+                balance=running_balance,
+                balance_type=balance_type,
+            )
+            rows.append(row)
+
+        return rows
diff --git a/general_ledger/render/format_table_rich_trial_balance.py b/general_ledger/render/format_table_rich_trial_balance.py
new file mode 100644
index 0000000..4911ad7
--- /dev/null
+++ b/general_ledger/render/format_table_rich_trial_balance.py
@@ -0,0 +1,135 @@
+from decimal import Decimal
+
+from rich.box import Box
+from rich.table import Table
+
+from general_ledger.builders.account_summary_builder import AccountSummary
+from general_ledger.django.models import Direction
+from general_ledger.render.formats_abc import TableFormat
+from general_ledger.utils.utility_date_stuff import (
+    last_day_of,
+)
+
+HEADER_BOTTOM_ONLY: Box = Box(
+    " ══ \n"  # header top crossbar (called top)
+    "    \n"  # head (called head)
+    " ══ \n"  # header lower crossbar (called head_row)
+    "  │ \n"
+    " ─┼ \n"
+    " ─┼ \n"
+    "  │ \n"
+    "  ╵ \n"
+)
+
+
+class TrialBalance(TableFormat):
+
+    def __init__(self):
+        super().__init__()
+        self.config_key = "trial_balance"
+        self.table = Table(
+            expand=True,
+            box=HEADER_BOTTOM_ONLY,
+            show_header=True,
+            show_footer=False,
+            show_edge=True,
+            show_lines=False,
+            # caption="this is the end, my beautiful friend",
+            caption="",
+            highlight=True,
+            pad_edge=False,
+            # min_width=75,
+            # header_style="bold black on dark_sea_green1",
+            # row_styles=["yellow on green", "red on white"],
+        )
+        self.renderer = None
+        # self.grid_debits = Table.grid(expand=True)
+        # self.grid_credits = Table.grid(expand=True)
+
+    def render_table(self, renderer, account_set):
+        self.renderer = renderer
+        self.table.title = f"Trial balance as of {account_set.end_date}"
+        self.table.add_column("Account", justify="left", style="cyan")
+        self.table.add_column("Debit", justify="right", style="magenta")
+        self.table.add_column("Credit", justify="right", style="blue")
+
+        for account_summary in account_set.summary_set:
+            suffix = account_summary.entries_grouped["suffix"]
+            # @TODO make account summary only return relevant accounts
+            if suffix["status"] == AccountSummary.Status.EMPTY:
+                print(f"Skipping {account_summary.title}")
+                continue
+            self.table.add_row(
+                account_summary.title,
+                renderer.factory.fmt(account_summary.debit_balance),
+                renderer.factory.fmt(account_summary.credit_balance),
+            )
+
+        trial_debit_balance = renderer.factory.fmt(account_set.trial_debit_balance)
+        trial_credit_balance = renderer.factory.fmt(account_set.trial_credit_balance)
+        debit_line_len = trial_debit_balance.cell_len
+        credit_line_len = trial_credit_balance.cell_len
+        self.table.add_row(
+            "",
+            ("-" * debit_line_len),
+            ("-" * credit_line_len),
+        )
+        self.table.add_row(
+            "",
+            trial_debit_balance,
+            trial_credit_balance,
+        )
+        self.table.add_row(
+            "",
+            ("=" * debit_line_len),
+            ("=" * credit_line_len),
+        )
+
+        first_interval = True
+        current_year = None
+        # inspect(account_summary)
+
+        renderer.renderable = self.table
+
+    def process_interval(
+        self, account_summary, interval, first_interval, final_interval
+    ):
+        current_year = None
+        self.table.add_row(interval["interval_key_dt"].strftime("%Y"))
+        for idx, row in enumerate(
+            self.process_entries_3_col(account_summary, interval)
+        ):
+            self.table.add_row(*row.as_cols())
+
+    def process_entries_3_col(self, account_summary, interval):
+        """
+        convert a summary into TEntry objects for rendering
+        :param account_summary:
+        :param interval:
+        :return:
+        """
+        rows = []
+        entries = interval["entries"]
+        group_intervals = interval["group_intervals"]
+        last_day = last_day_of(
+            interval["interval_key_dt"],
+            interval["balance_interval"],
+        )
+        for entry in entries:
+            running_balance = entry.running_balance()
+            balance_type = (
+                ("Dr" if entry.account.type.direction == Direction.DEBIT else "Cr")
+                if running_balance
+                else ""
+            )
+            row = self.renderer.factory.threecolentry(
+                date=entry.trans_date,
+                narrative=entry.get_counter_entry(),
+                debit_amount=entry.amount if entry.is_debit else Decimal("0.00"),
+                credit_amount=entry.amount if entry.is_credit else Decimal("0.00"),
+                balance=running_balance,
+                balance_type=balance_type,
+            )
+            rows.append(row)
+
+        return rows
diff --git a/general_ledger/render/formats_abc.py b/general_ledger/render/formats_abc.py
new file mode 100644
index 0000000..64369eb
--- /dev/null
+++ b/general_ledger/render/formats_abc.py
@@ -0,0 +1,19 @@
+from abc import ABC, abstractmethod
+
+
+class TableFormat(ABC):
+    def __init__(self):
+        self.config_key = None
+
+    @abstractmethod
+    def render_table(self, renderer, account_summary):
+        pass
+
+
+class StatementFormat(ABC):
+    def __init__(self):
+        self.config_key = None
+
+    @abstractmethod
+    def render_statement(self, renderer, account_summary):
+        pass
diff --git a/general_ledger/render/mixins/__init__.py b/general_ledger/render/mixins/__init__.py
new file mode 100644
index 0000000..8b13789
--- /dev/null
+++ b/general_ledger/render/mixins/__init__.py
@@ -0,0 +1 @@
+
diff --git a/general_ledger/render/mixins/renderable.py b/general_ledger/render/mixins/renderable.py
new file mode 100644
index 0000000..ef3d351
--- /dev/null
+++ b/general_ledger/render/mixins/renderable.py
@@ -0,0 +1,36 @@
+from general_ledger.render.renderer_abc import Renderer
+
+
+class RenderableMixin:
+
+    renderer: Renderer = None
+
+    def render(self):
+        if not self.renderer:
+            raise ValueError(f"No renderer set for '{self}'")
+        return self.renderer.render(self)
+
+    def set_table_format(self, table_format, **options):
+        if hasattr(self.renderer, "set_table_format"):
+            self.renderer.set_table_format(table_format, **options)
+        else:
+            raise ValueError(
+                f"Renderer {self.renderer} does not support table format '{table_format}' set_table_format"
+            )
+        return self
+
+    def set_render_format(self, render_format, value, **options):
+        if hasattr(self.renderer, f"set_{render_format}_format"):
+            func = getattr(self.renderer, f"set_{render_format}_format")
+            func(value, **options)
+        else:
+            raise ValueError(
+                f"Renderer {self.renderer} does not support format '{render_format}' with value '{value}' set_{render_format}_format"
+            )
+        return self
+
+    def set_renderer(self, renderer: Renderer):
+        if not isinstance(renderer, Renderer):
+            raise ValueError("Renderer must be an instance of a Renderer")
+        self.renderer = renderer
+        return self
diff --git a/general_ledger/render/renderables.py b/general_ledger/render/renderables.py
new file mode 100644
index 0000000..fcc7801
--- /dev/null
+++ b/general_ledger/render/renderables.py
@@ -0,0 +1,215 @@
+from rich.console import Console
+from rich.console import ConsoleOptions, RenderResult
+from rich.panel import Panel
+from rich.table import Table
+
+from general_ledger.render.utility_rich import fmt
+
+
+def render_2_cols(col1, col2):
+    grid = Table.grid()
+    grid.add_column()
+    grid.add_column()
+    grid.add_row(col1, col2)
+    panel = Panel(
+        grid,
+        expand=True,
+        padding=0,
+    )
+    return panel
+
+
+class RendererContext:
+    def __init__(self, options):
+        self.options = options
+
+
+class RendererFactory:
+    def __init__(self, context):
+        self.context = context
+
+    def fmt(self, *args, **kwargs):
+        return fmt(*args, **kwargs, context=self.context)
+
+    def tentry(self, *args, **kwargs):
+        return TEntry(*args, **kwargs, context=self.context)
+
+    def trow(self, *args, **kwargs):
+        return TRow(*args, **kwargs, context=self.context)
+
+    def tempty(self, *args, **kwargs):
+        return TEmpty(*args, **kwargs, context=self.context)
+
+    def tcdentry(self, *args, **kwargs):
+        return TCDEntry(*args, **kwargs, context=self.context)
+
+    def tbdentry(self, *args, **kwargs):
+        return TBDEntry(*args, **kwargs, context=self.context)
+
+    def ttotalentry(self, *args, **kwargs):
+        return TTotalEntry(*args, **kwargs, context=self.context)
+
+    def threecolentry(self, *args, **kwargs):
+        return ThreeColEntry(*args, **kwargs, context=self.context)
+
+
+class ThreeColEntry:
+    """
+    represents a single entry in a Three col account
+    """
+
+    def __init__(
+        self,
+        date,
+        narrative,
+        debit_amount,
+        credit_amount,
+        balance,
+        balance_type,
+        folio=None,
+        context=None,
+    ):
+        self.date = date
+        self.narrative = narrative
+        self.debit_amount = debit_amount
+        self.credit_amount = credit_amount
+        self.balance = balance
+        self.balance_type = balance_type
+        self.folio = folio
+        self.context = context if context else {}
+
+    def __str__(self):
+        return f"{self.date} {self.narrative} {self.debit_amount} {self.credit_amount}"
+
+    def __rich_console__(
+        self, console: Console, options: ConsoleOptions
+    ) -> RenderResult:
+        yield from self.as_cols()
+
+    def as_cols(self):
+        date_fmt = self.context.get("date_format", "%-m.%-d")
+        yield f"[lightyellow]{self.date.strftime(date_fmt)}" if self.date else ""
+        yield f"[black]{self.narrative}" if self.narrative else ""
+        decimal_format = self.context.get("decimal_format", "10.2f")
+        yield (
+            f"[blue]{self.debit_amount.__format__(decimal_format)}"
+            if self.debit_amount
+            else ""
+        )
+        yield (
+            f"[red]{self.credit_amount.__format__(decimal_format)}"
+            if self.credit_amount
+            else ""
+        )
+        yield f"[red]{self.balance.__format__(decimal_format)}"
+        yield f"[red]{self.balance_type: >2}"
+
+
+class TEntry:
+    """
+    represents a single entry in a T-account
+    """
+
+    def __init__(self, date, narrative, amount, folio=None, context=None):
+        self.date = date
+        self.narrative = narrative
+        self.amount = amount
+        self.folio = folio
+        self.context = context if context else {}
+
+    def __str__(self):
+        return f"{self.date} {self.narrative} {self.amount}"
+
+    def __rich_console__(
+        self, console: Console, options: ConsoleOptions
+    ) -> RenderResult:
+        yield from self.as_cols()
+
+    def as_cols(self):
+        date_fmt = self.context.get("date_format", "%-m.%-d")
+        yield f"[yellow]{self.date.strftime(date_fmt)}" if self.date else ""
+        yield f"[black]{self.narrative}" if self.narrative else ""
+        decimal_format = self.context.get("decimal_format", "10.2f")
+        yield (f"[blue]{self.amount.__format__(decimal_format)}" if self.amount else "")
+
+
+class TBDEntry(TEntry):
+    """
+    represents a single entry in a T-account for a b/d
+    """
+
+    def __init__(self, date, amount, folio=None, **kwargs):
+        self.narrative = "Bal b/d"
+        super().__init__(date, self.narrative, amount, folio, **kwargs)
+
+
+class TCDEntry(TEntry):
+    """
+    represents a single entry in a T-account for a c/d
+    """
+
+    def __init__(self, date, amount, **kwargs):
+        self.narrative = "Bal c/d"
+        super().__init__(date, self.narrative, amount, **kwargs)
+
+
+class TEmpty(TEntry):
+    """
+    represents an empty row in a T-account
+    """
+
+    def __init__(self, date=None, narrative=None, amount=None, **kwargs):
+        super().__init__(date, narrative, amount, **kwargs)
+
+    def __rich__(self) -> str:
+        return ""
+
+    def as_cols(self):
+        yield from [
+            "",
+            "",
+            "",
+        ]
+
+
+class TTotalEntry(TEntry):
+    """
+    represents a total entry in a T-account
+    """
+
+    def __init__(self, date, amount, narrative=None, one_line=False, **kwargs):
+        super().__init__(date, narrative, amount, **kwargs)
+        self.one_line = one_line
+
+    def __rich__(self) -> str:
+        return f"[bold cyan]{self.amount}"
+
+    def as_cols(self):
+        decimal_format = self.context.get("decimal_format", "10.2f")
+        amount = self.amount.__format__(decimal_format)
+        total_len = len(amount.strip()) + 2
+        yield from [
+            f"",
+            "",
+            (
+                f"[b green]{'='*total_len}[/b green]"
+                if self.one_line
+                else f"[b green]{'-'*total_len}[/b green]\n[blue]{amount}[/]\n[b green]{'='*total_len}[/b green]"
+            ),
+        ]
+
+
+class TRow:
+    """
+    represents a row in a T-account, pair of entries
+    """
+
+    def __init__(self, debit_entry, credit_entry, *args, **kwargs):
+        self.debit_entry = debit_entry
+        self.credit_entry = credit_entry
+
+    def __str__(self):
+        return f"{self.debit_entry} {self.credit_entry}"
+
+    def __repr__(self):
+        return f"[{self.debit_entry}, {self.credit_entry}]"
diff --git a/general_ledger/render/renderer_abc.py b/general_ledger/render/renderer_abc.py
new file mode 100644
index 0000000..987268f
--- /dev/null
+++ b/general_ledger/render/renderer_abc.py
@@ -0,0 +1,36 @@
+from abc import ABC, abstractmethod
+
+from loguru import logger
+
+
+class Renderer(ABC):
+    def __init__(self):
+        self.account_summary = None
+        self.return_renderable = False
+        self.print_console = True
+        self.options = None
+
+    def render(self, renderable_object, **options):
+        logger.trace(f"Rendering with {self.__class__.__name__}")
+        self.account_summary = renderable_object
+        if self.options and hasattr(self.options, "overrides"):
+            # self.options = RenderOptions(RendererConfig().get(self.__class__.__name__))
+            self.options.overrides = options if options else self.options.overrides
+        self.print_header()
+        self.print_intervals()
+        self.print_footer()
+        return self.do_render()
+
+    def print_header(self):
+        pass
+
+    @abstractmethod
+    def print_intervals(self):
+        pass
+
+    def print_footer(self):
+        pass
+
+    @abstractmethod
+    def do_render(self):
+        pass
diff --git a/general_ledger/render/renderer_jinja2console.py b/general_ledger/render/renderer_jinja2console.py
new file mode 100644
index 0000000..102fd1d
--- /dev/null
+++ b/general_ledger/render/renderer_jinja2console.py
@@ -0,0 +1,34 @@
+from jinja2 import Template
+
+from general_ledger.render.renderer_abc import Renderer
+
+
+class Jinja2ConsoleRenderer(Renderer):
+    def print_intervals(self):
+        pass
+
+    def do_render(self):
+        pass
+
+    def print_header(self):
+        template = Template("[HEADER] Account Summary Report\n")
+        print(template.render())
+
+    def print_opening_balance(self):
+        template = Template("Opening Balance: {{ opening_balance }}\n")
+        print(template.render(opening_balance=self.account_summary.opening_balance))
+
+    def print_entries(self):
+        for entry in self.account_summary.entries:
+            template = Template("Entry: {{ entry }}\n")
+            print(template.render(entry=entry))
+
+    def print_closing_balance(self):
+        template = Template(
+            "Closing Balance: {{ self.account_summary['suffix']['totals'] }}\n"
+        )
+        print(template.render(closing_balance=self.account_summary.closing_balance))
+
+    def print_footer(self):
+        template = Template("[FOOTER] End of Report\n")
+        print(template.render())
diff --git a/general_ledger/render/renderer_jinja2web.py b/general_ledger/render/renderer_jinja2web.py
new file mode 100644
index 0000000..3afc534
--- /dev/null
+++ b/general_ledger/render/renderer_jinja2web.py
@@ -0,0 +1,34 @@
+from jinja2 import Template
+
+from general_ledger.render.renderer_abc import Renderer
+
+
+class Jinja2WebRenderer(Renderer):
+    def print_intervals(self):
+        pass
+
+    def do_render(self):
+        pass
+
+    def print_header(self):
+        template = Template("[HEADER] Account Summary Report\n")
+        print(template.render())
+
+    def print_opening_balance(self):
+        template = Template("Opening Balance: {{ opening_balance }}\n")
+        print(template.render(opening_balance=self.account_summary.opening_balance))
+
+    def print_entries(self):
+        for entry in self.account_summary.entries:
+            template = Template("Entry: {{ entry }}\n")
+            print(template.render(entry=entry))
+
+    def print_closing_balance(self):
+        template = Template(
+            "Closing Balance: {{ self.account_summary['suffix']['totals'] }}\n"
+        )
+        print(template.render(closing_balance=self.account_summary.closing_balance))
+
+    def print_footer(self):
+        template = Template("[FOOTER] End of Report\n")
+        print(template.render())
diff --git a/general_ledger/render/renderer_rich.py b/general_ledger/render/renderer_rich.py
new file mode 100644
index 0000000..b14291e
--- /dev/null
+++ b/general_ledger/render/renderer_rich.py
@@ -0,0 +1,59 @@
+from loguru import logger
+from rich.box import Box
+from rich.console import Console
+from rich.theme import Theme
+
+from general_ledger.render.config_options import RenderOptions, RendererConfig
+from general_ledger.render.format_table_rich_t_account import TAccountFormat
+from general_ledger.render.formats_abc import TableFormat
+from general_ledger.render.renderables import (
+    RendererFactory,
+)
+from general_ledger.render.renderer_abc import Renderer
+
+trial_balance_theme = Theme(
+    {
+        "trial.table.header": "dim cyan",
+    }
+)
+
+
+class RichConsoleRenderer(Renderer):
+
+    def __init__(self, table_format=None, config=None, **options):
+        super().__init__()
+        self.return_renderable = True
+        self.print_console = False
+        self.console = Console(theme=trial_balance_theme)
+        # @TODO any way to load a default without importing the type?
+        self.table_format = table_format or TAccountFormat()
+        self.renderable = None  # rich renderable object
+        self.config = config or RendererConfig()
+        self.options = RenderOptions(
+            config=self.config.get("rich", self.table_format.config_key), **options
+        )
+        # self.context = RendererContext(RenderOptions(config=config, **options))
+        self.factory = RendererFactory(self.options)
+
+    def set_table_format(self, table_format, **options):
+        logger.trace("setting table format to {}", table_format)
+        if not isinstance(table_format, TableFormat):
+            raise ValueError("Table format must be an instance of TableFormat")
+        self.table_format = table_format
+        self.options.overrides.update(options)
+        self.options = RenderOptions(
+            config=self.config.get("rich", self.table_format.config_key),
+            **self.options.overrides,
+        )
+        return self
+
+    def print_intervals(self):
+        if not self.table_format:
+            raise ValueError("table_format not set")
+        self.table_format.render_table(self, self.account_summary)
+
+    def do_render(self):
+        if self.print_console:
+            self.console.print(self.renderable)
+        if self.return_renderable:
+            return self.renderable
diff --git a/general_ledger/render/renderer_statement.py b/general_ledger/render/renderer_statement.py
new file mode 100644
index 0000000..d96e2b6
--- /dev/null
+++ b/general_ledger/render/renderer_statement.py
@@ -0,0 +1,57 @@
+from loguru import logger
+from rich.console import Console
+
+from general_ledger.render.config_options import RenderOptions, RendererConfig
+from general_ledger.render.format_statement_rich_table import StatementFormatRichTable
+from general_ledger.render.formats_abc import StatementFormat
+from general_ledger.render.renderer_abc import Renderer
+
+logger = logger.opt(colors=True)
+console = Console()
+
+
+class StatementRenderer(Renderer):
+    """Renders hierarchical statement nodes with running totals"""
+
+    def __init__(
+        self,
+        statement_format=None,
+        config=None,
+        print_console=False,
+        return_renderable=True,
+        **options,
+    ):
+        super().__init__()
+        self.return_renderable = return_renderable
+        self.print_console = print_console
+        self.console = Console()
+        # self.context = StatementRenderingContext()
+        self.statement_format = statement_format or StatementFormatRichTable()
+        self.config = config or RendererConfig()
+        self.options = RenderOptions(
+            config=self.config.get("rich", self.statement_format.config_key),
+            **options,
+        )
+        self.renderable = None  # rich renderable object
+
+    def set_statement_format(self, value, **options):
+        if not isinstance(value, StatementFormat):
+            raise ValueError("format must be an instance of StatementFormat")
+        self.statement_format = value
+        self.options.overrides.update(options)
+
+    def print_intervals(self):
+        if not self.statement_format:
+            raise ValueError("statement_format not set")
+        return self.statement_format.render_statement(self, self.account_summary)
+
+    def do_render(self):
+        if self.print_console:
+            logger.trace("printing console")
+            self.console.print(self.renderable)
+        if self.return_renderable:
+            logger.trace("returning renderable")
+            return self.renderable
+
+    def set_render_options(self, options):
+        self.options = options
diff --git a/general_ledger/render/utility_rich.py b/general_ledger/render/utility_rich.py
new file mode 100644
index 0000000..6b3ebc4
--- /dev/null
+++ b/general_ledger/render/utility_rich.py
@@ -0,0 +1,185 @@
+import datetime
+import random
+from collections import defaultdict
+from decimal import Decimal
+from itertools import zip_longest
+from uuid import UUID
+
+from rich import inspect
+from rich.panel import Panel
+from rich.style import Style
+from rich.table import Table
+from rich.text import Text
+
+from general_ledger.builders.mixins import StartEndBuilderMixin
+from general_ledger.render.mixins.renderable import RenderableMixin
+from general_ledger.utils.django import DjangoUtil
+from general_ledger.utils.utility import is_iterable
+from rich.console import Console
+
+row_styles = [
+    Style(
+        bgcolor=f"rgb({random.randint(153, 255)}, {random.randint(153, 255)}, {random.randint(153, 255)})"
+    )
+    for _ in range(20)  # Create 10 random light colors
+]
+
+
+background_styles = [
+    Style(
+        bgcolor=f"rgb({random.randint(200, 255)}, {random.randint(200, 255)}, {random.randint(200, 255)})"
+    )
+    for _ in range(40)  # Create 10 random light colors
+]
+
+
+def random_style(target="row"):
+    if target == "row":
+        return random.choice(row_styles)
+    elif target == "col":
+        return random.choice(background_styles)
+    else:
+        raise ValueError("target must be 'row' or 'col'")
+
+
+def render_any_item(items):
+    if isinstance(items, list | tuple):
+        return [render_if_possible(item) for item in items]
+    return render_if_possible(items)
+
+
+def render_if_possible(item):
+    if isinstance(item, RenderableMixin):
+        return item.render()
+    return item
+
+
+# iterate over the
+def lists_to_grid_cols(
+    *args,
+    expand=True,
+    random_styles=False,
+):
+    table = Table.grid(expand=expand)
+    col_args = {
+        "ratio": 1,
+    }
+    for _ in args:
+        style = random.choice(background_styles) if random_styles else None
+        table.add_column(style=style, **col_args)
+    args = [arg if is_iterable(arg) else [arg] for arg in args]
+    grid = zip_longest(*args, fillvalue=None)
+    for row in grid:
+        table.add_row(*render_any_item(row))
+    return table
+
+
+def t_account_col_grid() -> tuple[Table, Table]:
+    """Create a grid with 3 columns for use in TAccountFormat"""
+    for grid in (
+        grid1 := Table.grid(expand=True),
+        grid2 := Table.grid(
+            expand=True,
+            pad_edge=False,
+        ),
+    ):
+        grid.add_column(
+            justify="left",
+            min_width=6,
+            # style=random_style("col"),
+        )
+        grid.add_column(
+            justify="left",
+            # style=random_style("col"),
+        )
+        grid.add_column(
+            justify="right",
+            # style=random_style("col"),
+        )
+    return grid1, grid2
+
+
+def model_table_generator(queryset, model):
+    table = Table(expand=False)
+    fields = DjangoUtil.get_fields(model)
+    for field in fields:
+        table.add_column(field)
+    count = 0
+    for item in queryset:
+        if count > 20:
+            table.add_row("truncated", "...")
+            break
+        table.add_row(
+            *[fmt(getattr(item, field)) for field in fields],
+        )
+        count += 1
+    yield table
+
+
+def fmt(item, style: str = "cyan", context=None) -> Text:
+    """this is a field formatter to allow passing stuff to rich Table row"""
+    context = context or {}
+    decimal_format = context.get("decimal_format", ">8,.0f")
+    date_format = context.get("date_format", "%b  %e")
+    if isinstance(item, Decimal):
+        if item == 0:
+            return Text("", style=style)
+        elif item < 0:
+            style = "red"
+        elif item > 0:
+            style = "blue"
+        return Text(item.__format__(decimal_format), style=style)
+    elif isinstance(item, UUID):
+        return Text(str(item), style=style)
+    elif isinstance(item, datetime.date):
+        return Text(str(item), style="green")
+    elif isinstance(item, defaultdict):
+        return Text(
+            str({k: v for (k, v) in item.items()}).replace(" ", ""), style=style
+        )
+    else:
+        return Text(str(item), style=style)
+
+
+class ConsoleReportBuilder(
+    StartEndBuilderMixin,
+):
+    def __init__(self, *args, **kwargs):
+        """
+        Initialize the builder
+        """
+        self.panel: bool = kwargs.pop("panel", False)
+        super().__init__(*args, **kwargs)
+        self.console = Console()
+        self.context = kwargs
+        self.columns: dict[str, list] = defaultdict(list)
+
+    def add_column_item(self, column, item):
+        self.columns[column].append(item)
+        return self
+
+    def add_column_items(self, column, items):
+        for item in items:
+            self.add_column_item(column, item)
+        return self
+
+    def build(self):
+        grid = Table.grid(
+            expand=True,
+        )
+        col_args = {
+            "ratio": 1,
+        }
+        for col, items in self.columns.items():
+            grid.add_column(col, **col_args)
+        for row in zip_longest(*self.columns.values(), fillvalue=None):
+            # inspect(row)
+            grid.add_row(
+                *[
+                    item.render() if isinstance(item, RenderableMixin) else item
+                    for item in row
+                ]
+            )
+        if self.panel:
+            return Panel(grid)
+        return grid
diff --git a/general_ledger/render/utility_rich_custom.py b/general_ledger/render/utility_rich_custom.py
new file mode 100644
index 0000000..4fa924f
--- /dev/null
+++ b/general_ledger/render/utility_rich_custom.py
@@ -0,0 +1,27 @@
+from uuid import UUID
+
+from rich.protocol import is_renderable
+from rich.table import Table as RichTable
+
+from general_ledger.render.utility_rich import fmt
+
+"""
+the idea here was have a custom rich table which could create renderable objects from django and GL fields types such as UUID and decimal. however it runs into the problem
+that the imports are circular. so this needs some lazy loading logic to work properly.
+"""
+
+
+class Table(RichTable):
+    """A custom table class that converts UUIDs to strings"""
+
+    def make_renderable(obj):
+        if isinstance(obj, UUID):
+            return str(obj)
+        if not is_renderable(obj):
+            return repr(obj)
+        return obj
+
+    def add_row(self, *args, **kwargs):
+        # Convert all row items to renderable
+        renderable_args = [fmt(arg) for arg in args]
+        super().add_row(*renderable_args, **kwargs)
diff --git a/general_ledger/resources/account.py b/general_ledger/resources/account.py
index 5409a61..a992ef2 100644
--- a/general_ledger/resources/account.py
+++ b/general_ledger/resources/account.py
@@ -2,7 +2,7 @@
 from import_export.admin import ImportExportModelAdmin
 from import_export.fields import Field
 
-from general_ledger.models import Account, Book
+from general_ledger.django.models import Account, Book
 
 
 class AccountResourceSimple(resources.ModelResource):
diff --git a/general_ledger/resources/account_type.py b/general_ledger/resources/account_type.py
index 6d04f3b..363ede8 100644
--- a/general_ledger/resources/account_type.py
+++ b/general_ledger/resources/account_type.py
@@ -2,7 +2,7 @@
 from import_export.admin import ImportExportModelAdmin
 from import_export.fields import Field
 
-from general_ledger.models import Account, Book, AccountType
+from general_ledger.django.models import Account, Book, AccountType
 
 
 class AccountTypeResource(resources.ModelResource):
diff --git a/general_ledger/resources/bank_statement_import.py b/general_ledger/resources/bank_statement_import.py
index acf655d..fd764fc 100644
--- a/general_ledger/resources/bank_statement_import.py
+++ b/general_ledger/resources/bank_statement_import.py
@@ -2,7 +2,7 @@
 
 from import_export import resources
 
-from general_ledger.models import BankStatementLine
+from general_ledger.django.models import BankStatementLine
 
 
 def check_unique_transaction(**kwargs):
diff --git a/general_ledger/resources/book.py b/general_ledger/resources/book.py
index b710722..154877d 100644
--- a/general_ledger/resources/book.py
+++ b/general_ledger/resources/book.py
@@ -3,7 +3,7 @@
 from import_export import fields, resources
 from import_export.widgets import ForeignKeyWidget
 
-from general_ledger.models import Book
+from general_ledger.django.models import Book
 from django.contrib.auth import get_user_model
 
 
diff --git a/general_ledger/resources/invoice.py b/general_ledger/resources/invoice.py
index 910b217..a4d7394 100644
--- a/general_ledger/resources/invoice.py
+++ b/general_ledger/resources/invoice.py
@@ -1,6 +1,6 @@
 from import_export import resources, fields
 
-from general_ledger.models import Invoice
+from general_ledger.django.models import Invoice
 
 
 class InvoiceResource(resources.ModelResource):
diff --git a/general_ledger/resources/tax_rate.py b/general_ledger/resources/tax_rate.py
index d494410..691bac1 100644
--- a/general_ledger/resources/tax_rate.py
+++ b/general_ledger/resources/tax_rate.py
@@ -3,7 +3,7 @@
 from import_export import fields, resources
 from import_export.widgets import ForeignKeyWidget
 
-from general_ledger.models import TaxType, TaxRate
+from general_ledger.django.models import TaxType, TaxRate
 
 
 class TaxRateResource(resources.ModelResource):
diff --git a/general_ledger/resources/tax_type.py b/general_ledger/resources/tax_type.py
index 3afafa2..0bf9ad1 100644
--- a/general_ledger/resources/tax_type.py
+++ b/general_ledger/resources/tax_type.py
@@ -1,6 +1,6 @@
 from import_export import resources
 
-from general_ledger.models import TaxType
+from general_ledger.django.models import TaxType
 
 
 class TaxTypeResource(resources.ModelResource):
diff --git a/general_ledger/resources/transaction.py b/general_ledger/resources/transaction.py
index 7c89b2f..a3a5c55 100644
--- a/general_ledger/resources/transaction.py
+++ b/general_ledger/resources/transaction.py
@@ -2,7 +2,7 @@
 from import_export import resources, fields
 from import_export.forms import ImportForm, ConfirmImportForm
 
-from general_ledger.models import Ledger, Transaction
+from general_ledger.django.models import Ledger, Transaction
 
 import logging
 
diff --git a/general_ledger/resources/xero_gl_import.py b/general_ledger/resources/xero_gl_import.py
index 145b72a..94cf12b 100644
--- a/general_ledger/resources/xero_gl_import.py
+++ b/general_ledger/resources/xero_gl_import.py
@@ -1,7 +1,6 @@
 from import_export import resources
 
-from general_ledger.models import Transaction
-from general_ledger.models.xero_gl_import import XeroGlImport
+from general_ledger.django.models.xero_gl_import import XeroGlImport
 from import_export.fields import Field
 from import_export.widgets import DateWidget, DecimalWidget
 
diff --git a/general_ledger/ruleset/README.md b/general_ledger/ruleset/README.md
new file mode 100644
index 0000000..a8d651e
--- /dev/null
+++ b/general_ledger/ruleset/README.md
@@ -0,0 +1,4 @@
+# title
+
+attempt to create a ruleset for general ledger import rules
+
diff --git a/general_ledger/ruleset/__init__.py b/general_ledger/ruleset/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/general_ledger/ruleset/interpretor.py b/general_ledger/ruleset/interpretor.py
new file mode 100644
index 0000000..13f12df
--- /dev/null
+++ b/general_ledger/ruleset/interpretor.py
@@ -0,0 +1,77 @@
+from general_ledger.ruleset.recursive_with_stack import StackNode, StackNodeVisitor
+
+
+class UnaryOperator(StackNode):
+    def __init__(self, operand):
+        self.operand = operand
+
+
+class BinaryOperator(StackNode):
+    def __init__(self, left, right):
+        self.left = left
+        self.right = right
+
+
+class Add(BinaryOperator):
+    pass
+
+
+class Sub(BinaryOperator):
+    pass
+
+
+class Mul(BinaryOperator):
+    pass
+
+
+class Div(BinaryOperator):
+    pass
+
+
+class Negate(UnaryOperator):
+    pass
+
+
+class Number(StackNode):
+    def __init__(self, value):
+        self.value = value
+
+
+# A sample visitor class that evaluates expressions
+class Evaluator(StackNodeVisitor):
+    def visit_Number(self, node):
+        return node.value
+
+    def visit_Add(self, node):
+        return self.visit(node.left) + self.visit(node.right)
+
+    def visit_Sub(self, node):
+        return self.visit(node.left) - self.visit(node.right)
+
+    def visit_Mul(self, node):
+        return self.visit(node.left) * self.visit(node.right)
+
+    def visit_Div(self, node):
+        return self.visit(node.left) / self.visit(node.right)
+
+    def visit_Negate(self, node):
+        return -self.visit(node.operand)
+
+
+class Evaluator2(StackNodeVisitor):
+    def visit_Add(self, node):
+        yield (yield Visit(node.left)) + (yield Visit(node.right))
+
+    def visit_Sub(self, node):
+        yield (yield Visit(node.left)) - (yield Visit(node.right))
+
+
+if __name__ == "__main__":
+    # 1 + 2*(3-4) / 5
+    t1 = Sub(Number(3), Number(4))
+    t2 = Mul(Number(2), t1)
+    t3 = Div(t2, Number(5))
+    t4 = Add(Number(1), t3)
+    # Evaluate it
+    e = Evaluator()
+    print(e.visit(t4))  # Outputs 0.6
diff --git a/general_ledger/ruleset/recursive_with_stack.py b/general_ledger/ruleset/recursive_with_stack.py
new file mode 100644
index 0000000..f828741
--- /dev/null
+++ b/general_ledger/ruleset/recursive_with_stack.py
@@ -0,0 +1,42 @@
+import types
+
+
+class StackNode:
+    pass
+
+
+import types
+
+
+class Visit:
+    def __init__(self, node):
+        self.node = node
+
+
+class StackNodeVisitor:
+    def visit(self, node):
+        stack = [node]
+        last_result = None
+        while stack:
+            try:
+                last = stack[-1]
+                if isinstance(last, types.GeneratorType):
+                    stack.append(last.send(last_result))
+                    last_result = None
+                elif isinstance(last, StackNode):
+                    stack.append(self._visit(stack.pop()))
+                else:
+                    last_result = stack.pop()
+            except StopIteration:
+                stack.pop()
+        return last_result
+
+    def _visit(self, node):
+        methname = "visit_" + type(node).__name__
+        meth = getattr(self, methname, None)
+        if meth is None:
+            meth = self.generic_visit
+        return meth(node)
+
+    def generic_visit(self, node):
+        raise RuntimeError("No {} method".format("visit_" + type(node).__name__))
diff --git a/general_ledger/scripts/reset.sh b/general_ledger/scripts/reset.sh
index aa4132e..5c53867 100644
--- a/general_ledger/scripts/reset.sh
+++ b/general_ledger/scripts/reset.sh
@@ -19,6 +19,11 @@ python manage.py reset_gl | while IFS= read -r line; do
   echo "DROP TABLE $line" | python manage.py dbshell
 done
 
+python manage.py reset_db --noinput
+
+rm -rf general_ledger/migrations/*.py
+touch general_ledger/migrations/__init__.py
+
 # Make new migrations
 # python manage.py makemigrations $APP_NAME
 
diff --git a/general_ledger/scripts/reset2.sh b/general_ledger/scripts/restore.sh
similarity index 74%
rename from general_ledger/scripts/reset2.sh
rename to general_ledger/scripts/restore.sh
index 7954d17..43b8fee 100644
--- a/general_ledger/scripts/reset2.sh
+++ b/general_ledger/scripts/restore.sh
@@ -4,10 +4,7 @@ set -eu -o pipefail
 
 export DJANGO_SETTINGS_MODULE=dashboard.settings
 
-python manage.py reset_db --noinput
 
-rm -rf general_ledger/migrations/*.py
-touch general_ledger/migrations/__init__.py
 
 python manage.py makemigrations
 
diff --git a/general_ledger/scripts/rich_nested_tables.py b/general_ledger/scripts/rich_nested_tables.py
new file mode 100644
index 0000000..ade2412
--- /dev/null
+++ b/general_ledger/scripts/rich_nested_tables.py
@@ -0,0 +1,92 @@
+import os
+import sys
+from decimal import Decimal
+from rich import box
+
+sys.path.insert(0, os.getcwd())
+
+import datetime
+from rich.table import Table
+from rich.style import Style
+from rich.console import Console
+import random
+
+from general_ledger.render.renderables import TEntry
+
+minA = 240
+maxA = 255
+minB = 110
+maxB = 140
+
+row_styles = [
+    Style(bgcolor=f"rgb({r}, {g}, {b})")
+    for r, g, b in [
+        (
+            (
+                random.randint(minB, maxB),
+                random.randint(minA, maxA),
+                random.randint(minA, maxA),
+            )
+            if i == 0
+            else (
+                (
+                    random.randint(minA, maxA),
+                    random.randint(minB, maxB),
+                    random.randint(minA, maxA),
+                )
+                if i == 1
+                else (
+                    random.randint(minA, maxA),
+                    random.randint(minA, maxA),
+                    random.randint(minB, maxB),
+                )
+            )
+        )
+        for i in [random.choice([0, 1, 2]) for _ in range(20)]
+    ]
+]
+
+
+deb1 = TEntry(
+    date=datetime.datetime.now(),
+    narrative="some narrative",
+    amount=Decimal("543.45"),
+)
+
+
+def main():
+    console = Console()
+
+    table = Table(
+        title="Debit col",
+        expand=True,
+        show_header=False,
+        box=box.MINIMAL_DOUBLE_HEAD,
+    )
+
+    table.add_column("date col", justify="left")
+    table.add_column("narrative col", justify="left")
+    table.add_column("amount", justify="right")
+
+    table.add_row(
+        *deb1.as_cols(),
+        style=random.choice(row_styles),
+    )
+    # table.add_row("2022-01-01", "Sales")
+    table.add_section()
+    table.add_section()
+    table.add_section()
+
+    table.add_row(
+        "some date",
+        "narrative",
+        "djfgro",
+        style=random.choice(row_styles),
+    )
+
+    console.print(table)
+    # inspect(table)
+
+
+if __name__ == "__main__":
+    main()
diff --git a/general_ledger/scripts/yield_example.py b/general_ledger/scripts/yield_example.py
new file mode 100644
index 0000000..7399988
--- /dev/null
+++ b/general_ledger/scripts/yield_example.py
@@ -0,0 +1,12 @@
+import random
+
+
+def random_item(*args):
+    tmp = args
+    idx = random.randint(0, len(tmp) - 1)
+    item = tmp.pop(idx)
+    yield item
+
+
+for _ in range(10):
+    print(random_item("a", "b", "c", "d", "e"))
diff --git a/general_ledger/serializers/account.py b/general_ledger/serializers/account.py
index d9a7ce0..8333df4 100644
--- a/general_ledger/serializers/account.py
+++ b/general_ledger/serializers/account.py
@@ -2,7 +2,7 @@
 from django.contrib.auth.models import User
 from rest_framework import routers, serializers, viewsets
 
-from general_ledger.models import Contact, Account
+from general_ledger.django.models import Contact, Account
 
 
 # Serializers define the API representation.
diff --git a/general_ledger/serializers/bank_account.py b/general_ledger/serializers/bank_account.py
index b7835b8..3366881 100644
--- a/general_ledger/serializers/bank_account.py
+++ b/general_ledger/serializers/bank_account.py
@@ -3,11 +3,11 @@
 from rest_framework import routers, serializers, viewsets
 from timezone_field.rest_framework import TimeZoneSerializerField
 
-from general_ledger.models import Contact, Bank
+from general_ledger.django.models import Contact, Bank
 
 
 class BankAccountSerializer(serializers.HyperlinkedModelSerializer):
-    #tz = TimeZoneSerializerField()
+    # tz = TimeZoneSerializerField()
 
     class Meta:
         model = Bank
diff --git a/general_ledger/serializers/bank_balance.py b/general_ledger/serializers/bank_balance.py
index 25d90dc..a5c030b 100644
--- a/general_ledger/serializers/bank_balance.py
+++ b/general_ledger/serializers/bank_balance.py
@@ -2,7 +2,7 @@
 from django.contrib.auth.models import User
 from rest_framework import routers, serializers, viewsets
 
-from general_ledger.models import BankStatementLine, BankBalance
+from general_ledger.django.models import BankStatementLine, BankBalance
 
 
 class BankBalanceSerializer(serializers.HyperlinkedModelSerializer):
diff --git a/general_ledger/serializers/book.py b/general_ledger/serializers/book.py
index 09c28bd..b87cc54 100644
--- a/general_ledger/serializers/book.py
+++ b/general_ledger/serializers/book.py
@@ -2,7 +2,7 @@
 from django.contrib.auth.models import User
 from rest_framework import routers, serializers, viewsets
 
-from general_ledger.models import Contact, Account, Book
+from general_ledger.django.models import Contact, Account, Book
 
 
 # Serializers define the API representation.
diff --git a/general_ledger/serializers/contact.py b/general_ledger/serializers/contact.py
index 7e87cbf..0ff13ad 100644
--- a/general_ledger/serializers/contact.py
+++ b/general_ledger/serializers/contact.py
@@ -2,7 +2,7 @@
 from django.contrib.auth.models import User
 from rest_framework import routers, serializers, viewsets
 
-from general_ledger.models import Contact
+from general_ledger.django.models import Contact
 
 
 # Serializers define the API representation.
diff --git a/general_ledger/serializers/invoice.py b/general_ledger/serializers/invoice.py
index 9261cb6..f2a93e4 100644
--- a/general_ledger/serializers/invoice.py
+++ b/general_ledger/serializers/invoice.py
@@ -2,7 +2,7 @@
 from django.contrib.auth.models import User
 from rest_framework import routers, serializers, viewsets
 
-from general_ledger.models import Contact, Invoice
+from general_ledger.django.models import Contact, Invoice
 from general_ledger.serializers.invoice_line import InvoiceLineSerializer
 from general_ledger.serializers.transaction import TransactionSerializer
 
diff --git a/general_ledger/serializers/invoice_line.py b/general_ledger/serializers/invoice_line.py
index 2506029..65a189d 100644
--- a/general_ledger/serializers/invoice_line.py
+++ b/general_ledger/serializers/invoice_line.py
@@ -1,6 +1,6 @@
 from rest_framework import serializers
 
-from general_ledger.models import InvoiceLine
+from general_ledger.django.models import InvoiceLine
 
 
 class InvoiceLineSerializer(serializers.ModelSerializer):
diff --git a/general_ledger/serializers/ledger.py b/general_ledger/serializers/ledger.py
index cf3e223..72c6051 100644
--- a/general_ledger/serializers/ledger.py
+++ b/general_ledger/serializers/ledger.py
@@ -2,7 +2,7 @@
 from django.contrib.auth.models import User
 from rest_framework import routers, serializers, viewsets
 
-from general_ledger.models import Contact, Invoice, Ledger
+from general_ledger.django.models import Contact, Invoice, Ledger
 
 
 # Serializers define the API representation.
diff --git a/general_ledger/serializers/payment.py b/general_ledger/serializers/payment.py
index 3e2f874..a6a9b0b 100644
--- a/general_ledger/serializers/payment.py
+++ b/general_ledger/serializers/payment.py
@@ -2,7 +2,7 @@
 from django.contrib.auth.models import User
 from rest_framework import routers, serializers, viewsets
 
-from general_ledger.models import Contact, Payment
+from general_ledger.django.models import Contact, Payment
 
 
 # Serializers define the API representation.
diff --git a/general_ledger/serializers/transaction.py b/general_ledger/serializers/transaction.py
index c0dd9b5..001403c 100644
--- a/general_ledger/serializers/transaction.py
+++ b/general_ledger/serializers/transaction.py
@@ -2,7 +2,7 @@
 from django.contrib.auth.models import User
 from rest_framework import routers, serializers, viewsets
 
-from general_ledger.models import Transaction
+from general_ledger.django.models import Transaction
 from general_ledger.serializers.transaction_entry import TransactionEntrySerializer
 
 
diff --git a/general_ledger/serializers/transaction_entry.py b/general_ledger/serializers/transaction_entry.py
index e8e5e2a..ff8c942 100644
--- a/general_ledger/serializers/transaction_entry.py
+++ b/general_ledger/serializers/transaction_entry.py
@@ -1,6 +1,6 @@
 from rest_framework import serializers
 
-from general_ledger.models import Entry
+from general_ledger.django.models import Entry
 
 
 class TransactionEntrySerializer(serializers.ModelSerializer):
diff --git a/general_ledger/signals.py b/general_ledger/signals.py
index 9cda8f9..cfb1b76 100644
--- a/general_ledger/signals.py
+++ b/general_ledger/signals.py
@@ -5,14 +5,14 @@
 from xstate_machine import pre_transition
 
 from general_ledger.helpers.invoice import InvoiceHelper
-from general_ledger.models import (
+from general_ledger.django.models import (
     Invoice,
     InvoiceLine,
     PaymentItem,
     Payment,
     Transaction,
 )
-from general_ledger.models.invoice_transaction import InvoiceTransaction
+from general_ledger.django.models.invoice_transaction import InvoiceTransaction
 
 
 # @TODO replace this with xstate machine
diff --git a/general_ledger/statements/__init__.py b/general_ledger/statements/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/general_ledger/statements/account_summary.py b/general_ledger/statements/account_summary.py
new file mode 100644
index 0000000..5a7e57d
--- /dev/null
+++ b/general_ledger/statements/account_summary.py
@@ -0,0 +1,266 @@
+from collections import defaultdict
+from dataclasses import dataclass
+from decimal import Decimal
+from enum import Enum
+
+import rich.repr
+from loguru import logger
+from rich.console import Console, ConsoleOptions, RenderResult
+from rich.table import Table
+
+from general_ledger.django.models import Entry
+from general_ledger.managers.transaction_entry import EntryQuerySet
+from general_ledger.render.mixins.renderable import RenderableMixin
+from general_ledger.render.renderer_rich import RichConsoleRenderer
+from general_ledger.statements.mixins import StartEndMixin
+
+"""
+ths original idea here was to keep this class sufficiently general that it
+could be used to summarize any set of entries, not just those from an account
+and ledger. However, it is now clear that this makes things more complicated
+than they need to be. The class is now used to summarize entries from an account
+and probably can be fixed to work with general entries. This will be done in a
+future refactor.
+"""
+
+
+# @rich.repr.auto
+class AccountSummary(
+    RenderableMixin,
+    StartEndMixin,
+):
+    """
+    represents an account view with summaries calculated
+    """
+
+    def __init__(
+        self,
+        entries,
+        balance_interval=None,
+        renderer=None,
+        title=None,
+        caption=None,
+        currency=None,
+        final_balance=False,
+        group_intervals=None,
+        **kwargs,
+    ):
+        super().__init__(**kwargs)
+        self.entries = entries
+        self.balance_interval = balance_interval
+        self.entries_before: EntryQuerySet = Entry.objects.none()
+        self.entries_after: EntryQuerySet = Entry.objects.none()
+        self.entries_between: EntryQuerySet = Entry.objects.none()
+        self.entries_grouped: defaultdict[str, dict] = defaultdict(dict)
+        """ this is a dictionary of entries grouped by interval """
+        self.renderer = renderer
+        self.title = title
+        self.caption = caption
+        self.currency = currency
+        self.group_intervals = group_intervals or ["year"]
+        """ group intervals is a list of keyword by which the entries should be grouped. by default it is ['year'] """
+        self.final_balance: bool = final_balance
+        """ this is a boolean flag as to whether the trailing balance should be
+        appended to the suffix interval """
+        self.debit_balance = Decimal("0.00")
+        self.credit_balance = Decimal("0.00")
+        self.debit_total = Decimal("0.00")
+        """ the total of the debits in the range of the start to end"""
+        self.credit_total = Decimal("0.00")
+        """ the total of the credits in the range of the start to end"""
+
+        self.balanced = False
+        """ cache the status of the balance """
+
+        self._group_by_intervals()
+        self.balance_off()
+
+    @property
+    def is_empty(self):
+        return self.entries is None
+
+    def _group_by_intervals(self):
+        entries = self.entries
+
+        entries_before = entries.before(self.start_date, strict=True)
+        entries_between = entries.between(self.start_date, self.end_date, strict=False)
+        entries_after = entries.after(self.end_date, strict=True)
+        entries_grouped = entries_between.get_grouped_entries(self.balance_interval)
+        entries_grouped["prefix"]["entries"] = entries_before
+        entries_grouped["suffix"]["entries"] = entries_after
+
+        self.entries_grouped = entries_grouped
+        self.entries_before = entries_before
+        self.entries_after = entries_after
+        self.entries_between = entries_between
+
+    def balance_off(self):
+        """
+        balance the entries by working through the intervals, starting with the prefix
+        and carrying the balances forward to the suffix
+        """
+        if not self.entries_grouped:
+            return self
+
+        self.process_interval(
+            self.entries_grouped["prefix"],
+            interval_key="prefix",
+        )
+        credit_cd = self.entries_grouped["prefix"]["credit_cd"]
+        debit_cd = self.entries_grouped["prefix"]["debit_cd"]
+        for interval_key in self.entries_grouped["meta"]["interval_keys"]:
+            interval = self.entries_grouped[interval_key]
+            self.process_interval(
+                interval,
+                debit_bd=credit_cd,
+                credit_bd=debit_cd,
+                interval_key=interval_key,
+            )
+            credit_cd = interval["credit_cd"]
+            debit_cd = interval["debit_cd"]
+        self.process_interval(
+            self.entries_grouped["suffix"],
+            debit_bd=credit_cd,
+            credit_bd=debit_cd,
+            interval_key="suffix",
+        )
+        suffix = self.entries_grouped["suffix"]
+        self.debit_balance = (
+            suffix["debit_total"] if suffix["debit_total"] else Decimal("0")
+        )
+        self.credit_balance = (
+            suffix["credit_total"] if suffix["credit_total"] else Decimal("0")
+        )
+        self.debit_total = self.entries_between.debit_total()
+        self.credit_total = self.entries_between.credit_total()
+        self.balanced = True
+        return self
+
+    def process_interval(
+        self,
+        item,
+        debit_bd=None,
+        credit_bd=None,
+        interval_key=None,
+    ):
+        """
+        process the entries for a given interval
+        """
+        logger.trace(f"processing interval: '{interval_key}'")
+        # inspect(entries.debit_total())
+        # inspect(entries.credit_total())
+        entries = item["entries"]
+        # inspect(entries)
+        entries.set_balances_bd(
+            debit_bd,
+            credit_bd,
+        )
+        # inspect(entries)
+        item["status"] = self.get_status(entries)
+        # inspect(entries)
+        # inspect(item)
+        item["debit_bd"] = debit_bd
+        item["credit_bd"] = credit_bd
+        item["balance_interval"] = self.balance_interval
+        item["group_intervals"] = self.group_intervals
+        if item["status"] == self.Status.EMPTY:
+            item["debit_total"] = Decimal("0.00")
+            item["credit_total"] = Decimal("0.00")
+            item["total"] = Decimal("0.00")
+            item["debit_cd"] = None
+            item["credit_cd"] = None
+        elif item["status"] in [self.Status.CLOSE, self.Status.ONELINE_CLOSE]:
+            item["debit_total"] = entries.debit_total()
+            item["credit_total"] = entries.credit_total()
+            item["total"] = entries.debit_total()
+            item["debit_cd"] = None
+            item["credit_cd"] = None
+        elif item["status"] == self.Status.CREDIT_BALANCE:
+            item["debit_total"] = entries.debit_total()
+            item["credit_total"] = entries.credit_total()
+            item["total"] = entries.credit_total()
+            item["debit_cd"] = entries.credit_balance()
+            item["credit_cd"] = None
+        elif item["status"] == self.Status.DEBIT_BALANCE:
+            item["debit_total"] = entries.debit_total()
+            item["credit_total"] = entries.credit_total()
+            item["total"] = entries.debit_total()
+            item["debit_cd"] = None
+            item["credit_cd"] = entries.debit_balance()
+        else:
+            raise ValueError("unknown status")
+
+    def get_status(self, entry_set):
+        if entry_set.is_empty():
+            return self.Status.EMPTY
+        if entry_set.is_balanced():
+            if (
+                (entry_set.debits().count() <= 1 and entry_set.debit_bd == 0)
+                or (entry_set.debits().count() == 0 and entry_set.debit_bd)
+            ) and (
+                (entry_set.credits().count() <= 1 and entry_set.credit_bd == 0)
+                or (entry_set.credits().count() == 0 and entry_set.credit_bd)
+            ):
+                return self.Status.ONELINE_CLOSE
+            return self.Status.CLOSE
+        if entry_set.is_credit_balance():
+            return self.Status.CREDIT_BALANCE
+        return self.Status.DEBIT_BALANCE
+
+    def __rich_repr__(self) -> rich.repr.Result:
+        yield self.title
+        # yield "caption", self.caption
+        yield "currency", self.currency, "GBP"
+        yield "group_intervals", self.group_intervals, ["year"]
+        yield "interval_keys", (
+            self.entries_grouped["meta"]["interval_keys"]
+            if self.entries_grouped
+            else "not-set"
+        )
+        yield "intervals", self.entries_grouped
+
+    def __rich_console__(
+        self, console: Console, options: ConsoleOptions
+    ) -> RenderResult:
+        yield f"[b]Account Summary:[/b] #{self.title}"
+        my_table = Table("Attribute", "Value")
+        my_table.add_row("name", self.currency)
+        my_table.add_row("age", str(self.entries_grouped["meta"]["interval_keys"]))
+        yield my_table
+
+    def render(self):
+        """custom rendering strategy for account summary"""
+        if not self.renderer:
+            self.renderer = RichConsoleRenderer()
+        return super().render()
+
+    class Status(Enum):
+        """
+        status of the entry_set in regard to what is required
+        to balance it. This is used as a clue to determine how to render
+        the entries in the console.
+        """
+
+        OPEN = 0
+        EMPTY = 1
+        """
+        This interval has no entries, including any balance b/d
+        """
+        CLOSE = 2
+        """
+        This interval is already balanced, needs to be closed off
+        with totals
+        """
+        CREDIT_BALANCE = 3
+        """
+        This interval is not balanced on credit side, needs to be balanced
+        and totals added
+        """
+        DEBIT_BALANCE = 4
+        """
+        This interval is not balanced on debit side, needs to be balanced        and totals added
+        """
+        ONELINE_CLOSE = 5
+        """
+        This interval has a single debit and a single credit, and is balanced. Indicates a one line close, i.e. no totals just underlines
+        """
diff --git a/general_ledger/statements/account_summary_set.py b/general_ledger/statements/account_summary_set.py
new file mode 100644
index 0000000..23cc3f8
--- /dev/null
+++ b/general_ledger/statements/account_summary_set.py
@@ -0,0 +1,81 @@
+from enum import Enum
+from dataclasses import dataclass
+from enum import Enum
+from typing import List
+
+from loguru import logger
+
+from general_ledger.builders.account_summary_builder import AccountSummary
+from general_ledger.django.models.ledger import Ledger
+from general_ledger.render.renderer_rich import RichConsoleRenderer
+from general_ledger.render.utility_rich import lists_to_grid_cols
+from general_ledger.statements.mixins import StartEndMixin
+from general_ledger.render.mixins.renderable import RenderableMixin
+
+
+@dataclass
+class AccountSetSummary(
+    RenderableMixin,
+    StartEndMixin,
+):
+    """
+    this is the one that has all the stuff
+    """
+
+    ledger: Ledger = None
+    summary_set: List[AccountSummary] = None
+    caption = None
+    title = None
+    currency = None
+    renderer = None
+
+    def __init__(self, **kwargs):
+        for key, value in kwargs.copy().items():
+            if hasattr(self, key):
+                print(f"setting {key} to {value} in AccountSEtSummary")
+                setattr(self, key, kwargs.pop(key))
+        super().__init__(**kwargs)
+
+    def __str__(self):
+        return f"{self.caption} {self.title} count({len(self.summary_set)})"
+
+    def __repr__(self):
+        return f"<AccountSetSummary({self.__str__()})>"
+
+    def render(self):
+        """custom rendering strategy for account set summaries"""
+        if not self.renderer:
+            self.renderer = RichConsoleRenderer()
+        if not self.renderer.table_format:
+            raise ValueError("table_format not set")
+        if type(self.renderer.table_format).__name__ in [
+            "TAccountFormat",
+            "ThreeColumnFormat",
+        ]:
+            return lists_to_grid_cols(
+                [
+                    self.renderer.render(account_summary)
+                    for account_summary in self.summary_set
+                ]
+            )
+        elif type(self.renderer.table_format).__name__ == "TrialBalance":
+            return super().render()
+        else:
+            raise ValueError(
+                f"Unsupported table format {self.renderer.table_format} for {self}"
+            )
+
+    @property
+    def trial_debit_balance(self):
+        return sum([x.debit_balance for x in self.summary_set])
+
+    @property
+    def trial_credit_balance(self):
+        return sum([x.credit_balance for x in self.summary_set])
+
+    class Status(Enum):
+        """
+        status of the accounts set
+        """
+
+        UNKNOWN = 0
diff --git a/general_ledger/statements/closing_off_logic_attempt.py b/general_ledger/statements/closing_off_logic_attempt.py
new file mode 100644
index 0000000..54a57f2
--- /dev/null
+++ b/general_ledger/statements/closing_off_logic_attempt.py
@@ -0,0 +1,382 @@
+from decimal import Decimal
+from typing import Optional
+
+from general_ledger.builders import TransactionBuilder
+from general_ledger.helpers.ledger_helper import LedgerHelper
+from general_ledger.django.models import Direction, Ledger
+
+
+class TradingAccountHelper:
+    def __init__(
+        self,
+        trading_account,
+        **kwargs,
+    ):
+        self.trading_account = trading_account
+        self.ledger = trading_account.ledger
+        self.account_set = self.ledger.coa.account_set
+        self.start_date = trading_account.start_date
+        self.end_date = trading_account.end_date
+        self.inventory_opening = self.trading_account.inventory_opening
+        self.inventory_closing = self.trading_account.inventory_closing
+
+        self.trading_account = self.get_trading_account()
+        self.profit_and_loss = self.get_profit_and_loss_account()
+        self.drawings = self.ledger.coa.get_or_create("Drawings", "equity")
+        self.capital = self.ledger.coa.get_or_create("Capital", "equity")
+        self.close_off_sales()
+        self.close_off_purchases()
+        self.close_off_inventory()
+        self.close_off_trading()
+        self.close_off_expenses()
+        self.close_off_profit_and_loss()
+        self.close_off_drawings()
+
+    def calculate_stuff(self):
+        # do some stuff
+        return 1
+
+    def get_trading_account(self):
+        trading = self.ledger.coa.get_or_create("Trading", "equity")
+        return trading
+
+    def get_profit_and_loss_account(self):
+        trading = self.ledger.coa.get_or_create("Profit and Loss", "equity")
+        return trading
+
+    def close_off_sales(self):
+        LedgerHelper.close_out_by_type_slug(
+            self.ledger, "sales", self.trading_account, self.end_date
+        )
+
+    def close_off_purchases(self):
+        LedgerHelper.close_out_by_type_slug(
+            self.ledger, "purchases", self.trading_account, self.end_date
+        )
+
+    def close_off_inventory(self):
+        entries = []
+        entries.append(
+            (
+                self.ledger.coa.get_or_create("Inventory"),
+                self.inventory_closing,
+                Direction.DEBIT,
+            )
+        )
+        entries.append(
+            (
+                self.trading_account,
+                self.inventory_closing,
+                Direction.CREDIT,
+            ),
+        )
+        LedgerHelper.post_transaction(
+            self.ledger, "close out inventory", self.end_date, entries
+        )
+
+    def close_off_trading(self):
+        entries = []
+        amount = self.ledger.balance_for_account(self.trading_account, self.end_date)
+        entries.extend(
+            (
+                (
+                    self.trading_account,
+                    amount,
+                    Direction.DEBIT,
+                ),
+                (
+                    self.profit_and_loss,
+                    amount,
+                    Direction.CREDIT,
+                ),
+            )
+        )
+        LedgerHelper.post_transaction(
+            self.ledger, "close out trading", self.end_date, entries
+        )
+
+    def close_off_expenses(self):
+        LedgerHelper.close_out_by_type_slug(
+            self.ledger, "overhead", self.profit_and_loss, self.end_date
+        )
+
+    # @TODO drawings are a contra equity account, so need to have
+    # some handling for contra accounts
+    def close_off_drawings(self):
+
+        entries = []
+        amount = -self.ledger.balance_for_account(self.drawings, self.end_date)
+        entries.extend(
+            (
+                (
+                    self.capital,
+                    amount,
+                    Direction.DEBIT,
+                ),
+                (
+                    self.drawings,
+                    amount,
+                    Direction.CREDIT,
+                ),
+            )
+        )
+        LedgerHelper.post_transaction(
+            self.ledger, "close out trading", self.end_date, entries
+        )
+
+    def close_off_profit_and_loss(self):
+        entries = []
+        amount = self.ledger.balance_for_account(self.profit_and_loss, self.end_date)
+        entries.extend(
+            (
+                (
+                    self.profit_and_loss,
+                    amount,
+                    Direction.DEBIT,
+                ),
+                (
+                    self.capital,
+                    amount,
+                    Direction.CREDIT,
+                ),
+            )
+        )
+        LedgerHelper.post_transaction(
+            self.ledger, "close out trading", self.end_date, entries
+        )
+
+    def calculate_cogs(self):
+        # calculate COGS
+        self.inventory_opening = self.get_opening_inventory()
+        self.inventory_closing = self.get_closing_inventory()
+        self.purchases_closing = self.get_purchases()
+        self.cost_of_goods_sold = self.get_cost_of_goods_sold()
+
+    def calculate_gross_profit(self):
+        # calculate gross profit
+        self.sales = self.get_sales()
+        self.gross_profit = self.get_gross_profit()
+
+        # create the trading account
+        self.update_trading_account()
+        self.trading_balance = self.ledger.balance_by_slug(
+            "trading",
+            balance_date=self.end_date,
+        )
+        self.profit_and_loss = self.ledger.balance_by_slug(
+            "profit-and-loss",
+            balance_date=self.end_date,
+        )
+
+    def get_opening_inventory(self):
+        # inventory_balance = self.ledger.inventory_balance()
+        inventory_balance = self.ledger.balance_by_type_slug(
+            "inventory",
+            balance_date=self.start_date,
+            balance_at_close=False,
+        )
+        return inventory_balance
+
+    def get_closing_inventory(self):
+        # inventory_balance = self.ledger.inventory_balance()
+        inventory_balance = self.ledger.balance_by_type_slug(
+            "inventory",
+            balance_date=self.end_date,
+        )
+        return inventory_balance
+
+    def get_purchases(self):
+        purchases_balance = self.ledger.balance_by_type_slug(
+            "direct-costs",
+            balance_date=self.end_date,
+        )
+        return purchases_balance
+
+    def get_cost_of_goods_sold(self):
+        cost_of_goods_sold = (
+            self.inventory_opening + self.purchases_closing - self.inventory_closing
+        )
+        return cost_of_goods_sold
+
+    def get_sales(self):
+        sales_balance = self.ledger.balance_by_type_slug(
+            "sales",
+            balance_date=self.end_date,
+        )
+        return sales_balance
+
+    def get_gross_profit(self):
+        gross_profit = self.sales - self.cost_of_goods_sold
+        return gross_profit
+
+    def get_total_revenue(self):
+        pass
+
+    # @TODO this would need to close down all of the accounts
+    # of the relevant type in the ledger
+    def update_trading_account(self):
+        sales = self.ledger.coa.account_set.get(
+            name="Sales",
+            type__slug="sales",
+        )
+
+        purchases = self.ledger.coa.account_set.get(
+            name="Purchases",
+            type__slug="direct-costs",
+        )
+        inventory = self.ledger.coa.account_set.get(
+            name="Inventory",
+            type__slug="inventory",
+        )
+        closing_inventory = self.ledger.coa.account_set.get(
+            name="Closing Inventory",
+            type__slug="current-asset",
+        )
+        trading = self.ledger.coa.account_set.get(
+            name="Trading",
+            type__slug="equity",
+        )
+        profit_and_loss = self.ledger.coa.account_set.get(
+            name="Profit and Loss",
+            type__slug="equity",
+        )
+
+        lighting = self.ledger.coa.account_set.get(
+            name="Lighting Expenses",
+            type__slug="overhead",
+        )
+        rent = self.ledger.coa.account_set.get(
+            name="Rent",
+            type__slug="overhead",
+        )
+        general_expenses = self.ledger.coa.account_set.get(
+            name="General Expenses",
+            type__slug="overhead",
+        )
+
+        drawings = self.ledger.coa.account_set.get(
+            name="Drawings",
+            type__slug="equity",
+        )
+
+        capital = self.ledger.coa.account_set.get(
+            name="Capital",
+            type__slug="equity",
+        )
+        tb = TransactionBuilder(
+            ledger=self.ledger,
+            description="Closing Balance",
+        )
+        tb.set_trans_date("2012-12-31")
+        tb.add_entry(sales, self.sales, Direction.DEBIT)
+        tb.add_entry(trading, self.sales, Direction.CREDIT)
+        tb.build().post()
+
+        tb = TransactionBuilder(
+            ledger=self.ledger,
+            description="Closing Balance",
+        )
+        tb.set_trans_date("2012-12-31")
+        tb.add_entry(closing_inventory, self.inventory_closing, Direction.DEBIT)
+        tb.add_entry(trading, self.inventory_closing, Direction.CREDIT)
+        tb.build().post()
+
+        tb = TransactionBuilder(
+            ledger=self.ledger,
+            description="Closing Balance",
+        )
+        tb.set_trans_date("2012-12-31")
+        tb.add_entry(purchases, self.purchases_closing, Direction.CREDIT)
+        tb.add_entry(trading, self.purchases_closing, Direction.DEBIT)
+        tb.build().post()
+
+        tb = TransactionBuilder(
+            ledger=self.ledger,
+            description="Closing Balance",
+        )
+        tb.set_trans_date("2012-12-31")
+        rent_balance = self.ledger.balance_by_slug(
+            "rent",
+            balance_date=self.end_date,
+        )
+        tb.add_entry(
+            rent,
+            rent_balance,
+            Direction.CREDIT,
+        )
+        tb.add_entry(profit_and_loss, rent_balance, Direction.DEBIT)
+        tb.build().post()
+
+        tb = TransactionBuilder(
+            ledger=self.ledger,
+            description="Closing Balance",
+        )
+        tb.set_trans_date("2012-12-31")
+        lighting_balance = self.ledger.balance_by_slug(
+            "lighting-expenses",
+            balance_date=self.end_date,
+        )
+        tb.add_entry(
+            lighting,
+            lighting_balance,
+            Direction.CREDIT,
+        )
+        tb.add_entry(profit_and_loss, lighting_balance, Direction.DEBIT)
+        tb.build().post()
+
+        tb = TransactionBuilder(
+            ledger=self.ledger,
+            description="Closing Balance",
+        )
+        tb.set_trans_date("2012-12-31")
+        general_expenses_balance = self.ledger.balance_by_slug(
+            "general-expenses",
+            balance_date=self.end_date,
+        )
+        tb.add_entry(
+            general_expenses,
+            general_expenses_balance,
+            Direction.CREDIT,
+        )
+        tb.add_entry(profit_and_loss, general_expenses_balance, Direction.DEBIT)
+        tb.build().post()
+
+        tb = TransactionBuilder(
+            ledger=self.ledger,
+            description="Closing Balance",
+        )
+        tb.set_trans_date("2012-12-31")
+        tb.add_entry(profit_and_loss, self.gross_profit, Direction.CREDIT)
+        tb.add_entry(trading, self.gross_profit, Direction.DEBIT)
+        tb.build().post()
+
+        tb = TransactionBuilder(
+            ledger=self.ledger,
+            description="Update Capital",
+        )
+        tb.set_trans_date("2012-12-31")
+        drawings_balance = (
+            self.ledger.balance_by_slug(
+                "drawings",
+                balance_date=self.end_date,
+            )
+            * -1
+        )
+
+        print(f"drawings_balance: {drawings_balance}")
+        tb.add_entry(capital, drawings_balance, Direction.DEBIT)
+        tb.add_entry(drawings, drawings_balance, Direction.CREDIT)
+        tb.build().post()
+
+        tb = TransactionBuilder(
+            ledger=self.ledger,
+            description="Update Capital",
+        )
+        tb.set_trans_date("2012-12-31")
+        net_profit_balance = self.ledger.balance_by_slug(
+            "profit-and-loss",
+            balance_date=self.end_date,
+        )
+        tb.add_entry(capital, net_profit_balance, Direction.CREDIT)
+        tb.add_entry(profit_and_loss, net_profit_balance, Direction.DEBIT)
+        tb.build().post()
diff --git a/general_ledger/statements/core_domain.py b/general_ledger/statements/core_domain.py
new file mode 100644
index 0000000..c96d6c7
--- /dev/null
+++ b/general_ledger/statements/core_domain.py
@@ -0,0 +1,41 @@
+from abc import ABC, abstractmethod
+from dataclasses import dataclass
+from datetime import date
+from decimal import Decimal
+from typing import Protocol, List, Dict, Optional, Iterator
+from enum import Enum
+
+
+# Core Domain Models
+@dataclass(frozen=True)
+class AccountBalance:
+    """Immutable balance for an account at a point in time"""
+
+    account_id: str
+    balance: Decimal
+    as_of_date: date
+
+
+@dataclass(frozen=True)
+class TransactionTotal:
+    """Immutable total for a set of transactions"""
+
+    account_id: str
+    total: Decimal
+    start_date: date
+    end_date: date
+
+
+@dataclass(frozen=True)
+class AccountInfo:
+    """Immutable account information"""
+
+    id: str
+    name: str
+    account_type: str
+    category: str
+
+
+class AccountingMethod(Enum):
+    PERIODIC = "periodic"
+    PERPETUAL = "perpetual"
diff --git a/general_ledger/statements/financial_statement.py b/general_ledger/statements/financial_statement.py
new file mode 100644
index 0000000..a6b8a5d
--- /dev/null
+++ b/general_ledger/statements/financial_statement.py
@@ -0,0 +1,228 @@
+from collections import defaultdict
+from dataclasses import dataclass, field
+from decimal import Decimal
+from enum import Enum
+from typing import Dict, Any
+from typing import List
+
+from loguru import logger
+from rich.console import Console
+from rich.style import Style
+from rich.table import Table, Column
+from rich.text import Text
+
+from general_ledger.render.mixins.renderable import RenderableMixin
+from general_ledger.statements.meta import Operation
+from general_ledger.utils.utility import string_to_color
+from general_ledger.render.utility_rich import fmt
+
+console = Console()
+
+
+@dataclass
+class FinancialStatement(RenderableMixin):
+    """this is just a big tubular dataclass that holds all the data for a financial statement
+    each dimension of the statement is a list of dicts, where each dict is a node in the statement
+    """
+
+    title: str
+    """The title of the statement"""
+
+    data: List[Dict[str, Any]] = field(default_factory=list)
+    counts: defaultdict[int, int] = field(default_factory=lambda: defaultdict(int))
+    used_columns: defaultdict[int, list] = field(
+        default_factory=lambda: defaultdict(list)
+    )
+    show_op: bool = False
+    show_debug: bool = False
+    show_type: bool = True
+
+    class Type(Enum):
+        NORMAL = "normal"
+        TOTAL = "total"
+        HEADER = "header"
+        LEAF = "leaf"
+        SUBTOTAL = "subtotal"
+        """a subtotal is the sum if its children"""
+        RUNNING = "running"
+        """running is subtotal plus prev sibling totals"""
+        BLANK = "blank"
+        EMPTY = "empty"
+        FOOTER = "footer"
+        SECTION = "section"
+        SUBSECTION = "subsection"
+
+    def add_row(
+        self,
+        label,
+        row: List[Any],
+        indent: int = 0,
+        node_type: Type = "normal",
+        extra=None,
+        node=None,
+    ):
+        if extra is None:
+            extra = []
+        """Add a row to the statement"""
+        if node_type not in [FinancialStatement.Type.FOOTER]:
+            self.data.append(
+                {
+                    "label": label,
+                    "cols": row,
+                    "indent": indent,
+                    "node_type": node_type,
+                    "extra": extra,
+                    "node": node,
+                }
+            )
+        return self
+
+    # @logger_wraps()
+    def add_value(
+        self,
+        label: str,
+        value: Decimal | str,
+        col_idx: int = 0,
+        indent: int = 0,
+        node_type: Type = Type.LEAF,
+        extra=None,
+        node=None,
+    ):
+
+        row: List[Any] = [""] * (col_idx + 1)
+        row[col_idx] = value
+
+        # if we are a running, and thw row two above it empty, move it
+        # up to the row above it
+        # if node_type == self.Type.SUBTOTAL:
+        #     if (
+        #         self.data[-2]["cols"][col_idx] == ""
+        #         and self.data[-1]["cols"][col_idx] == ""
+        #         and self.data[-1]["node_type"] == self.Type.RUNNING
+        #     ):
+        #         # print(f"moving running: {label} {value} to col: {col_idx} {node_type}")
+        #         self.data[-2]["cols"][col_idx] = value
+        #         return self
+        #
+        # if node_type == self.Type.RUNNING:
+        #     if (
+        #         self.data[-1]["cols"][col_idx] == ""
+        #         and self.data[-1]["node_type"] == self.Type.RUNNING
+        #     ):
+        #         # print(
+        #         #     f"candiate running: {label} {value} to col: {col_idx} {node_type}"
+        #         # )
+        #         self.data[-1]["cols"][col_idx] = value
+        #         return self
+
+        self.add_row(
+            label,
+            row,
+            indent=indent,
+            node_type=node_type,
+            extra=extra,
+            node=node,
+        )
+        if node_type not in [FinancialStatement.Type.HEADER]:
+            # print(f"add value: {label} {value} to col: {col_idx} {node_type}")
+            self.counts[col_idx] += 1
+            # self.used_columns[col_idx] = row
+        return self
+
+    def render(self):
+
+        if not self.data:
+            logger.error("No data to render {}", self.__class__.__name__)
+            return
+
+        max_cols = max(len(item["cols"]) for item in self.data)
+
+        table = Table(
+            expand=True,
+        )
+
+        if self.show_op:
+            table.add_column(header="op", vertical="bottom", justify="right")
+
+        table.add_column(
+            "label",
+            vertical="bottom",
+            justify="left",
+        )
+
+        if self.show_type:
+            table.add_column(
+                "type",
+                vertical="bottom",
+                justify="right",
+            )
+
+        # inspect(self.data)
+        # print(f"max_cols: {max_cols}")
+
+        for i in range(max_cols - 1, -1, -1):
+            table.add_column(vertical="bottom", header=str(i), justify="right")
+
+        if self.show_debug:
+            table.add_column(vertical="bottom", header="extra", justify="center")
+
+        for item in self.data:
+            extra = item["extra"] if type((item["extra"])) is list else [item["extra"]]
+            item["cols"] = [
+                *item["cols"],
+                *["" for i in range(len(item["cols"]), max_cols)],
+            ]
+            item["cols"] = list(reversed(item["cols"]))
+            row = []
+            if self.show_op:
+                row.append(item["node"].meta.operation.value)
+            row.append(self._fmt_label(item))
+
+            if self.show_type:
+                row.append(item["node_type"].value)
+            row.extend([self._fmt(item, col) for col in item["cols"]])
+            if self.show_debug:
+                row.extend([fmt(x) for x in extra])
+            table.add_row(*row)
+        return table
+
+    def __repr__(self):
+        return f"<{self.__class__.__name__}(title='{self.title}',  ({len(self.data)} rows) used_columns: {self.used_columns})>"
+
+    def _fmt_label(self, item):
+        bgstyle = string_to_color(item["node"].label)
+        indent = "  " * item["indent"]
+
+        style = Style.parse("black") + bgstyle  # Default style
+
+        if item["node"].meta.operation == Operation.NONE:
+            label = f"{indent}{item['label']}"
+        elif item["node"].meta.operation == Operation.ADD:
+            label = f"{indent}{item['node'].meta.operation.value}{item['label']}"
+        elif item["node"].meta.operation == Operation.LESS:
+            label = f"[italic]LESS[/italic] {item['label']}"
+        else:
+            raise ValueError(f"Unknown operation: {item['node'].meta}")
+
+        if item["node_type"] == self.Type.TOTAL:
+            style = Style.parse("bold black") + bgstyle
+            label = label + "\n"
+        elif item["node_type"] == self.Type.SUBTOTAL:
+            label = "" + label + ""
+        elif item["node_type"] in (self.Type.HEADER, self.Type.FOOTER):
+            style = Style.parse("dim") + bgstyle
+        # No special formatting for LEAF, so it uses the default
+
+        return Text.from_markup(label, style=style)
+
+    def _fmt(self, item, value):
+        if item["node_type"] == self.Type.TOTAL and value:
+            return fmt(value) + Text("\n======", style="bold")
+        elif item["node_type"] == self.Type.SUBTOTAL and value:
+            return Text("", style="green") + fmt(value)
+        return fmt(value)
+
+    def __rich_repr__(self):
+        yield "Title", self.title
+        yield "Rows", len(self.data)
+        yield "Data", self.data
diff --git a/general_ledger/statements/financial_statement_2.py b/general_ledger/statements/financial_statement_2.py
new file mode 100644
index 0000000..3dd2454
--- /dev/null
+++ b/general_ledger/statements/financial_statement_2.py
@@ -0,0 +1,118 @@
+from dataclasses import dataclass, field
+from enum import Enum, auto
+from typing import Dict, List, Optional, Tuple, Any, Union
+from decimal import Decimal
+
+
+class DimensionType(Enum):
+    DIVISION = auto()
+    CATEGORY = auto()
+    YEAR = auto()
+    QUARTER = auto()
+    MONTH = auto()
+    REGION = auto()
+    PRODUCT = auto()
+
+
+@dataclass
+class DimensionValue:
+    """A value in a dimension hierarchy"""
+
+    type: DimensionType
+    code: str
+    label: str
+    parent: Optional["DimensionValue"] = None
+    children: List["DimensionValue"] = field(default_factory=list)
+
+    def __hash__(self):
+        return hash((self.type, self.code))
+
+    def get_path(self) -> Tuple[str, ...]:
+        """Get full path from root to this value"""
+        if self.parent:
+            return self.parent.get_path() + (self.code,)
+        return (self.code,)
+
+
+@dataclass
+class Column:
+    """Column or column group"""
+
+    dimension: DimensionValue
+    children: List["Column"] = field(default_factory=list)
+
+    @property
+    def is_leaf(self) -> bool:
+        """True if this column has no subcolumns"""
+        return len(self.children) == 0
+
+    def get_paths(self) -> List[Tuple]:
+        """Get all possible dimension paths"""
+        if not self.children:
+            return [self.dimension.get_path()]
+
+        paths = []
+        for subcol in self.children:
+            for subpath in subcol.get_paths():
+                paths.append(self.dimension.get_path() + subpath)
+        return paths
+
+
+@dataclass
+class Row:
+    """Row with multi-dimensional values"""
+
+    label: str
+    code: str
+    indent_level: int = 0
+    is_total: bool = False
+    values: Dict[Tuple, Decimal] = field(
+        default_factory=dict
+    )  # (division, year) -> value
+
+    def get_value(self, *dimensions: Union[str, Tuple[str, ...]]) -> Optional[Decimal]:
+        """Get value for dimension path, supporting partial matches"""
+        if isinstance(dimensions[0], tuple):
+            dimensions = dimensions[0]
+        return self.values.get(tuple(dimensions))
+
+    def get_values_for_dimension(self, dim_type: DimensionType) -> Dict[str, Decimal]:
+        """Get all values for a specific dimension type"""
+        results = {}
+        for dims, value in self.values.items():
+            for dim in dims:
+                if dim.startswith(dim_type.name.lower()):
+                    results[dim] = value
+        return results
+
+    def set_value(self, value: Decimal, *dimensions):
+        """Set value for specific dimensions"""
+        self.values[tuple(dimensions)] = value
+
+
+@dataclass
+class Section:
+    """Group of related rows"""
+
+    title: str
+    rows: List[Row]
+
+
+@dataclass
+class FinancialStatement:
+    """Financial statement with dimensional values"""
+
+    title: str
+    columns: List[Column]
+    sections: List["Section"]
+    dimension_types: List[DimensionType]  # Order of dimensionss
+
+    def get_dimension_values(self, dim_type: DimensionType) -> List[str]:
+        """Get all values for a dimension type"""
+        values = set()
+        for col in self.columns:
+            for path in col.get_paths():
+                dim_index = self.dimension_types.index(dim_type)
+                if len(path) > dim_index:
+                    values.add(path[dim_index])
+        return sorted(list(values))
diff --git a/general_ledger/statements/in_memory.py b/general_ledger/statements/in_memory.py
new file mode 100644
index 0000000..2bae987
--- /dev/null
+++ b/general_ledger/statements/in_memory.py
@@ -0,0 +1,260 @@
+from dataclasses import dataclass, field
+from datetime import date
+from decimal import Decimal
+from typing import List, Dict, Optional
+from typing import Union
+
+from loguru import logger
+from rich.console import Console, ConsoleOptions, RenderResult
+from rich.table import Table
+
+import rich.repr
+from general_ledger.statements.core_domain import (
+    AccountInfo,
+    AccountBalance,
+    TransactionTotal,
+)
+from general_ledger.statements.providers import (
+    BaseDataProvider,
+)
+
+
+# Example In-Memory Provider for Testing
+@dataclass
+class InMemoryAccount:
+    id: str
+    name: str
+    account_type: str
+    category: str
+    balances: Dict[date, Decimal] = field(default_factory=dict)
+    transactions: List[tuple[date, Decimal]] = field(default_factory=list)
+
+    def __rich_repr__(self) -> rich.repr.Result:
+        yield None, self.name
+        yield "id", self.id
+        yield "account_type", self.account_type
+
+
+class InMemoryProvider(BaseDataProvider):
+    """Simple in-memory implementation for testing"""
+
+    def __init__(
+        self,
+        account_provider=None,
+        balance_provider=None,
+        transaction_provider=None,
+    ):
+        self.accounts: Dict[str, InMemoryAccount] = {}
+        super().__init__(
+            account_provider=account_provider if account_provider else self,
+            balance_provider=(balance_provider if balance_provider else self),
+            transaction_provider=(
+                transaction_provider if transaction_provider else self
+            ),
+        )  # Self implements all interfaces
+
+    def add_sales(self, id: str) -> "InMemoryAccountBuilder":
+        """Quick sales account creation"""
+        builder = InMemoryAccountBuilder(id).sales()
+        self.accounts[id] = builder.account
+        return builder
+
+    def add_account(
+        self,
+        account: InMemoryAccount,
+    ):
+        self.accounts[account.id] = account
+
+    # AccountProvider implementation
+    def get_account(self, account_id: str) -> Optional[AccountInfo]:
+        if account := self.accounts.get(account_id):
+            return AccountInfo(
+                id=account.id,
+                name=account.name,
+                account_type=account.account_type,
+                category=account.category,
+            )
+        return None
+
+    def get_accounts_by_type(self, account_type: str) -> List[AccountInfo]:
+        return [
+            AccountInfo(
+                id=str(account.id),
+                name=account.name,
+                account_type=account.account_type,
+                category=account.category,
+            )
+            for account_id, account in self.accounts.items()
+            if account.account_type == account_type
+        ]
+
+    def get_balance(
+        self, account_id: str, as_of_date: date, at_close: bool = True
+    ) -> AccountBalance:
+        account = self.accounts.get(account_id)
+        if not account:
+            return AccountBalance(account_id, Decimal("0.00"), as_of_date)
+
+        balance = account.balances.get(as_of_date, Decimal("0.00"))
+        return AccountBalance(account_id, balance, as_of_date)
+
+    def get_balances(
+        self, account_ids: list[str], as_of_date: date, at_close: bool = True
+    ) -> list[AccountBalance]:
+        return [
+            self.get_balance(acc_id, as_of_date, at_close) for acc_id in account_ids
+        ]
+
+    def get_transaction_total(
+        self, account_id: str, start_date: date, end_date: date
+    ) -> TransactionTotal:
+        account = self.accounts.get(account_id)
+        if not account:
+            logger.warning(f"got no account for id {account_id}")
+            return TransactionTotal(account_id, Decimal("0.00"), start_date, end_date)
+
+        total = sum(
+            amount
+            for date_, amount in account.transactions
+            if start_date <= date_ <= end_date
+        )
+        # logger.warning(f"returning total  {total} for {account_id}")
+        return TransactionTotal(account_id, total, start_date, end_date)
+
+    def get_transaction_totals(
+        self,
+        account_ids: List[str],
+        start_date: date,
+        end_date: date,
+    ) -> List[TransactionTotal]:
+        return [
+            self.get_transaction_total(account_id, start_date, end_date)
+            for account_id in account_ids
+        ]
+
+    def quick_account(self, spec: str) -> None:
+        """Parse account spec string:
+        "id:type:category|YYYYMMDD:amount|tx:YYYYMMDD:amount"
+        """
+        parts = spec.split("|")
+        id, type_, category = parts[0].split(":")
+
+        account = InMemoryAccount(
+            id=id,
+            name=f"{id}",
+            account_type=type_,
+            category=category,
+            balances={},
+            transactions=[],
+        )
+
+        for part in parts[1:]:
+            if part.startswith("tx:"):
+                _, date_str, amount = part.split(":")
+                date_str = date_str.replace("-", "")
+                date_ = dt(int(date_str[:4]), int(date_str[4:6]), int(date_str[6:]))
+                account.transactions.append((date_, d(amount)))
+            else:
+                date_str, amount = part.split(":")
+                date_str = date_str.replace("-", "")
+                date_ = dt(int(date_str[:4]), int(date_str[4:6]), int(date_str[6:]))
+                account.balances[date_] = d(amount)
+
+        self.accounts[id] = account
+
+    def __rich_repr__(self) -> rich.repr.Result:
+        yield None, self.__class__.__name__
+        yield "accounts", self.accounts, "xx"
+
+
+class InMemoryProviderBuilder:
+    def __init__(self):
+        self.provider = InMemoryProvider()
+
+    def with_sales_account(
+        self,
+        id: str,
+        opening: Decimal,
+        closing: Decimal,
+        transactions: List[tuple[date, Decimal]] = None,
+    ) -> "InMemoryProviderBuilder":
+        self.provider.add_account(
+            InMemoryAccount(
+                id=id,
+                name=f"Sales Account {id}",
+                account_type="sales",
+                category="revenue",
+                balances={self.start_date: opening, self.end_date: closing},
+                transactions=transactions or [],
+            )
+        )
+        return self
+
+    def with_date_range(
+        self, start_date: date, end_date: date
+    ) -> "InMemoryProviderBuilder":
+        self.start_date = start_date
+        self.end_date = end_date
+        return self
+
+    def build(self) -> InMemoryProvider:
+        return self.provider
+
+
+def d(value: Union[str, int, float]) -> Decimal:
+    """Quick Decimal creator"""
+    return Decimal(str(value))
+
+
+def dt(year: int, month: int, day: int) -> date:
+    """Quick date creator"""
+    return date(year, month, day)
+
+
+class InMemoryAccountBuilder:
+    """Fluent builder for test accounts"""
+
+    def __init__(self, account_id: str):
+        self.account = InMemoryAccount(
+            id=account_id,
+            name=f"{account_id} Account",
+            account_type="",
+            category="",
+            balances={},
+            transactions=[],
+        )
+
+    def sales(self) -> "InMemoryAccountBuilder":
+        """Quick setup for sales account"""
+        self.account.account_type = "sales"
+        self.account.category = "revenue"
+        return self
+
+    def with_type(self, account_type: str) -> "InMemoryAccountBuilder":
+        self.account.account_type = account_type
+        return self
+
+    def with_category(self, category: str) -> "InMemoryAccountBuilder":
+        self.account.category = category
+        return self
+
+    def with_name(self, name: str) -> "InMemoryAccountBuilder":
+        self.account.name = name
+        return self
+
+    def bal(
+        self, year: int, month: int, day: int, amount: Union[str, int, float]
+    ) -> "InMemoryAccountBuilder":
+        """Add balance at date"""
+        self.account.balances[dt(year, month, day)] = d(amount)
+        return self
+
+    def tx(
+        self, year: int, month: int, day: int, amount: Union[str, int, float]
+    ) -> "InMemoryAccountBuilder":
+        """Add transaction at date"""
+        self.account.transactions.append((dt(year, month, day), d(amount)))
+        return self
+
+    def build(self) -> InMemoryAccount:
+        return self.account
diff --git a/general_ledger/statements/ledger_account.py b/general_ledger/statements/ledger_account.py
new file mode 100644
index 0000000..53678a4
--- /dev/null
+++ b/general_ledger/statements/ledger_account.py
@@ -0,0 +1,56 @@
+from dataclasses import dataclass, field
+from django.db import models
+from general_ledger.managers.transaction_entry import EntryQuerySet
+from general_ledger.django.models import Direction, Entry
+from general_ledger.django.models.ledger import Ledger
+from general_ledger.django.models.account import Account
+from general_ledger.utils.inspect import inspect
+
+
+class LedgerAccount(models.Manager):
+    """
+    instance of an account on a specific ledger
+    """
+
+    has_summary: bool = False
+    _entry_set: EntryQuerySet = None
+    #  = field(default_factory=lambda: str(uuid.uuid4()))
+
+    def get_queryset(self):
+        qs = Entry.objects.filter(
+            transaction__ledger=self.ledger,
+            account=self.account,
+        )
+        return qs
+
+    def __init__(self, ledger, account):
+        self.ledger: Ledger = ledger
+        self.account: Account = account
+        super().__init__()
+
+    @property
+    def entry_set(self):
+        if self._entry_set is None:
+            self._entry_set = self.account.entry_set.filter(
+                transaction__ledger=self.ledger
+            )
+        return self._entry_set
+
+    @property
+    def account_name(self):
+        return self.account.name
+
+    @property
+    def code(self):
+        return self.account.code
+
+    @property
+    def currency(self):
+        return self.account.currency
+
+    @property
+    def balance(self):
+        if self.account.direction == Direction.DEBIT:
+            return self.entry_set.debit_balance()
+        else:
+            return self.entry_set.credit_balance()
diff --git a/general_ledger/statements/meta.py b/general_ledger/statements/meta.py
new file mode 100644
index 0000000..e158436
--- /dev/null
+++ b/general_ledger/statements/meta.py
@@ -0,0 +1,57 @@
+from dataclasses import dataclass
+from enum import Enum
+from typing import Optional, Protocol
+
+
+class DetailLevel(Enum):
+    VALUE = "value"
+    """node returns its own value only"""
+    VALUES = "node values"
+    """node returns the value of its nodes and its own total"""
+    SUMMARY = "summary"
+    """node returns its own value and totals from its children"""
+    DETAILED = "detailed"
+    FULL = "full"
+    CHILD = "child"
+    """examine child for expand value"""
+    EXPAND = "expand"
+
+
+class Operation(Enum):
+    ADD = "+"
+    LESS = "-"
+    NONE = ""  # For nodes that are just containers/groupings
+
+
+class NodeOperation(Protocol):
+    @staticmethod
+    def calculate(node): ...
+
+
+class AddOperation(NodeOperation):
+    @staticmethod
+    def calculate(node):
+        return node.value
+
+
+class LessOperation(NodeOperation):
+    @staticmethod
+    def calculate(node):
+        return -node.value
+
+
+class NoneOperation(NodeOperation):
+    @staticmethod
+    def calculate(node):
+        return node.value
+
+
+@dataclass
+class NodeMeta:
+    """Metadata about how a node participates in calculations and display"""
+
+    operation: Operation = Operation.NONE
+    indent_level: int = 0
+    show_subtotal: bool = False
+    label_override: Optional[str] = None
+    expand: DetailLevel = DetailLevel.DETAILED
diff --git a/general_ledger/statements/mixins/__init__.py b/general_ledger/statements/mixins/__init__.py
new file mode 100644
index 0000000..bb87d65
--- /dev/null
+++ b/general_ledger/statements/mixins/__init__.py
@@ -0,0 +1,3 @@
+from .tree import TreeMixin
+from .start_end import StartEndMixin
+from .validatable import ValidatableMixin
diff --git a/general_ledger/statements/mixins/rich.py b/general_ledger/statements/mixins/rich.py
new file mode 100644
index 0000000..63ea136
--- /dev/null
+++ b/general_ledger/statements/mixins/rich.py
@@ -0,0 +1,70 @@
+import importlib
+
+import rich.repr
+from rich.console import Console
+from rich.console import ConsoleOptions, RenderResult
+from rich.table import Table
+
+from general_ledger.statements.meta import Operation
+
+statements = importlib.import_module("general_ledger.statements")
+# StatementNode = module_node.StatementNode
+
+console = Console()
+
+
+def __statement_node_rich_repr__(
+    node: "statements.node.StatementNode",
+) -> rich.repr.Result:
+    yield node.name
+    yield "start_date", node.start_date, (
+        node.parent.start_date if node.parent else None
+    )
+    yield "end_date", node.end_date, (node.parent.end_date if node.parent else None)
+    yield "depth", node.depth, 0
+    yield "provider", node.provider, (node.parent.provider if node.parent else "always")
+    # yield "path", node.get_path()
+    yield "strategy", node.value_strategy.__class__.__name__, (
+        node.parent.value_strategy.__class__.__name__ if node.parent else "NoneType"
+    )
+    yield "account_type", node.account_type, None
+    yield "account_id", node.account_id, None
+    # this triggers a full calc so can't use rich print in calcs methods unless this is removed, otherwise it will loop
+    yield "value", node.value, 0
+    yield "sections", node.sections if node.sections.value else None, "NoneType"
+    yield "is_visible", node.is_visible, True
+    yield "_is_set_visible", node._is_set_visible, None
+    yield "expand", node.meta.expand
+    yield "children", node._children, {}
+
+
+def __statement_node_rich_console__(
+    node, console: Console, options: ConsoleOptions
+) -> RenderResult:
+    if node.parent is None:
+        my_table = Table(
+            "Account", "details", "totals", "egr", "jhigur", "fgrg", expand=True
+        )
+        for child in node._children.values():
+            get_rows(child, my_table)
+        my_table.add_row(
+            f"{node.name}",
+            f"{node.depth:<{node.depth}}",
+            "",
+            "",
+            f"{node.value}",
+            "",
+        )
+        yield my_table
+
+
+def get_rows(node, table: Table = None) -> None:
+    op = node.meta.operation.name
+    label = f"{op} {node.name}"
+    if node.meta.operation == Operation.LESS and node.has_children:
+        table.add_row(f"Less {label}", f"{node.depth:>{node.depth}}", "", "", "", "")
+    if node.parent and node.parent.meta.operation == Operation.LESS:
+        label = f"   {op} {node.name}"
+    for child in node._children.values():
+        get_rows(child, table)
+    table.add_row(label, f"{node.depth:>{node.depth}}", "", "", "", str(node.value))
diff --git a/general_ledger/statements/mixins/start_end.py b/general_ledger/statements/mixins/start_end.py
new file mode 100644
index 0000000..52a7f89
--- /dev/null
+++ b/general_ledger/statements/mixins/start_end.py
@@ -0,0 +1,57 @@
+from datetime import date
+from datetime import datetime
+
+from rich import inspect
+
+
+class StartDateDescriptor:
+    def __set_name__(self, owner, name):
+        self.name = name
+
+    def __get__(self, instance, owner):
+        return instance.__dict__.get(self.name) or 0
+
+    def __set__(self, instance, value):
+        if not isinstance(value, date):
+            raise ValueError("Start date must be a date object")
+        instance.__dict__[self.name] = value
+
+
+class EndDateDescriptor:
+    def __set_name__(self, owner, name):
+        self.name = name
+
+    def __get__(self, obj, owner):
+        if obj is None:
+            return self
+        return obj.__dict__.get(self.name, None)
+
+    def __set__(self, obj, value):
+        if isinstance(value, str):
+            value = datetime.strptime(value, "%Y-%m-%d")
+        if not isinstance(value, date):
+            raise ValueError("End date must be a date object: (%s)" % value)
+        obj.__dict__[self.name] = value
+
+
+class StartEndMixin:
+    """
+    Mixin class for start and end dates.
+    start and end dates are required for most reports
+    """
+
+    strict_dates: bool = True
+    start_date: date = None
+    end_date = EndDateDescriptor()
+
+    def __init__(self, *args, **kwargs):
+        """
+        date parsing args
+        :param kwargs:
+        """
+        self.strict_dates = kwargs.pop("strict_dates", self.strict_dates)
+        if "start_date" in kwargs:
+            self.start_date = kwargs.pop("start_date")
+        if "end_date" in kwargs:
+            self.end_date = kwargs.pop("end_date")
+        super().__init__(*args, **kwargs)
diff --git a/general_ledger/statements/mixins/tree.py b/general_ledger/statements/mixins/tree.py
new file mode 100644
index 0000000..0d3a5b3
--- /dev/null
+++ b/general_ledger/statements/mixins/tree.py
@@ -0,0 +1,165 @@
+from typing import Dict, Optional, TypeVar, Generic, Iterator
+from collections import deque, OrderedDict
+
+from rich import inspect
+
+T = TypeVar("T", bound="TreeMixin")
+
+
+class TreeMixin(Generic[T]):
+    """a tree that supports visiting"""
+
+    def __init__(
+        self,
+        name: str,
+        **kwargs,
+    ):
+        self.name = name
+        self._children: OrderedDict[str, T] = OrderedDict()
+        self.parent: Optional[T] = None
+        self._depth = None
+
+    def accept(self, visitor, /, *args, **kwargs):
+        return visitor.visit(self, *args, **kwargs)
+
+    @property
+    def is_leaf(self) -> bool:
+        return len(self._children) == 0
+
+    @property
+    def has_children(self) -> bool:
+        return not self.is_leaf
+
+    @property
+    def is_root(self) -> bool:
+        return self.parent is None
+
+    @property
+    def root(self) -> T:
+        current_node = self
+        while current_node.parent is not None:
+            current_node = current_node.parent
+        return current_node
+
+    def add_child(self, child: T) -> T:
+        if self.root.find(child.name, strict=False):
+            raise ValueError(
+                f"Node '{child.name}' already exists in tree. name must be unique."
+            )
+        self._children[child.name] = child
+        child.parent = self
+        child._depth = None
+        return self
+
+    def get_child(self, name: str, strict: bool = True) -> T | None:
+        """Get a child node by name"""
+        if name not in self._children and strict:
+            raise KeyError(f"Child node '{name}' does not exist")
+        elif name not in self._children:
+            return None
+        return self._children[name]
+
+    @property
+    def depth(self) -> int:
+        if self._depth is not None:
+            return self._depth
+        count = 0
+        current_node = self
+        while current_node.parent is not None:
+            count += 1
+            current_node = current_node.parent
+        self._depth = count
+        return count
+
+    def get_path(self) -> str:
+        """Get the path to this node"""
+        if self.parent:
+            return f"{self.parent.get_path()}/{self.name}"
+        return self.name
+
+    def show_nest(self) -> str:
+        """Get the path to this node in dictionary format"""
+        if self.parent:
+            return f"{self.parent.show_nest()}['{self.name}']"
+        return f"['{self.name}']"
+
+    def items(self, reverse=False):
+        return reversed(self._children.items()) if reverse else self._children.items()
+
+    def keys(self, reverse=False):
+        return reversed(self._children.keys()) if reverse else self._children.keys()
+
+    def values(self, reverse=False):
+        return reversed(self._children.values()) if reverse else self._children.values()
+
+    def __len__(self):
+        return len(self._children)
+
+    def __getitem__(self, item):
+        return self._children[item]
+
+    def __setitem__(self, key, value):
+        self._children[key] = value
+        value.parent = self
+
+    def __iter__(self):
+        return iter(self._children.keys())
+
+    def __delitem__(self, name: str) -> None:
+        if name in self._children:
+            child = self._children[name]
+            del self._children[name]
+            child.parent = None
+        else:
+            raise KeyError(f"Node '{self.name}' has no child named '{name}'")
+
+    def __bool__(self) -> bool:
+        """A TreeMixin instance is always True unless it's None."""
+        return True
+
+    @staticmethod
+    def remove(node: T) -> None:
+        if node.parent:
+            del node.parent._children[node.name]
+            node.parent = None
+        else:
+            raise ValueError(
+                "Cannot remove the root node directly. "
+                "Use another approach like clearing the tree."
+            )
+
+    def find(self, name: str, strict: bool = True) -> Optional[T]:
+        """Finds a node by name in self or subtree."""
+        if self.name == name:
+            return self
+        for child in self.values():
+            found_node = child.find(name, strict=False)
+            if found_node:
+                return found_node
+        if strict:
+            raise LookupError(f"Node '{name}' not found in tree")
+        return None
+
+    def pre_order_traversal(self, reverse=False) -> Iterator[T]:
+        yield self
+        for child in self.values(reverse):
+            yield from child.pre_order_traversal(reverse)
+
+    def post_order_traversal(self, reverse=False) -> Iterator[T]:
+        for child in self.values(reverse):
+            yield from child.post_order_traversal(reverse)
+        yield self
+
+    def level_order_traversal(self, reverse=False) -> Iterator[T]:
+        queue = deque([self])
+        while queue:
+            node = queue.popleft()
+            yield node
+            queue.extend(node.values(reverse))  # Enqueue all children of the node
+
+    def __rich_repr__(self):
+        yield self.name
+        yield "depth", self.depth
+        yield "is_leaf", self.is_leaf
+        yield "children", self._children.keys()
+        # yield from self.pre_order_traversal()
diff --git a/general_ledger/statements/mixins/validatable.py b/general_ledger/statements/mixins/validatable.py
new file mode 100644
index 0000000..9b2ee43
--- /dev/null
+++ b/general_ledger/statements/mixins/validatable.py
@@ -0,0 +1,15 @@
+from datetime import date
+
+
+class ValidatableMixin:
+    """
+    Mixin that sets a validation property
+    allow recursive validation
+    """
+
+    @property
+    def is_valid(self):
+        return self.validate()
+
+    def validate(self):
+        raise NotImplementedError("validate method must be implemented in subclass")
diff --git a/general_ledger/statements/nodes/__init__.py b/general_ledger/statements/nodes/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/general_ledger/statements/nodes/assets.py b/general_ledger/statements/nodes/assets.py
new file mode 100644
index 0000000..101cae5
--- /dev/null
+++ b/general_ledger/statements/nodes/assets.py
@@ -0,0 +1,66 @@
+from loguru import logger
+from rich.console import Console
+
+from general_ledger.statements.meta import (
+    Operation,
+    NodeMeta,
+    AddOperation,
+    LessOperation,
+)
+from general_ledger.statements.nodes.assets_current import CurrentAssets
+from general_ledger.statements.nodes.liabilities import LiabilitiesNode
+from general_ledger.statements.nodes.assets_non_current import NonCurrentAssets
+from general_ledger.statements.statement_node import StatementNode
+from general_ledger.statements.nodes.profit_and_loss import ProfitAndLossAccount
+from general_ledger.statements.nodes.trading_account import TradingAccountNode
+from general_ledger.statements.strategies import (
+    TransactionTotalStrategy,
+    ClosingBalanceStrategy,
+)
+
+console = Console()
+
+
+class AssetsNode(
+    StatementNode,
+):
+
+    def __init__(self, **kwargs):
+        super().__init__(
+            name=kwargs.pop("name", "assets"),
+            title=kwargs.pop("title", "Assets"),
+            label=kwargs.pop("label", "Assets"),
+            **kwargs,
+        )
+
+    def _expand_for_calculation(self) -> None:
+        """Expand trading account into its components"""
+        if not self._children:
+            # Add main components
+            logger.trace("Expanding Assets Node")
+            self.add_child(
+                NonCurrentAssets(
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    operation=AddOperation,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                    ),
+                )
+            )
+
+            self.add_child(
+                CurrentAssets(
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    operation=AddOperation,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                    ),
+                )
+            )
+
+        for child in self.values():
+            child.ensure_expanded()
diff --git a/general_ledger/statements/nodes/assets_current.py b/general_ledger/statements/nodes/assets_current.py
new file mode 100644
index 0000000..4fdc67c
--- /dev/null
+++ b/general_ledger/statements/nodes/assets_current.py
@@ -0,0 +1,98 @@
+from loguru import logger
+from rich.console import Console
+
+from general_ledger.statements.meta import (
+    Operation,
+    NodeMeta,
+    AddOperation,
+    LessOperation,
+)
+from general_ledger.statements.nodes.liabilities import LiabilitiesNode
+from general_ledger.statements.statement_node import StatementNode
+from general_ledger.statements.nodes.profit_and_loss import ProfitAndLossAccount
+from general_ledger.statements.nodes.trading_account import TradingAccountNode
+from general_ledger.statements.strategies import (
+    TransactionTotalStrategy,
+    ClosingBalanceStrategy,
+)
+
+console = Console()
+
+
+class CurrentAssets(
+    StatementNode,
+):
+
+    def __init__(self, **kwargs):
+        super().__init__(
+            name=kwargs.pop("name", "current_assets"),
+            title=kwargs.pop("title", "Current Assets"),
+            label=kwargs.pop("label", "Current Assets"),
+            **kwargs,
+        )
+
+    def _expand_for_calculation(self) -> None:
+        """Expand trading account into its components"""
+        if not self._children:
+            # Add main components
+            logger.trace("Expanding Non Current Assets account")
+            self.add_child(
+                StatementNode(
+                    name="inventory",
+                    label="Inventory",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    account_type="inventory",
+                    operation=AddOperation,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                    ),
+                    value_strategy=ClosingBalanceStrategy(),
+                )
+            ).add_child(
+                StatementNode(
+                    name="Bank Account",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    account_type="bank",
+                    operation=AddOperation,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                        show_subtotal=True,
+                    ),
+                    value_strategy=TransactionTotalStrategy(),
+                )
+            ).add_child(
+                StatementNode(
+                    name="Cash",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    account_type="cash",
+                    operation=AddOperation,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                        show_subtotal=True,
+                    ),
+                    value_strategy=TransactionTotalStrategy(),
+                )
+            ).add_child(
+                StatementNode(
+                    name="Trade Receivables",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    account_type="accounts-receivable",
+                    operation=AddOperation,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                        show_subtotal=True,
+                    ),
+                    value_strategy=TransactionTotalStrategy(),
+                )
+            )
+
+        for child in self.values():
+            child.ensure_expanded()
diff --git a/general_ledger/statements/nodes/assets_non_current.py b/general_ledger/statements/nodes/assets_non_current.py
new file mode 100644
index 0000000..7363613
--- /dev/null
+++ b/general_ledger/statements/nodes/assets_non_current.py
@@ -0,0 +1,56 @@
+from loguru import logger
+from rich.console import Console
+
+from general_ledger.statements.meta import (
+    Operation,
+    NodeMeta,
+    AddOperation,
+    LessOperation,
+)
+from general_ledger.statements.nodes.liabilities import LiabilitiesNode
+from general_ledger.statements.statement_node import StatementNode
+from general_ledger.statements.nodes.profit_and_loss import ProfitAndLossAccount
+from general_ledger.statements.nodes.trading_account import TradingAccountNode
+from general_ledger.statements.strategies import (
+    TransactionTotalStrategy,
+    ClosingBalanceStrategy,
+)
+
+console = Console()
+
+
+class NonCurrentAssets(
+    StatementNode,
+):
+
+    def __init__(self, **kwargs):
+        super().__init__(
+            name=kwargs.pop("name", "non_current_assets"),
+            title=kwargs.pop("title", "Non Current Assets"),
+            label=kwargs.pop("label", "Non Current Assets"),
+            **kwargs,
+        )
+
+    def _expand_for_calculation(self) -> None:
+        """Expand trading account into its components"""
+        if not self._children:
+            # Add main components
+            logger.trace("Expanding Non Current Assets account")
+            self.add_child(
+                StatementNode(
+                    name="Fixtures and Fittings",
+                    label="Fixtures",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    account_type="non-current-asset",
+                    operation=AddOperation,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                    ),
+                    value_strategy=ClosingBalanceStrategy(),
+                )
+            )
+
+        for child in self.values():
+            child.ensure_expanded()
diff --git a/general_ledger/statements/nodes/balance_sheet.py b/general_ledger/statements/nodes/balance_sheet.py
new file mode 100644
index 0000000..bc76f50
--- /dev/null
+++ b/general_ledger/statements/nodes/balance_sheet.py
@@ -0,0 +1,66 @@
+from loguru import logger
+from rich.console import Console
+
+from general_ledger.statements.meta import (
+    Operation,
+    NodeMeta,
+    AddOperation,
+    LessOperation,
+)
+from general_ledger.statements.nodes.assets import AssetsNode
+from general_ledger.statements.nodes.liabilities import LiabilitiesNode
+from general_ledger.statements.statement_node import StatementNode
+from general_ledger.statements.nodes.profit_and_loss import ProfitAndLossAccount
+from general_ledger.statements.nodes.trading_account import TradingAccountNode
+from general_ledger.statements.strategies import (
+    TransactionTotalStrategy,
+    ClosingBalanceStrategy,
+)
+
+console = Console()
+
+
+class BalanceSheetNode(
+    StatementNode,
+):
+
+    def __init__(self, **kwargs):
+        super().__init__(
+            name=kwargs.pop("name", "balance_sheet"),
+            title=kwargs.pop("title", "Balance Sheet"),
+            label=kwargs.pop("label", "Balance sheet"),
+            **kwargs,
+        )
+
+    def _expand_for_calculation(self) -> None:
+        """Expand trading account into its components"""
+        if not self._children:
+            # Add main components
+            logger.trace("Expanding Balance Sheet account")
+            self.add_child(
+                AssetsNode(
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    operation=AddOperation,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                        show_subtotal=True,
+                    ),
+                )
+            )
+            self.add_child(
+                LiabilitiesNode(
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    operation=LessOperation,
+                    meta=NodeMeta(
+                        operation=Operation.LESS,
+                        show_subtotal=True,
+                    ),
+                )
+            )
+
+        for child in self.values():
+            child.ensure_expanded()
diff --git a/general_ledger/statements/nodes/capital.py b/general_ledger/statements/nodes/capital.py
new file mode 100644
index 0000000..4412a96
--- /dev/null
+++ b/general_ledger/statements/nodes/capital.py
@@ -0,0 +1,90 @@
+from loguru import logger
+
+from general_ledger.statements.meta import (
+    Operation,
+    NodeMeta,
+    AddOperation,
+    LessOperation,
+)
+from general_ledger.statements.nodes.assets_current import CurrentAssets
+from general_ledger.statements.nodes.assets_non_current import NonCurrentAssets
+from general_ledger.statements.statement_node import StatementNode
+from general_ledger.statements.strategies import ClosingBalanceStrategy
+
+
+class CapitalNode(
+    StatementNode,
+):
+
+    def __init__(self, **kwargs):
+        super().__init__(
+            name=kwargs.pop("name", "Owner's Equity"),
+            title=kwargs.pop("title", "Owner's Equity"),
+            label=kwargs.pop("label", "total=="),
+            **kwargs,
+        )
+
+    def _expand_for_calculation(self) -> None:
+        """Expand trading account into its components"""
+        if not self._children:
+            # Add main components
+            logger.trace("Expanding Capital Node")
+
+            self.add_child(
+                StatementNode(
+                    name="Capital",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    operation=AddOperation,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                    ),
+                ).add_child(
+                    StatementNode(
+                        name="Cash introduced",
+                        provider=self.provider,
+                        start_date=self.start_date,
+                        end_date=self.end_date,
+                        account_id="capital",
+                        operation=AddOperation,
+                        meta=NodeMeta(
+                            operation=Operation.ADD,
+                        ),
+                        value_strategy=ClosingBalanceStrategy(),
+                    )
+                )
+                # .add_child(
+                #     StatementNode(
+                #         name="profits",
+                #         title="Add Net profit for the year",
+                #         provider=self.provider,
+                #         start_date=self.start_date,
+                #         end_date=self.end_date,
+                #         operation=AddOperation,
+                #         account_id="capital1",
+                #         meta=NodeMeta(
+                #             operation=Operation.ADD,
+                #         ),
+                #         value_strategy=ClosingBalanceStrategy(),
+                #     )
+                # )
+            )
+
+            self.add_child(
+                StatementNode(
+                    name="Drawings",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    account_type="drawings",
+                    operation=LessOperation,
+                    meta=NodeMeta(
+                        operation=Operation.LESS,
+                    ),
+                    value_strategy=ClosingBalanceStrategy(),
+                )
+            )
+
+        for child in self.values():
+            child.ensure_expanded()
diff --git a/general_ledger/statements/nodes/cogs.py b/general_ledger/statements/nodes/cogs.py
new file mode 100644
index 0000000..5bb070c
--- /dev/null
+++ b/general_ledger/statements/nodes/cogs.py
@@ -0,0 +1,84 @@
+from loguru import logger
+
+from general_ledger.statements.meta import AddOperation, LessOperation
+from general_ledger.statements.statement_node import (
+    StatementNode,
+    NodeMeta,
+    Operation,
+)
+from general_ledger.statements.strategies import (
+    OpeningBalanceStrategy,
+    TransactionTotalStrategy,
+    ClosingBalanceStrategy,
+)
+
+
+class CostOfGoodsSold(StatementNode):
+    def _expand_for_calculation(self) -> None:
+        if not self._children:
+            logger.trace("Expanding COGS account")
+            self.add_child(
+                StatementNode(
+                    name="opening_inv",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    account_type="inventory",
+                    value_strategy=OpeningBalanceStrategy(),
+                    operation=AddOperation,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                        show_subtotal=True,
+                    ),
+                )
+            )
+
+            self.add_child(
+                StatementNode(
+                    name="purchases",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    account_type="purchases",
+                    operation=AddOperation,
+                    value_strategy=TransactionTotalStrategy(),
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                        show_subtotal=True,
+                    ),
+                )
+            )
+
+            self.add_child(
+                StatementNode(
+                    name="Purchases Returns",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    account_type="purchases-returns",
+                    operation=AddOperation,
+                    value_strategy=TransactionTotalStrategy(),
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                        show_subtotal=True,
+                    ),
+                )
+            )
+
+            self.add_child(
+                StatementNode(
+                    name="closing_inv",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    account_type="inventory",
+                    operation=LessOperation,
+                    value_strategy=ClosingBalanceStrategy(),
+                    meta=NodeMeta(
+                        operation=Operation.LESS,
+                        show_subtotal=True,
+                    ),
+                )
+            )
+            for child in self._children.values():
+                child.ensure_expanded()
diff --git a/general_ledger/statements/nodes/cost_of_sales.py b/general_ledger/statements/nodes/cost_of_sales.py
new file mode 100644
index 0000000..9b475d5
--- /dev/null
+++ b/general_ledger/statements/nodes/cost_of_sales.py
@@ -0,0 +1,64 @@
+from general_ledger.statements.statement_node import StatementNode
+
+
+from loguru import logger
+
+from general_ledger.statements.statement_node import (
+    StatementNode,
+    DetailLevel,
+    NodeMeta,
+    Operation,
+)
+from general_ledger.statements.strategies import (
+    OpeningBalanceStrategy,
+    TransactionTotalStrategy,
+    ClosingBalanceStrategy,
+)
+
+
+class CostOfSalesNode(StatementNode):
+    """Node representing aggregate cost of sales figures"""
+
+    def _expand_for_calculation(self) -> None:
+        if not self._children:
+            logger.trace("Expanding COGS account")
+            self.add_child(
+                StatementNode(
+                    name="opening_inventory",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    account_type="inventory",
+                    value_strategy=OpeningBalanceStrategy(),
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                        indent_level=1,
+                    ),
+                )
+            )
+
+            self.add_child(
+                StatementNode(
+                    name="purchases",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    account_type="purchases",
+                    value_strategy=TransactionTotalStrategy(),
+                    meta=NodeMeta(operation=Operation.ADD, indent_level=1),
+                )
+            )
+
+            self.add_child(
+                StatementNode(
+                    name="closing_inventory",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    account_type="inventory",
+                    value_strategy=ClosingBalanceStrategy(),
+                    meta=NodeMeta(operation=Operation.LESS, indent_level=1),
+                )
+            )
+            for child in self._children.values():
+                child.ensure_expanded()
diff --git a/general_ledger/statements/nodes/expenses.py b/general_ledger/statements/nodes/expenses.py
new file mode 100644
index 0000000..634d976
--- /dev/null
+++ b/general_ledger/statements/nodes/expenses.py
@@ -0,0 +1,47 @@
+from general_ledger.statements.meta import (
+    NodeMeta,
+    Operation,
+    LessOperation,
+    AddOperation,
+)
+from general_ledger.statements.statement_node import StatementNode
+from general_ledger.statements.strategies import TransactionTotalStrategy
+
+
+class ExpensesNode(
+    StatementNode,
+):
+
+    def __init__(self, **kwargs):
+        super().__init__(
+            operation=LessOperation,
+            name="expenses",
+            **kwargs,
+        )
+
+    def _expand_for_calculation(self) -> None:
+        """Expand trading account into its components"""
+        if not self._children:
+            expense_accounts = self.provider.get_accounts_by_type("overhead")
+
+            # Sort by name for consistent display
+            expense_accounts.sort(key=lambda x: x.name)
+
+            for account in expense_accounts:
+                self.add_child(
+                    StatementNode(
+                        name=account.name,
+                        provider=self.provider,
+                        start_date=self.start_date,
+                        end_date=self.end_date,
+                        operation=AddOperation,
+                        meta=NodeMeta(
+                            operation=Operation.ADD,
+                            indent_level=1,
+                            show_subtotal=True,
+                        ),
+                        account_type="overhead",
+                        account_id=account.id,
+                        value_strategy=TransactionTotalStrategy(),
+                    )
+                )
diff --git a/general_ledger/statements/nodes/income_statement.py b/general_ledger/statements/nodes/income_statement.py
new file mode 100644
index 0000000..56b37b0
--- /dev/null
+++ b/general_ledger/statements/nodes/income_statement.py
@@ -0,0 +1,53 @@
+from loguru import logger
+from rich.console import Console
+
+from general_ledger.statements.meta import Operation, NodeMeta
+from general_ledger.statements.statement_node import StatementNode
+from general_ledger.statements.nodes.profit_and_loss import ProfitAndLossAccount
+from general_ledger.statements.nodes.trading_account import TradingAccountNode
+
+console = Console()
+
+
+class IncomeStatementNode(
+    StatementNode,
+):
+    def __init__(self, **kwargs):
+        super().__init__(
+            name=kwargs.pop("name", "income"),
+            title=kwargs.pop("title", "Income Statement"),
+            label=kwargs.pop("label", "Net Profit"),
+            **kwargs,
+        )
+
+    def _expand_for_calculation(self) -> None:
+        if not self._children:
+            # Add main components
+            logger.trace("Expanding Income Statement account")
+            self.add_child(
+                TradingAccountNode(
+                    label="Gross Profit",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                        show_subtotal=True,
+                    ),
+                )
+            )
+            self.add_child(
+                ProfitAndLossAccount(
+                    label="Other Activities",
+                    name="other-activities",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                        show_subtotal=True,
+                    ),
+                )
+            )
+        for child in self._children.values():
+            child.ensure_expanded()
diff --git a/general_ledger/statements/nodes/income_statement_corp.py b/general_ledger/statements/nodes/income_statement_corp.py
new file mode 100644
index 0000000..ea62085
--- /dev/null
+++ b/general_ledger/statements/nodes/income_statement_corp.py
@@ -0,0 +1,133 @@
+from loguru import logger
+from rich.console import Console
+
+from general_ledger.statements.meta import (
+    Operation,
+    NodeMeta,
+    AddOperation,
+    LessOperation,
+)
+from general_ledger.statements.statement_node import StatementNode
+from general_ledger.statements.nodes.operating_profit import OperatingProfit
+from general_ledger.statements.nodes.trading_account import TradingAccountNode
+from general_ledger.statements.strategies import TransactionTotalStrategy
+
+console = Console()
+
+
+class IncomeStatementCorpNode(
+    StatementNode,
+):
+
+    def __init__(self, **kwargs):
+        super().__init__(
+            name="Statement of Comprehensive Income",
+            label="Profit for the financial year",
+            **kwargs,
+        )
+
+    def _expand_for_calculation(self) -> None:
+        """Expand trading account into its components"""
+        if not self._children:
+            # Add main components
+            logger.trace("Expanding Income Statement account")
+            self.add_child(
+                TradingAccountNode(
+                    label="Gross Profit",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                        show_subtotal=True,
+                    ),
+                )
+            )
+            self.add_child(
+                OperatingProfit(
+                    name="Operating Profit",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                        show_subtotal=True,
+                    ),
+                )
+            )
+            self.add_child(
+                StatementNode(
+                    name="Profit before Taxation",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    account_type="other-income",
+                    operation=AddOperation,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                        show_subtotal=True,
+                    ),
+                    value_strategy=TransactionTotalStrategy(),
+                )
+                .add_child(
+                    StatementNode(
+                        name="Interest Receivable",
+                        provider=self.provider,
+                        start_date=self.start_date,
+                        end_date=self.end_date,
+                        account_type="interest-income",
+                        operation=AddOperation,
+                        meta=NodeMeta(
+                            operation=Operation.ADD,
+                            show_subtotal=True,
+                        ),
+                        value_strategy=TransactionTotalStrategy(),
+                    )
+                )
+                .add_child(
+                    StatementNode(
+                        name="Disposals",
+                        provider=self.provider,
+                        start_date=self.start_date,
+                        end_date=self.end_date,
+                        account_type="disposals",
+                        operation=AddOperation,
+                        meta=NodeMeta(
+                            operation=Operation.ADD,
+                            show_subtotal=True,
+                        ),
+                        value_strategy=TransactionTotalStrategy(),
+                    )
+                )
+            )
+            self.add_child(
+                StatementNode(
+                    name="Tax on Profit",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    account_id="taxstuff",
+                    operation=LessOperation,
+                    meta=NodeMeta(
+                        operation=Operation.LESS,
+                        show_subtotal=True,
+                    ),
+                    value_strategy=TransactionTotalStrategy(),
+                ).add_child(
+                    StatementNode(
+                        name="Corporation Tax",
+                        provider=self.provider,
+                        start_date=self.start_date,
+                        end_date=self.end_date,
+                        account_type="tax",
+                        operation=AddOperation,
+                        meta=NodeMeta(
+                            operation=Operation.ADD,
+                            show_subtotal=True,
+                        ),
+                        value_strategy=TransactionTotalStrategy(),
+                    )
+                )
+            )
+        for child in self._children.values():
+            child.ensure_expanded()
diff --git a/general_ledger/statements/nodes/liabilities.py b/general_ledger/statements/nodes/liabilities.py
new file mode 100644
index 0000000..523ba02
--- /dev/null
+++ b/general_ledger/statements/nodes/liabilities.py
@@ -0,0 +1,64 @@
+from loguru import logger
+from rich.console import Console
+
+from general_ledger.statements.meta import (
+    Operation,
+    NodeMeta,
+    LessOperation,
+    AddOperation,
+)
+from general_ledger.statements.statement_node import StatementNode
+from general_ledger.statements.strategies import (
+    ClosingBalanceStrategy,
+    TransactionTotalStrategy,
+)
+
+console = Console()
+
+
+class LiabilitiesNode(
+    StatementNode,
+):
+
+    def __init__(self, **kwargs):
+        super().__init__(
+            name=kwargs.pop("name", "liabilities"),
+            title=kwargs.pop("title", "Liabilities"),
+            label=kwargs.pop("label", "Liabilities"),
+            **kwargs,
+        )
+
+    def _expand_for_calculation(self) -> None:
+        """Expand trading account into its components"""
+        if not self._children:
+            # Add main components
+            logger.trace("Expanding Income Statement account")
+            self.add_child(
+                StatementNode(
+                    name="Current Liabilities",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                        show_subtotal=True,
+                    ),
+                ).add_child(
+                    StatementNode(
+                        name="Trade Payables",
+                        provider=self.provider,
+                        start_date=self.start_date,
+                        end_date=self.end_date,
+                        account_type="accounts-payable",
+                        operation=AddOperation,
+                        meta=NodeMeta(
+                            operation=Operation.ADD,
+                            show_subtotal=True,
+                        ),
+                        value_strategy=TransactionTotalStrategy(),
+                    )
+                )
+            )
+
+        for child in self._children.values():
+            child.ensure_expanded()
diff --git a/general_ledger/statements/nodes/operating_profit.py b/general_ledger/statements/nodes/operating_profit.py
new file mode 100644
index 0000000..58dd672
--- /dev/null
+++ b/general_ledger/statements/nodes/operating_profit.py
@@ -0,0 +1,55 @@
+from loguru import logger
+
+from general_ledger.statements.meta import Operation, NodeMeta, AddOperation
+from general_ledger.statements.statement_node import StatementNode
+from general_ledger.statements.nodes.expenses import ExpensesNode
+from general_ledger.statements.strategies import TransactionTotalStrategy
+
+
+class OperatingProfit(
+    StatementNode,
+):
+
+    def __init__(self, **kwargs):
+        name = kwargs.pop("name", "Operating Profit")
+        super().__init__(
+            name=name,
+            operation=kwargs.pop("operation", AddOperation),
+            **kwargs,
+        )
+
+    def _expand_for_calculation(self) -> None:
+        """Expand trading account into its components"""
+        if not self._children:
+            # Add main components
+            logger.trace("Operating Profit")
+            self.add_child(
+                StatementNode(
+                    name="Other Operating Income",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    account_type="other-income",
+                    operation=AddOperation,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                        show_subtotal=True,
+                    ),
+                    value_strategy=TransactionTotalStrategy(),
+                )
+            )
+            self.add_child(
+                ExpensesNode(
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    meta=NodeMeta(
+                        operation=Operation.LESS,
+                        show_subtotal=True,
+                    ),
+                    value_strategy=TransactionTotalStrategy(),
+                )
+            )
+
+        for child in self._children.values():
+            child.ensure_expanded()
diff --git a/general_ledger/statements/nodes/profit_and_loss.py b/general_ledger/statements/nodes/profit_and_loss.py
new file mode 100644
index 0000000..4126e8f
--- /dev/null
+++ b/general_ledger/statements/nodes/profit_and_loss.py
@@ -0,0 +1,56 @@
+from loguru import logger
+
+from general_ledger.statements.meta import Operation, NodeMeta, AddOperation
+from general_ledger.statements.statement_node import StatementNode
+from general_ledger.statements.nodes.expenses import ExpensesNode
+from general_ledger.statements.strategies import TransactionTotalStrategy
+
+
+class ProfitAndLossAccount(
+    StatementNode,
+):
+
+    def __init__(self, **kwargs):
+        super().__init__(
+            operation=kwargs.pop("operation", AddOperation),
+            name=kwargs.pop("name", "p_and_l"),
+            title=kwargs.pop("title", "Income Statement"),
+            label=kwargs.pop("label", "Net Profit"),
+            **kwargs,
+        )
+
+    def _expand_for_calculation(self) -> None:
+        """Expand trading account into its components"""
+        if not self._children:
+            # Add main components
+            logger.trace("Expanding P and L account")
+            self.add_child(
+                StatementNode(
+                    name="other-income",
+                    label="Other Operating Income",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    account_type="other-income",
+                    operation=AddOperation,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                    ),
+                    value_strategy=TransactionTotalStrategy(),
+                )
+            )
+            self.add_child(
+                ExpensesNode(
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    meta=NodeMeta(
+                        operation=Operation.LESS,
+                        show_subtotal=True,
+                    ),
+                    value_strategy=TransactionTotalStrategy(),
+                )
+            )
+
+        for child in self._children.values():
+            child.ensure_expanded()
diff --git a/general_ledger/statements/nodes/sales.py b/general_ledger/statements/nodes/sales.py
new file mode 100644
index 0000000..a50ccdf
--- /dev/null
+++ b/general_ledger/statements/nodes/sales.py
@@ -0,0 +1,65 @@
+from decimal import Decimal
+
+from general_ledger.statements.meta import AddOperation
+from general_ledger.statements.statement_node import StatementNode, DetailLevel
+
+
+class SalesNode(StatementNode):
+    """Node representing sales figures"""
+
+    def __init__(self, *args, **kwargs):
+        super().__init__(
+            name=kwargs.pop("name", "sales"),
+            title=kwargs.pop("title", "Sales"),
+            label=kwargs.pop("label", "Sales"),
+            operation=kwargs.pop("operation", AddOperation),
+            **kwargs,
+        )
+        self.account_type = "sales"
+
+    # def _expand_for_calculation(self) -> None:
+    #
+    #     if not self._children:
+    #         # Add regional sales nodes
+    #         for region in ["UK", "EU", "US"]:
+    #             self.add_child(
+    #                 RegionalSalesNode(
+    #                     name=f"{region}_sales",
+    #                     provider=self.provider,
+    #                     start_date=self.start_date,
+    #                     end_date=self.end_date,
+    #                     region=region,
+    #                 )
+    #             )
+    #     for child in self._children.values():
+    #         child.ensure_expanded()
+
+
+class RegionalSalesNode(StatementNode):
+    """Node representing sales for a specific region"""
+
+    def __init__(self, region: str, **kwargs):
+        self.operation = kwargs.pop("operation", AddOperation)
+        super().__init__(**kwargs)
+        self.region = region
+
+    def expand(self, detail_level: DetailLevel) -> bool:
+        """Expand regional sales into product categories"""
+        if detail_level != DetailLevel.FULL:
+            return False
+
+        # if not self._children:
+        #     # Add product category nodes
+        #     categories = self.provider.get_product_categories(self.region)
+        #     for category in categories:
+        #         self.add_child(
+        #             ProductCategorySalesNode(
+        #                 name=f"{category}_sales",
+        #                 provider=self.provider,
+        #                 start_date=self.start_date,
+        #                 end_date=self.end_date,
+        #                 region=self.region,
+        #                 category=category,
+        #             )
+        #         )
+        return True
diff --git a/general_ledger/statements/nodes/trading_account.py b/general_ledger/statements/nodes/trading_account.py
new file mode 100644
index 0000000..a37456d
--- /dev/null
+++ b/general_ledger/statements/nodes/trading_account.py
@@ -0,0 +1,85 @@
+from loguru import logger
+
+from general_ledger.statements.meta import (
+    NodeMeta,
+    Operation,
+    AddOperation,
+    LessOperation,
+)
+from general_ledger.statements.statement_node import StatementNode
+from general_ledger.statements.nodes.cogs import CostOfGoodsSold
+from general_ledger.statements.nodes.sales import SalesNode
+from general_ledger.statements.strategies import TransactionTotalStrategy
+
+
+class TradingAccountNode(
+    StatementNode,
+):
+
+    def __init__(self, **kwargs):
+        name = kwargs.pop("name", "trading")
+        super().__init__(
+            name=name,
+            operation=kwargs.pop("operation", AddOperation),
+            **kwargs,
+        )
+
+    def _expand_for_calculation(self) -> None:
+        """Expand trading account into its components"""
+        if not self._children:
+            # Add main components
+            logger.trace("Expanding trading account")
+            self.add_child(
+                SalesNode(
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    meta=NodeMeta(
+                        operation=Operation.ADD,
+                        show_subtotal=False,
+                    ),
+                    value_strategy=TransactionTotalStrategy(),
+                )
+            )
+
+            self.add_child(
+                StatementNode(
+                    name="returns_inward",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    operation=LessOperation,
+                    account_type="returns_inward",
+                    meta=NodeMeta(operation=Operation.LESS),
+                    value_strategy=TransactionTotalStrategy(),
+                )
+            )
+
+            self.add_child(
+                CostOfGoodsSold(
+                    name="cogs",
+                    provider=self.provider,
+                    start_date=self.start_date,
+                    end_date=self.end_date,
+                    operation=LessOperation,
+                    meta=NodeMeta(
+                        operation=Operation.LESS,
+                        label_override="Cost of goods sold:",
+                        show_subtotal=True,
+                    ),
+                )
+            )
+            for child in self._children.values():
+                child.ensure_expanded()
+
+    # def __rich_console__(
+    #     self, console: Console, options: ConsoleOptions
+    # ) -> RenderResult:
+    #     yield f"[b]Account Summary:[/b] #{self.name}"
+    #     my_table = Table("Account", "details", "totals")
+    #     my_table.add_row("name", str(self.provider))
+    #     for child in self._children.values():
+    #         my_table.add_row("name", str(child.name))
+    #         my_table.add_row("age", str(self.value_strategy))
+    #
+    #     yield my_table
diff --git a/general_ledger/statements/provider_django.py b/general_ledger/statements/provider_django.py
new file mode 100644
index 0000000..24440c2
--- /dev/null
+++ b/general_ledger/statements/provider_django.py
@@ -0,0 +1,81 @@
+from datetime import date
+from datetime import date
+from typing import List, Optional
+
+from general_ledger.django.models import Account
+from general_ledger.statements.core_domain import (
+    AccountInfo,
+    TransactionTotal,
+    AccountBalance,
+)
+from general_ledger.statements.ledger_account import LedgerAccount
+from general_ledger.statements.providers import BaseDataProvider
+from general_ledger.utils.inspect import inspect
+
+
+# Django ORM Provider
+class DjangoProvider(BaseDataProvider):
+    """Django ORM implementation"""
+
+    def __init__(self, ledger):
+        self.ledger = ledger
+        super().__init__(self, self, self)
+
+    def __repr__(self):
+        return f"{self.__class__.__name__}(ledger={self.ledger})"
+
+    # AccountProvider implementation
+    def get_account(self, account_id: str) -> Optional[AccountInfo]:
+        qs = self.ledger.coa.account_set.get_fuzzy(account_id)
+        inspect(qs.query)
+        inspect(qs)
+        account = qs.first()
+        if account:
+            return AccountInfo(
+                id=str(account.id),
+                name=account.name,
+                account_type=account.type.slug,
+                category=account.type.category,
+            )
+        else:
+            raise ValueError(f"Account not found: {account_id}")
+
+    # @logger_wraps(entry=True, exit=True)
+    def get_accounts_by_type(self, account_type: str) -> List[AccountInfo]:
+        accounts = self.ledger.coa.account_set.filter(type__slug=account_type)
+        return [
+            AccountInfo(
+                id=str(account.id),
+                name=account.name,
+                account_type=account.type.slug,
+                category=account.type.category,
+            )
+            for account in accounts
+        ]
+
+    # @logger_wraps(entry=True, exit=True)
+    def get_transaction_total(
+        self, account_id: str, start_date: date, end_date: date
+    ) -> TransactionTotal:
+        ledger_account = LedgerAccount(
+            ledger=self.ledger,
+            account=Account.objects.get(id=account_id),
+        )
+        return TransactionTotal(
+            account_id, ledger_account.balance, start_date, end_date
+        )
+
+    # @logger_wraps(entry=True, exit=True)
+    def get_balance(
+        self, account_id: str, as_of_date: date, at_close: bool = True
+    ) -> AccountBalance:
+        ledger_account = LedgerAccount(
+            ledger=self.ledger,
+            account=Account.objects.get_fuzzy(account_id),
+        )
+        if at_close:
+            balance = ledger_account.all().upto(as_of_date).balance()
+        else:
+            balance = ledger_account.all().before(as_of_date).balance()
+
+        return AccountBalance(account_id, balance, as_of_date)
diff --git a/general_ledger/statements/providers.py b/general_ledger/statements/providers.py
new file mode 100644
index 0000000..00fabbc
--- /dev/null
+++ b/general_ledger/statements/providers.py
@@ -0,0 +1,155 @@
+from decimal import Decimal
+from typing import Protocol, Dict
+from datetime import date
+from typing import Optional, List
+from typing import Protocol
+
+import rich.repr
+
+from general_ledger.statements.core_domain import (
+    AccountInfo,
+    AccountBalance,
+    TransactionTotal,
+)
+from general_ledger.statements.meta import NodeMeta, Operation
+from general_ledger.statements.strategies import TransactionTotalStrategy
+
+
+# Data Access Interfaces
+class AccountProvider(Protocol):
+    """Interface for accessing account information"""
+
+    def get_account(self, account_id: str) -> Optional[AccountInfo]: ...
+
+    def get_accounts_by_type(self, account_type: str) -> List[AccountInfo]: ...
+
+
+class BalanceProvider(Protocol):
+    """Interface for accessing account balances"""
+
+    def get_balance(
+        self, account_id: str, as_of_date: date, at_close: bool = True
+    ) -> AccountBalance: ...
+
+    def get_balances(
+        self, account_ids: List[str], as_of_date: date, at_close: bool = True
+    ) -> List[AccountBalance]: ...
+
+
+class TransactionProvider(Protocol):
+    """Interface for accessing transaction information"""
+
+    def get_transaction_total(
+        self, account_id: str, start_date: date, end_date: date
+    ) -> TransactionTotal: ...
+
+    def get_transaction_totals(
+        self, account_ids: List[str], start_date: date, end_date: date
+    ) -> List[TransactionTotal]: ...
+
+
+class BaseDataProvider:
+    """Combines all provider interfaces with default implementations"""
+
+    def __init__(
+        self,
+        account_provider: AccountProvider,
+        balance_provider: BalanceProvider,
+        transaction_provider: TransactionProvider,
+    ):
+        self.account_provider = account_provider
+        self.balance_provider = balance_provider
+        self.transaction_provider = transaction_provider
+
+    def __rich_repr__(self) -> rich.repr.Result:
+        yield "account_provider", self.account_provider
+        yield "balance_provider", self.balance_provider
+        yield "transaction_provider", self.transaction_provider
+
+
+class CachingProviderDecorator(BaseDataProvider):
+    def __init__(
+        self,
+        provider: BaseDataProvider,
+        account_provider: AccountProvider,
+        balance_provider: BalanceProvider,
+        transaction_provider: TransactionProvider,
+    ):
+        super().__init__(account_provider, balance_provider, transaction_provider)
+        self.provider = provider
+        self._cache = {}
+
+    def get_balance(
+        self, account_id: str, as_of_date: date, at_close: bool = True
+    ) -> AccountBalance:
+        cache_key = (account_id, as_of_date, at_close)
+        if cache_key not in self._cache:
+            self._cache[cache_key] = self.provider.get_balance(
+                account_id, as_of_date, at_close
+            )
+        return self._cache[cache_key]
+
+
+class LoggingProviderDecorator(BaseDataProvider):
+    def __init__(
+        self,
+        provider: BaseDataProvider,
+        logger,
+        account_provider: AccountProvider,
+        balance_provider: BalanceProvider,
+        transaction_provider: TransactionProvider,
+    ):
+        super().__init__(account_provider, balance_provider, transaction_provider)
+        self.provider = provider
+        self.logger = logger
+
+    def get_balance(
+        self, account_id: str, as_of_date: date, at_close: bool = True
+    ) -> AccountBalance:
+        self.logger.debug(f"Getting balance for {account_id} at {as_of_date}")
+        result = self.provider.get_balance(account_id, as_of_date, at_close)
+        self.logger.debug(f"Balance is {result.balance}")
+        return result
+
+
+# Example usage with test provider
+class TestProvider(BaseDataProvider):
+    def get_accounts_by_type(self, account_type: str) -> List[AccountInfo]:
+        if account_type == "overhead":
+            return [
+                AccountInfo(
+                    id="rent-exp",
+                    name="Rent Expense",
+                    account_type="overhead",
+                    category="expense",
+                ),
+                AccountInfo(
+                    id="util-exp",
+                    name="Utilities Expense",
+                    account_type="overhead",
+                    category="expense",
+                ),
+                AccountInfo(
+                    id="sal-exp",
+                    name="Salaries and Wages",
+                    account_type="overhead",
+                    category="expense",
+                ),
+            ]
+        return []
+
+    def get_transaction_total(
+        self, account_id: str, start_date: date, end_date: date
+    ) -> TransactionTotal:
+        # Example transactions for specific accounts
+        totals = {
+            "rent-exp": Decimal("8000"),
+            "util-exp": Decimal("4000"),
+            "sal-exp": Decimal("8000"),
+        }
+        return TransactionTotal(
+            account_id=account_id,
+            total=totals.get(account_id, Decimal("0")),
+            start_date=start_date,
+            end_date=end_date,
+        )
diff --git a/general_ledger/statements/statement_node.py b/general_ledger/statements/statement_node.py
new file mode 100644
index 0000000..255f5c0
--- /dev/null
+++ b/general_ledger/statements/statement_node.py
@@ -0,0 +1,197 @@
+from dataclasses import dataclass, field
+from datetime import date
+from decimal import Decimal
+from typing import Optional
+from typing import Type
+
+import rich.repr
+from loguru import logger
+from rich.console import Console
+from rich.console import ConsoleOptions, RenderResult
+
+from general_ledger.render.config_statement_render import RenderConfig
+from general_ledger.statements.meta import NodeMeta, NodeOperation, NoneOperation
+from general_ledger.statements.meta import Operation, DetailLevel
+from general_ledger.statements.mixins import TreeMixin, StartEndMixin
+from general_ledger.statements.mixins.rich import (
+    __statement_node_rich_repr__,
+    __statement_node_rich_console__,
+)
+from general_ledger.statements.providers import BaseDataProvider
+from general_ledger.statements.statement_section import SectionTotal
+from general_ledger.statements.strategies import ValueStrategy
+from general_ledger.render.renderer_statement import StatementRenderer
+from general_ledger.render.mixins.renderable import RenderableMixin
+from general_ledger.utils.utility import raiseu, logger_wraps, logger_init
+
+
+class StatementNode(
+    StartEndMixin,
+    TreeMixin["StatementNode"],
+    RenderableMixin,
+):
+    """Hierarchical node in a financial statement"""
+
+    # @logger_init()
+    def __init__(
+        self,
+        /,
+        name: str,
+        *,
+        provider: BaseDataProvider,
+        title: str = None,
+        meta: Optional[NodeMeta] = None,
+        operation: Type[NodeOperation] = None,
+        value_strategy: Optional[ValueStrategy] = None,
+        account_type: str = None,
+        account_id: str = None,
+        label=None,
+        **kwargs,
+    ):
+        super().__init__(name, **kwargs)
+        self.detail_level = None
+        self.label: str = label if label else self.name
+        self.title: str = title if title else self.name
+        self.provider = provider
+        self.meta = meta or NodeMeta()
+        self.account_type = account_type
+        self.account_id = account_id  # Store account_id
+        self._value: Optional[Decimal] = None
+        self.value_strategy = value_strategy
+        self._is_expanded = False
+        self._is_visible = True
+        self._is_set_visible = None
+        # these are both attempts to track the running total in siblings
+        # which kind of indicate a conceptual error in the design
+        self.accumulated_value = Decimal("0")
+        self.sections: SectionTotal = SectionTotal()
+        self.operation = operation or NoneOperation
+
+    @property
+    def value(self) -> Decimal:
+        """Get the value for this node"""
+        if self._value is None:
+            self._value = self.calculate()
+        return self._value
+
+    def is_effectively_zero(self, config: RenderConfig) -> bool:
+        """Check if node's value is effectively zero"""
+        return abs(self.value) < config.materiality_threshold
+
+    def is_empty_branch(self, config: RenderConfig) -> bool:
+        """
+        Check if this node and all its descendants are empty
+        """
+        if not self.is_effectively_zero(config):
+            return False
+
+        return all(child.is_empty_branch(config) for child in self.values())
+
+    def prune_empty(self):
+        """Prune empty branches from this node"""
+        for child in list(self.values()):
+            if child.is_empty_branch(RenderConfig()):
+                del self[child.name]
+        for child in self.values():
+            child.prune_empty()
+        return self
+
+    def should_be_visible(self, config: RenderConfig) -> bool:
+        """Determine if node should be visible based on all criteria"""
+        if not self.is_visible:
+            return False
+
+        if config.hide_empty and self.is_empty_branch(config):
+            return False
+
+        return True
+
+    @property
+    def is_visible(self) -> bool:
+        """True if this node is visible"""
+        return (
+            self._is_set_visible
+            if self._is_set_visible is not None
+            else self._is_visible
+        )
+
+    def calculate(self) -> Decimal:
+        """Calculate value including operation sign"""
+        self.ensure_expanded()
+
+        if self.has_children:
+            running_total = Decimal("0")
+            for i, child in enumerate(self.values()):
+                running_total += child.operation.calculate(child)
+                child.accumulated_value = running_total
+                self.sections.add_value(
+                    child.name,
+                    child.value,
+                    child.meta.operation,
+                    is_first=i == 0,
+                    is_last=i == len(self) - 1,
+                )
+
+            result = running_total
+        elif self.value_strategy:
+            result = self.value_strategy.calculate(self)
+        else:
+            raise ValueError(f"Node is leaf but has no value strategy  '{self!r}'")
+
+        return result
+
+    def ensure_expanded(self) -> "StatementNode":
+        """Ensures node is expanded for calculation purposes"""
+        if not self._is_expanded:
+            self._expand_for_calculation()
+            self._is_expanded = True
+        return self
+
+    def _expand_for_calculation(self) -> None:
+        """Internal method to expand node for calculation"""
+        # Override in subclasses to add necessary child nodes
+        pass
+
+    def set_expand(self, detail_level: DetailLevel) -> "StatementNode":
+        """Controls which nodes are expanded based on detail level"""
+        self.meta.expand = detail_level
+        for child in self.values():
+            child.set_expand(detail_level)
+        return self
+
+    def set_visibility(self, detail_level: DetailLevel) -> "StatementNode":
+        """Controls which nodes are visible based on detail level"""
+        if detail_level == DetailLevel.SUMMARY:
+            # Only show top-level nodes
+            self._is_visible = not self.parent
+        elif detail_level == DetailLevel.DETAILED:
+            # Show up to second level
+            self._is_visible = not self.parent or not self.parent.parent
+        else:  # FULL
+            self._is_visible = True
+
+        for child in self.values():
+            child.set_visibility(detail_level)
+        return self
+
+    def render(self):
+        if not self.renderer:
+            logger.trace("No renderer set, using default StatementRenderer")
+            self.renderer = StatementRenderer()
+        return super().render()
+
+    def __str__(self) -> str:
+        return self.name
+
+    def __repr__(self) -> str:
+        return f"{self.__class__.__name__}(name={self.name if hasattr(self, 'name') else 'None'})"
+
+    def __rich_repr__(self) -> rich.repr.Result:
+        yield from __statement_node_rich_repr__(self)
+
+    __rich_repr__.angular = True
+
+    def __rich_console__(
+        self, console: Console, options: ConsoleOptions
+    ) -> RenderResult:
+        yield from __statement_node_rich_console__(self, console, options)
diff --git a/general_ledger/statements/statement_section.py b/general_ledger/statements/statement_section.py
new file mode 100644
index 0000000..7cde1ba
--- /dev/null
+++ b/general_ledger/statements/statement_section.py
@@ -0,0 +1,53 @@
+from dataclasses import dataclass, field
+from datetime import date
+from decimal import Decimal
+from typing import Optional
+from typing import Type
+
+import rich.repr
+from loguru import logger
+from rich.console import Console
+from rich.console import ConsoleOptions, RenderResult
+
+from general_ledger.render.config_statement_render import RenderConfig
+from general_ledger.statements.meta import NodeMeta, NodeOperation, NoneOperation
+from general_ledger.statements.meta import Operation, DetailLevel
+from general_ledger.statements.mixins import TreeMixin
+from general_ledger.statements.mixins.rich import (
+    __statement_node_rich_repr__,
+    __statement_node_rich_console__,
+)
+from general_ledger.statements.providers import BaseDataProvider
+from general_ledger.statements.strategies import ValueStrategy
+from general_ledger.render.renderer_statement import StatementRenderer
+from general_ledger.render.mixins.renderable import RenderableMixin
+
+
+@dataclass
+class SectionTotal:
+    """Represents the cumulative total for a section of the financial statement."""
+
+    value: Decimal = Decimal(0)
+    subtotals: dict[str, Decimal] = field(default_factory=dict)
+    first: str = None
+    last: str = None
+
+    def add_value(
+        self,
+        name: str,
+        amount: Decimal,
+        operation: Operation,
+        is_first: bool = False,
+        is_last: bool = False,
+    ):
+        self.first = name if is_first else self.first
+        self.last = name if is_last else self.last
+
+        """Add a value to this section's total"""
+        modifier = -1 if operation == Operation.LESS else 1
+        self.value += amount * modifier
+
+        if name:
+            self.subtotals[name] = self.value
+        else:
+            raise ValueError("SectionTotal.add_value: name must be provided")
diff --git a/general_ledger/statements/strategies.py b/general_ledger/statements/strategies.py
new file mode 100644
index 0000000..2f9fe64
--- /dev/null
+++ b/general_ledger/statements/strategies.py
@@ -0,0 +1,84 @@
+from abc import ABC, abstractmethod
+from datetime import date
+from decimal import Decimal
+from typing import Protocol, List
+
+from loguru import logger
+
+from general_ledger.django.models import Account
+
+
+class ValueStrategy(Protocol):
+    def calculate(self, node: "StatementNode") -> Decimal: ...
+
+
+class OpeningBalanceStrategy:
+    def calculate(self, node: "StatementNode") -> Decimal:
+        accounts = node.provider.get_accounts_by_type(node.account_type)
+        result = Decimal(
+            sum(
+                node.provider.get_balance(
+                    acc.id, node.start_date, at_close=False
+                ).balance
+                for acc in accounts
+            )
+        )
+        return result
+
+
+class ClosingBalanceStrategy:
+    def calculate(self, node: "StatementNode") -> Decimal:
+        logger.trace(f"Calculating ClosingBalanceStrategy for {node!r}")
+        """Calculate closing balance total for a node based on account_id if available"""
+        if node.account_id:
+            # Calculate for specific account
+            logger.trace(f"calculating for specific name {node.account_id}")
+            return Decimal(
+                node.provider.get_balance(
+                    node.account_id,
+                    node.end_date,
+                    at_close=True,
+                ).balance
+            )
+        elif node.account_type:
+            accounts = node.provider.get_accounts_by_type(node.account_type)
+            return Decimal(
+                sum(
+                    node.provider.get_balance(
+                        acc.id, node.end_date, at_close=True
+                    ).balance
+                    for acc in accounts
+                )
+            )
+        raise ValueError(
+            f"No account_id or account_type provided for calculation - '{node}'"
+        )
+
+
+class TransactionTotalStrategy:
+    def calculate(self, node: "StatementNode") -> Decimal:
+        # inspect(node)
+        logger.trace(f"Calculating transaction total for {node!r}")
+        """Calculate transaction total for a node based on account_id if available"""
+        if node.account_id:
+            # Calculate for specific account
+            logger.trace(f"calculating for specific name {node.account_id}")
+            return Decimal(
+                node.provider.get_transaction_total(
+                    node.account_id, node.start_date, node.end_date
+                ).total
+            )
+        elif node.account_type:
+            # Fallback to type-based calculation
+            accounts = node.provider.get_accounts_by_type(node.account_type)
+            return Decimal(
+                sum(
+                    node.provider.get_transaction_total(
+                        acc.id, node.start_date, node.end_date
+                    ).total
+                    for acc in accounts
+                )
+            )
+        raise ValueError(
+            f"No account_id or account_type provided for calculation - '{node}'"
+        )
diff --git a/general_ledger/statements/visitors/__init__.py b/general_ledger/statements/visitors/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/general_ledger/static/gl/css/style.css b/general_ledger/static/gl/css/style.css
index 4e399d6..688c714 100644
--- a/general_ledger/static/gl/css/style.css
+++ b/general_ledger/static/gl/css/style.css
@@ -135,7 +135,7 @@ footer .text-center {
 
 .invoice-status-container {
   display: flex;
-  align-items: right;
+  align-items: end;
 }
 
 .form-invoice-status {
@@ -204,4 +204,99 @@ footer .text-center {
 .potential-match {
   background-color: #8ecfcf;
   /* Light red */
+}
+
+.node-title {
+  font-size: 1.5em;
+  font-weight: bold;
+}
+
+.node-content {
+  font-size: 1.2em;
+}
+
+.node-content .node-content {
+  font-size: 1em;
+}
+
+.node-value.node-total {
+  font-size: 1.5em;
+  font-weight: bold;
+  color: #eeeeee;
+}
+
+.node-value {
+  font-size: 1.5em;
+  font-weight: bold;
+  color: #eeeeee;
+}
+
+.node-level-9 {
+  background-color: #f0f9ff; /* Light pastel blue */
+}
+
+.node-level-8 {
+  background-color: #e0f2fe; /* Light pastel cyan */
+}
+
+.node-level-7 {
+  background-color: #bae6fd; /* Soft pastel light cyan */
+}
+
+.node-level-6 {
+  background-color: #7dd3fc; /* Pastel sky blue */
+}
+
+.node-level-5 {
+  background-color: #38bdf8; /* Medium pastel blue */
+}
+
+.node-level-4 {
+  background-color: #0ea5e9; /* Rich pastel blue */
+}
+
+.node-level-3 {
+  background-color: #0284c7; /* Deep pastel blue */
+}
+
+.node-level-2 {
+  background-color: #0369a1; /* Dark pastel blue */
+}
+
+.node-level-1 {
+  background-color: #075985; /* Very dark pastel blue */
+}
+
+.node-level-0 {
+  background-color: #0c4a6e; /* Intense dark blue */
+}
+
+/* Add to your CSS file */
+.grid-stack-item-drag-handle {
+    cursor: move;
+    cursor: grab;
+}
+
+.grid-stack-item-drag-handle:active {
+    cursor: grabbing;
+}
+
+.grid-stack-item-drag-handle .bi-grip-horizontal {
+    opacity: 0.5;
+    transition: opacity 0.2s;
+}
+
+.grid-stack-item-drag-handle:hover .bi-grip-horizontal {
+    opacity: 1;
+}
+
+/* Optional: Highlight the draggable area on hover */
+.grid-stack-item-drag-handle:hover {
+    background-color: rgba(0, 0, 0, 0.03);
+}
+
+/* Make sure content is not draggable */
+.card-body {
+    cursor: default;
+    user-select: text;
 }
\ No newline at end of file
diff --git a/general_ledger/static/gl/js/invoice_form.js b/general_ledger/static/gl/js/invoice_form.js
index 758a34a..26b9545 100644
--- a/general_ledger/static/gl/js/invoice_form.js
+++ b/general_ledger/static/gl/js/invoice_form.js
@@ -1,9 +1,12 @@
+/*
+    * this is just here to push the code down a few lines
+ */
 document.addEventListener('DOMContentLoaded', function () {
-  const addButton = document.getElementById('add-line');
+    const addButton = document.getElementById('add-line');
 
-  var popoverTriggerList = [].slice.call(document.querySelectorAll('[data-bs-toggle="popover"]'))
-  var popoverList = popoverTriggerList.map(function (popoverTriggerEl) {
-    return new bootstrap.Popover(popoverTriggerEl)
-  })
+    var popoverTriggerList = [].slice.call(document.querySelectorAll('[data-bs-toggle="popover"]'))
+    var popoverList = popoverTriggerList.map(function (popoverTriggerEl) {
+        return new bootstrap.Popover(popoverTriggerEl)
+    })
 
-});
\ No newline at end of file
+});
diff --git a/general_ledger/templates/account/login.html b/general_ledger/templates/account/login.html
new file mode 100644
index 0000000..c86741d
--- /dev/null
+++ b/general_ledger/templates/account/login.html
@@ -0,0 +1,29 @@
+{% extends "account/base.html" %}
+
+{% load i18n %}
+
+
+{% block head_title %}{% trans "Sign In" %}{% endblock %}
+
+{% block content %}
+
+<h1>{% trans "Sign In" %}</h1>
+
+
+
+
+<p>{% blocktrans %}If you have not created an account yet, then please
+<a href="{{ signup_url }}">sign up</a> first.{% endblocktrans %}</p>
+
+
+<form class="login" method="POST" action="{% url 'account_login' %}">
+  {% csrf_token %}
+  {{ form.as_p }}
+  {% if redirect_field_value %}
+  <input type="hidden" name="{{ redirect_field_name }}" value="{{ redirect_field_value }}" />
+  {% endif %}
+  <a class="button secondaryAction" href="{% url 'account_reset_password' %}">{% trans "Forgot Password?" %}</a>
+  <button class="primaryAction" type="submit">{% trans "Sign In" %}</button>
+</form>
+
+{% endblock %}
diff --git a/general_ledger/templates/account/logout.html b/general_ledger/templates/account/logout.html
new file mode 100644
index 0000000..2549a90
--- /dev/null
+++ b/general_ledger/templates/account/logout.html
@@ -0,0 +1,21 @@
+{% extends "account/base.html" %}
+
+{% load i18n %}
+
+{% block head_title %}{% trans "Sign Out" %}{% endblock %}
+
+{% block content %}
+<h1>{% trans "Sign Out" %}</h1>
+
+<p>{% trans 'Are you sure you want to sign out?' %}</p>
+
+<form method="post" action="{% url 'account_logout' %}">
+  {% csrf_token %}
+  {% if redirect_field_value %}
+  <input type="hidden" name="{{ redirect_field_name }}" value="{{ redirect_field_value }}"/>
+  {% endif %}
+  <button type="submit">{% trans 'Sign Out' %}</button>
+</form>
+
+
+{% endblock %}
diff --git a/general_ledger/templates/account/signup.html b/general_ledger/templates/account/signup.html
new file mode 100644
index 0000000..8b53b44
--- /dev/null
+++ b/general_ledger/templates/account/signup.html
@@ -0,0 +1,21 @@
+{% extends "account/base.html" %}
+
+{% load i18n %}
+
+{% block head_title %}{% trans "Signup" %}{% endblock %}
+
+{% block content %}
+<h1>{% trans "Sign Up" %}</h1>
+
+<p>{% blocktrans %}Already have an account? Then please <a href="{{ login_url }}">sign in</a>.{% endblocktrans %}</p>
+
+<form class="signup" id="signup_form" method="post" action="{% url 'account_signup' %}">
+  {% csrf_token %}
+  {{ form.as_p }}
+  {% if redirect_field_value %}
+  <input type="hidden" name="{{ redirect_field_name }}" value="{{ redirect_field_value }}" />
+  {% endif %}
+  <button type="submit">{% trans "Sign Up" %} &raquo;</button>
+</form>
+
+{% endblock %}
diff --git a/general_ledger/templates/gl/base.html.j2 b/general_ledger/templates/gl/base.html.j2
index 7facca7..35d7652 100644
--- a/general_ledger/templates/gl/base.html.j2
+++ b/general_ledger/templates/gl/base.html.j2
@@ -4,128 +4,118 @@
 <html lang="en">
 
 <head>
-  <meta charset="UTF-8">
-  <meta name="viewport" content="width=device-width, initial-scale=1.0" />
-<link rel="shortcut icon" type="image/png" href="{{ static('gl/images/favicon-32x32.png') }}" >
+    <meta charset="UTF-8">
+    <meta name="viewport" content="width=device-width, initial-scale=1.0"/>
+    <link rel="shortcut icon" type="image/png" href="{{ static('gl/images/favicon-32x32.png') }}">
 
-  <meta name="description" content="{% block metadscription %}GL app{% endblock %}">
+    <meta name="description" content="{% block metadscription %}GL app{% endblock %}">
 
-  {% block prehead %}
+    {% block prehead %}
+    {% endblock %}
 
-  {% endblock %}
+    {# Load CSS and JavaScript #}
+    <link crossorigin="anonymous" href="https://cdn.jsdelivr.net/npm/bootstrap@5.0.2/dist/css/bootstrap.min.css"
+          rel="stylesheet" integrity="sha384-EVSTQN3/azprG1Anm3QDgpJLIm9Nao0Yz1ztcQTwFspd3yD65VohhpuuCOmLASjC">
 
-  {# Load CSS and JavaScript #}
-  <link crossorigin="anonymous" href="https://cdn.jsdelivr.net/npm/bootstrap@5.0.2/dist/css/bootstrap.min.css"
-    rel="stylesheet" integrity="sha384-EVSTQN3/azprG1Anm3QDgpJLIm9Nao0Yz1ztcQTwFspd3yD65VohhpuuCOmLASjC">
+    <link rel="stylesheet" crossorigin="anonymous" href="https://code.jquery.com/ui/1.13.3/themes/base/jquery-ui.css">
+    <!-- Custom Stylesheet -->
+    <link href="{{ static('gl/css/style.css') }}" rel="stylesheet">
+    <title>{% block title %}Base Title (should never see this){% endblock %}</title>
 
-  <link rel="stylesheet" crossorigin="anonymous" href="https://code.jquery.com/ui/1.13.3/themes/base/jquery-ui.css">
-  <!-- Custom Stylesheet -->
-  <link href="{{ static('gl/css/style.css') }}" rel="stylesheet">
-  <title>{% block title %}Base Title (should never see this){% endblock %}</title>
+    <!-- Gridstack CSS -->
+    <link crossorigin="anonymous" href="https://cdnjs.cloudflare.com/ajax/libs/gridstack.js/10.3.1/gridstack.min.css"
+          rel="stylesheet">
+    <!-- Gridstack JS -->
+    <script crossorigin="anonymous"
+            src="https://cdnjs.cloudflare.com/ajax/libs/gridstack.js/10.3.1/gridstack-all.min.js"></script>
 
-  <!-- Gridstack CSS -->
-  <link crossorigin="anonymous" href="https://cdnjs.cloudflare.com/ajax/libs/gridstack.js/10.3.1/gridstack.min.css"
-    rel="stylesheet">
-  <!-- Gridstack JS -->
-  <script crossorigin="anonymous"
-    src="https://cdnjs.cloudflare.com/ajax/libs/gridstack.js/10.3.1/gridstack-all.min.js"></script>
+    <link rel="stylesheet" crossorigin="anonymous" href="https://cdn.jsdelivr.net/npm/apexcharts/dist/apexcharts.css">
 
+    <link rel="stylesheet" crossorigin="anonymous"
+          href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/4.7.0/css/font-awesome.min.css">
 
-  <link rel="stylesheet" crossorigin="anonymous" href="https://cdn.jsdelivr.net/npm/apexcharts/dist/apexcharts.css">
+    <!-- boot strap datatables css -->
 
-
-   <link rel="stylesheet" crossorigin="anonymous" href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/4.7.0/css/font-awesome.min.css">
-
-<!-- boot strap datatables css -->
-
-{#
+    {#
 <link crossorigin="anonymous" href="https://cdn.datatables.net/2.1.6/css/dataTables.dataTables.min.css" rel="stylesheet"> #}
 
-  <link crossorigin="anonymous" href="https://cdn.datatables.net/2.1.6/css/dataTables.bootstrap5.css" rel="stylesheet">
-
-{# <link crossorigin="anonymous" href="https://cdn.datatables.net/2.1.6/css/dataTables.jqueryui.min.css" rel="stylesheet"> #}
-
-  {% block extrahead %}
-
+    <link crossorigin="anonymous" href="https://cdn.datatables.net/2.1.6/css/dataTables.bootstrap5.css"
+          rel="stylesheet">
 
+    {# <link crossorigin="anonymous" href="https://cdn.datatables.net/2.1.6/css/dataTables.jqueryui.min.css" rel="stylesheet"> #}
 
-  {% endblock %}
+    {% block extrahead %}
 
+    {% endblock %}
 
 </head>
-
 <body>
 
 
+{% block navbar %}
+    {% include 'gl/partials/navbar.html.j2' %}
+{% endblock %}
 
-  {% block navbar %}
-
-  {% include 'gl/partials/navbar.html.j2' %}
-
-  {% endblock %}
-
-  {% block sub_navbar %}
-
-  {{ render_subnav() }}
-
-  {% endblock %}
+{% block sub_navbar %}
+    {{ render_subnav() }}
+{% endblock %}
 
-  {% block warnings %}
-{% include 'gl/partials/messages/warnings.html.j2' %}
-  {% endblock %}
+{% block warnings %}
+    {% include 'gl/partials/messages/warnings.html.j2' %}
+{% endblock %}
 
-  {% block main %}
+{% block main %}
 
-  <!-- Main Content -->
-  <div class="main-content-container">
-    <div class="container main-content">
-      <div class="row">
-        <div class="col-12 col-md-11 mx-auto">
-          <h1>Default content from base.html</h1>
+    <!-- Main Content -->
+    <div class="main-content-container">
+        <div class="container main-content">
+            <div class="row">
+                <div class="col-12 col-md-11 mx-auto">
+                    <h1>Default content from base.html</h1>
+                </div>
+            </div>
         </div>
-      </div>
     </div>
-  </div>
 
 
-  {% endblock %}
+{% endblock %}
 
-  {% block footer %}
+{% block footer %}
 
-  {% include 'gl/partials/footer.html.j2' %}
+    {% include 'gl/partials/footer.html.j2' %}
 
-  {% endblock %}
+{% endblock %}
 
 
 
-  <script src="https://code.jquery.com/jquery-3.7.1.js" integrity="sha256-eKhayi8LEQwp4NKxN+CfCh+3qOVUtJn3QNZ0TciWLP4="
-    crossorigin="anonymous"></script>
-  <script src="https://code.jquery.com/ui/1.13.3/jquery-ui.js"></script>
+<script src="https://code.jquery.com/jquery-3.7.1.js" integrity="sha256-eKhayi8LEQwp4NKxN+CfCh+3qOVUtJn3QNZ0TciWLP4="
+        crossorigin="anonymous"></script>
+<script src="https://code.jquery.com/ui/1.13.3/jquery-ui.js"></script>
 
 <!-- Bootstrap JS + popper -->
-  <script src="https://cdn.jsdelivr.net/npm/bootstrap@5.0.2/dist/js/bootstrap.bundle.min.js"
-    integrity="sha384-MrcW6ZMFYlzcLA8Nl+NtUVF0sA7MsXsP1UyJoMp4YLEuNSfAP+JcXn/tWtIaxVXM"
-    crossorigin="anonymous"></script>
+<script src="https://cdn.jsdelivr.net/npm/bootstrap@5.0.2/dist/js/bootstrap.bundle.min.js"
+        integrity="sha384-MrcW6ZMFYlzcLA8Nl+NtUVF0sA7MsXsP1UyJoMp4YLEuNSfAP+JcXn/tWtIaxVXM"
+        crossorigin="anonymous"></script>
 
-  <!-- Bootstrap Icons -->
-  <link crossorigin="anonymous" href="https://cdn.jsdelivr.net/npm/bootstrap-icons@1.9.1/font/bootstrap-icons.css"
-    rel="stylesheet">
+<!-- Bootstrap Icons -->
+<link crossorigin="anonymous" href="https://cdn.jsdelivr.net/npm/bootstrap-icons@1.9.1/font/bootstrap-icons.css"
+      rel="stylesheet">
 
 <!-- boot strap tables -->
 
-  <script src="https://cdn.jsdelivr.net/npm/bootstrap-table@1.23.2/dist/bootstrap-table.min.js"></script>
+<script src="https://cdn.jsdelivr.net/npm/bootstrap-table@1.23.2/dist/bootstrap-table.min.js"></script>
 
 <!-- data tables -->
 
-  <script src="https://cdn.datatables.net/2.1.6/js/dataTables.js"></script>
+<script src="https://cdn.datatables.net/2.1.6/js/dataTables.js"></script>
 
-  <script src="https://cdn.datatables.net/2.1.6/js/dataTables.bootstrap5.min.js"></script>
+<script src="https://cdn.datatables.net/2.1.6/js/dataTables.bootstrap5.min.js"></script>
 
 {# <script src="https://cdn.datatables.net/2.1.6/js/dataTables.jqueryui.min.js"></script> #}
 
-  {% block scriptend %}
+{% block scriptend %}
 
-  {% endblock %}
+{% endblock %}
 
 </body>
 
diff --git a/general_ledger/templates/gl/home.html.j2 b/general_ledger/templates/gl/home.html.j2
index c5d925e..fd8303f 100644
--- a/general_ledger/templates/gl/home.html.j2
+++ b/general_ledger/templates/gl/home.html.j2
@@ -2,101 +2,104 @@
 
 {% block title %}Stocks{% endblock %}
 
-
 {% block sub_navbar %}
-{% with section_title="Overview"
-%}
-{% include 'gl/partials/sub_navbar.html.j2' %}
-{% endwith %}
+    {% with section_title="Overview" %}
+        {% include 'gl/partials/sub_navbar.html.j2' %}
+    {% endwith %}
 {% endblock %}
 
-{% block main %}
-
+{% block prehead %}
+    <meta name="book-id" content="{{ request.active_book.id }}">
+    <meta name="csrfmiddlewaretoken" content="{{ csrf_token }}">
+{% endblock %}
 
-<!-- Main Content -->
-<div class="main-content-container">
-  <div class="container main-content">
-    <div class="row">
-      <div class="col-12 col-md-11 mx-auto">
-        <!-- Gridstack Container -->
-        <div class="grid-stack">
-          <!-- Card 1 -->
-          <div class="grid-stack-item" gs-w="12" gs-x="0" gs-min-w="6" gs-h="2" gs-min-h="2">
-            <div class="grid-stack-item-content card">
-              <div class="card-header">
-                <h5 class="card-title">Cash Flow</h5>
-              </div>
-              <div class="card-body">
-
-
-                <div id="chart"></div>
-
-              </div>
-              {# <select id="timeRange" onchange="updateChart()">
-                <option value="3">Last 3 Months</option>
-                <option value="6">Last 6 Months</option>
-                <option value="12" selected>Last 12 Months</option>
-                <option value="all">All Time</option>
-              </select> #}
+{% block main %}
 
+    <!-- Main Content -->
+    <div class="main-content-container">
+        <div class="container main-content">
+            <div class="row">
+                <div class="col-12 col-md-11 mx-auto">
+                    <!-- Gridstack Container -->
+                    <div class="grid-stack">
+                        {% include 'gl/home/card-chart.html.j2' %}
+                        {% include 'gl/home/card-invoice.html.j2' %}
+                        {% include 'gl/home/card-bank.html.j2' %}
+                        {% include 'gl/home/card-bills.html.j2' %}
+                        {% include 'gl/home/card-payroll.html.j2' %}
+                    </div>
+                </div>
             </div>
-          </div><!-- Card 2 -->
-          <div class="grid-stack-item" gs-w="6" gs-height="2" gs-min-w="6" gs-h="2" gs-min-h="2">
-            <div class="grid-stack-item-content card p-3">
-              <h5>Card 2</h5>
-              <p>This is some text inside Card 2.</p>
-            </div>
-          </div>
-          <!-- Card 3 -->
-          <div class="grid-stack-item" gs-w="6" data-gs-height="2" gs-min-w="6" gs-h="2">
-            <div class="grid-stack-item-content card p-3">
-              <h5>Card 3</h5>
-              <p>This is some text inside Card 3.</p>
-            </div>
-          </div><!-- Card 4 -->
-          <div class="grid-stack-item" gs-w="6" gs-height="2" gs-min-w="6" gs-h="2">
-            <div class="grid-stack-item-content card p-3">
-              <h5>Card 2</h5>
-              <p>This is some text inside Card 2.</p>
-            </div>
-          </div>
-          <!-- Card 5 -->
-          <div class="grid-stack-item" gs-w="6" data-gs-height="2" gs-min-w="6" gs-h="2">
-            <div class="grid-stack-item-content card p-3">
-              <h5>Card 3</h5>
-              <p>This is some text inside Card 3.</p>
-            </div>
-          </div>
-          <!-- Add more cards as needed -->
         </div>
-      </div>
     </div>
-  </div>
-</div>
-
 
 {% endblock %}
 
 {% block scriptend %}
 
-
-<!-- Initialize Gridstack -->
-<script type="text/javascript">
-  document.addEventListener('DOMContentLoaded', function () {
-    const grid = GridStack.init({
-      column: 12,
-      cellHeight: '11rem',
-      minRow: 1,
-      resizable: {
-        handles: 'se'
-      },
-    });
-
-  });
-</script>
-<script src="https://cdn.jsdelivr.net/npm/apexcharts/dist/apexcharts.js"></script>
-
-<script src="{{ static('gl/js/chart1.js') }}"></script>
+    <!-- Initialize Gridstack -->
+    <script type="text/javascript">
+        document.addEventListener('DOMContentLoaded', function () {
+            const grid = GridStack.init({
+                column: 12,
+                cellHeight: '11rem',
+                minRow: 1,
+                resizable: {
+                    handles: 'se'
+                },
+                handleClass: 'card-header',
+            });
+
+            //grid.setAnimation(false);
+
+            // Load saved layout
+            fetch(`/api/v1/user/layout__dashboard_layout_json/`)
+                .then(response => response.json())
+                .then(data => {
+                    if (data && data.value) {
+                        const layout = JSON.parse(data.value);
+                        if (layout && Object.keys(layout).length > 0) {
+                            grid.load(layout);
+                            console.log('Grid loaded:', data);
+                        }
+                    }
+                    console.log('Layout loaded:', data);
+                })
+                .catch(error => console.error('Error loading layout:', error));
+
+            let saveTimeout;
+            const saveLayout = () => {
+                clearTimeout(saveTimeout);
+                saveTimeout = setTimeout(() => {
+                    const serializedData = grid.save(saveContent = false);
+                    console.log('Saving layout:', serializedData);
+
+                    fetch(`/api/v1/user/layout__dashboard_layout_json/`, {
+                        method: 'PATCH',
+                        headers: {
+                            'Content-Type': 'application/json',
+                            'X-CSRFToken': getCsrfToken(),
+                        },
+                        body: JSON.stringify({
+                            value: JSON.stringify(serializedData)
+                        })
+                    })
+                        .catch(error => console.error('Error saving layout:', error));
+                }, 500);
+            };
+            //grid.on('change', saveLayout);
+            grid.on('resizestop', saveLayout);
+            grid.on('dragstop', saveLayout);
+
+            // Helper function to get CSRF token
+            function getCsrfToken() {
+                return document.querySelector('meta[name=csrfmiddlewaretoken]').content;
+            }
+        });
+    </script>
+    <script src="https://cdn.jsdelivr.net/npm/apexcharts/dist/apexcharts.js"></script>
+
+    <script src="{{ static('gl/js/chart1.js') }}"></script>
 
 
 {% endblock %}
diff --git a/general_ledger/templates/gl/home/card-bank.html.j2 b/general_ledger/templates/gl/home/card-bank.html.j2
new file mode 100644
index 0000000..d3e3339
--- /dev/null
+++ b/general_ledger/templates/gl/home/card-bank.html.j2
@@ -0,0 +1,44 @@
+<div class="grid-stack-item"
+     gs-id="grid-item-bank-card"
+     gs-x="{{ layout['grid-item-bank-card']['x']|default('6') }}"
+     gs-y="{{ layout['grid-item-bank-card']['y']|default('2') }}"
+     gs-h="{{ layout['grid-item-bank-card']['h']|default('2') }}"
+     gs-w="{{ layout['grid-item-bank-card']['w']|default('6') }}"
+     gs-min-w="6"
+     gs-min-h="2">
+    <div class="grid-stack-item-content card">
+        <div class="card-header">
+            <ul class="nav nav-pills" id="pills-tab" role="tablist">
+                <li class="nav-item" role="presentation">
+                    <button class="nav-link active" id="pills-home-tab" data-bs-toggle="pill"
+                            data-bs-target="#pills-home" type="button" role="tab"
+                            aria-controls="pills-home" aria-selected="true">Bank
+                    </button>
+                </li>
+                <li class="nav-item" role="presentation">
+                    <button class="nav-link" id="pills-profile-tab" data-bs-toggle="pill"
+                            data-bs-target="#pills-profile" type="button" role="tab"
+                            aria-controls="pills-profile" aria-selected="false">Profile
+                    </button>
+                </li>
+                <li class="nav-item" role="presentation">
+                    <button class="nav-link" id="pills-contact-tab" data-bs-toggle="pill"
+                            data-bs-target="#pills-contact" type="button" role="tab"
+                            aria-controls="pills-contact" aria-selected="false">Contact
+                    </button>
+                </li>
+            </ul>
+        </div>
+        <div class="tab-content m-3" id="pills-tabContent">
+            <div class="tab-pane fade show active" id="pills-home" role="tabpanel"
+                 aria-labelledby="pills-home-tab">gnreg reg8 er9g r
+            </div>
+            <div class="tab-pane fade" id="pills-profile" role="tabpanel"
+                 aria-labelledby="pills-profile-tab">{{ generate_lorem_text(1, "paragraphs", False) }}
+            </div>
+            <div class="tab-pane fade" id="pills-contact" role="tabpanel"
+                 aria-labelledby="pills-contact-tab">fjdafjeowijfiwef
+            </div>
+        </div>
+    </div>
+</div>
diff --git a/general_ledger/templates/gl/home/card-bills.html.j2 b/general_ledger/templates/gl/home/card-bills.html.j2
new file mode 100644
index 0000000..7bfc0be
--- /dev/null
+++ b/general_ledger/templates/gl/home/card-bills.html.j2
@@ -0,0 +1,20 @@
+<!-- Bills Card Start -->
+<div class="grid-stack-item"
+     gs-id="grid-item-bills-card"
+     gs-x="{{ layout['grid-item-bills-card']['x']|default('0') }}"
+     gs-y="{{ layout['grid-item-bills-card']['y']|default('4') }}"
+     gs-h="{{ layout['grid-item-bills-card']['h']|default('2') }}"
+     gs-w="{{ layout['grid-item-bills-card']['w']|default('6') }}"
+     gs-min-w="6"
+     gs-min-h="2">
+    <div class="grid-stack-item-content card">
+        <div class="card-header">
+            <h5 class="card-title">Bills Card</h5>
+        </div>
+        <div class="card-body">
+            <p>This is some text inside Bills Card.</p>
+
+        </div>
+    </div>
+</div>
+<!-- Bills Card End -->
\ No newline at end of file
diff --git a/general_ledger/templates/gl/home/card-chart.html.j2 b/general_ledger/templates/gl/home/card-chart.html.j2
new file mode 100644
index 0000000..771f929
--- /dev/null
+++ b/general_ledger/templates/gl/home/card-chart.html.j2
@@ -0,0 +1,28 @@
+<!-- Chart Card -->
+<div class="grid-stack-item"
+     gs-id="grid-item-main-card"
+     gs-x="{{ layout['grid-item-main-card']['x']|default('0') }}"
+     gs-y="{{ layout['grid-item-main-card']['y']|default('0') }}"
+     gs-h="{{ layout['grid-item-main-card']['h']|default('2') }}"
+     gs-w="{{ layout['grid-item-main-card']['w']|default('12') }}"
+     gs-min-w="6"
+     gs-min-h="2">
+    <div class="grid-stack-item-content card">
+        <div class="card-header">
+            <h5 class="card-title">Cash Flow</h5>
+        </div>
+        <div class="card-body">
+
+
+            <div id="chart"></div>
+
+        </div>
+        {# <select id="timeRange" onchange="updateChart()">
+                                    <option value="3">Last 3 Months</option>
+                                    <option value="6">Last 6 Months</option>
+                                    <option value="12" selected>Last 12 Months</option>
+                                    <option value="all">All Time</option>
+                                  </select> #}
+
+    </div>
+</div><!-- Chart Card -->
diff --git a/general_ledger/templates/gl/home/card-invoice.html.j2 b/general_ledger/templates/gl/home/card-invoice.html.j2
new file mode 100644
index 0000000..7e8b3cb
--- /dev/null
+++ b/general_ledger/templates/gl/home/card-invoice.html.j2
@@ -0,0 +1,17 @@
+<div class="grid-stack-item"
+     gs-id="grid-item-invoice-card"
+     gs-x="{{ layout['grid-item-invoice-card']['x']|default('0') }}"
+     gs-y="{{ layout['grid-item-invoice-card']['y']|default('2') }}"
+     gs-h="{{ layout['grid-item-invoice-card']['h']|default('2') }}"
+     gs-w="{{ layout['grid-item-invoice-card']['w']|default('6') }}"
+     gs-min-w="6"
+     gs-min-h="2">
+    <div class="grid-stack-item-content card">
+        <div class="card-header">
+            <h5 class="card-title">Invoice Card</h5>
+        </div>
+        <div class="card-body">
+            <p>This is some text Invoice Card 2.</p>
+        </div>
+    </div>
+</div>
\ No newline at end of file
diff --git a/general_ledger/templates/gl/home/card-payroll.html.j2 b/general_ledger/templates/gl/home/card-payroll.html.j2
new file mode 100644
index 0000000..0530c4b
--- /dev/null
+++ b/general_ledger/templates/gl/home/card-payroll.html.j2
@@ -0,0 +1,17 @@
+<div class="grid-stack-item"
+     gs-id="grid-item-payroll-card"
+     gs-x="{{ layout['grid-item-payroll-card']['x']|default('6') }}"
+     gs-y="{{ layout['grid-item-payroll-card']['y']|default('4') }}"
+     gs-h="{{ layout['grid-item-payroll-card']['h']|default('2') }}"
+     gs-w="{{ layout['grid-item-payroll-card']['w']|default('6') }}"
+     gs-min-w="6"
+     gs-min-h="2">
+    <div class="grid-stack-item-content card">
+        <div class="card-header">
+            <h5 class="card-title">Payroll Card</h5>
+        </div>
+        <div class="card-body">
+            <p>This is some text inside payroll Card.</p>
+        </div>
+    </div>
+</div>
diff --git a/general_ledger/templates/gl/partials/navbar.html.j2 b/general_ledger/templates/gl/partials/navbar.html.j2
index 28a8c96..db23377 100644
--- a/general_ledger/templates/gl/partials/navbar.html.j2
+++ b/general_ledger/templates/gl/partials/navbar.html.j2
@@ -58,7 +58,7 @@
                   <hr class="dropdown-divider">
                 </li>
                 <li><a class="dropdown-item" href="{{ url('general_ledger:balance_sheet') }}">Balance Sheet</a></li>
-                <li><a class="dropdown-item" href="/gl/bills/">Profit and Loss</a></li>
+                <li><a class="dropdown-item" href="{{ url('general_ledger:income_statement') }}">Profit and Loss</a></li>
               </ul>
             </li>
           </ul>
diff --git a/general_ledger/templates/gl/payment/payment_form.html.j2 b/general_ledger/templates/gl/payment/payment_form.html.j2
index da15016..7067c91 100644
--- a/general_ledger/templates/gl/payment/payment_form.html.j2
+++ b/general_ledger/templates/gl/payment/payment_form.html.j2
@@ -8,7 +8,7 @@
 
 
 {% block main %}
-fyuck
+This is the result
 
 {% endblock %}
 
diff --git a/general_ledger/templates/gl/statements/income_statement.html.j2 b/general_ledger/templates/gl/statements/income_statement.html.j2
index fbedb72..245e7f1 100644
--- a/general_ledger/templates/gl/statements/income_statement.html.j2
+++ b/general_ledger/templates/gl/statements/income_statement.html.j2
@@ -1,19 +1,40 @@
 {% extends 'gl/base.html.j2' %}
 
-{% block title %}Stocks{% endblock %}
+{% block title %}Income Statement{% endblock %}
 
 {% block main %}
 
-<h1>Income Statement</h1>
 
-<form action="{{ url('general_ledger:income_statement') }}" method="get" class="mb-4">
-{% csrf_token %}
-{% include 'gl/widgets/datepicker.html.j2' %}
+    <div class="main-content-container">
+        <!-- Main Content -->
+        <div class="container main-content">
+            <div class="row">
+                <div class="col-12 col-md-11 mx-auto">
+                    <div class="card p-4">
+                        <div class="row">
+                            <form action="{{ url('general_ledger:income_statement') }}" method="get" class="mb-4">
+                                {% csrf_token %}
+                                {% include 'gl/widgets/datepicker.html.j2' %}
 
-</form>
+
+                            </form>
+
+                        </div>
+
+                        <div class="row">
+                            {{ statement|safe }}
+
+                        </div>
+                    </div>
+
+                </div>
+            </div>
+        </div>
+        <!-- end of Main Content -->
+    </div>
 
 {% endblock %}
 
 {% block scriptend %}
 
-{% endblock %}
+{% endblock %}
\ No newline at end of file
diff --git a/general_ledger/templatetags/myfilters.py b/general_ledger/templatetags/myfilters.py
index 3227057..552f685 100644
--- a/general_ledger/templatetags/myfilters.py
+++ b/general_ledger/templatetags/myfilters.py
@@ -7,15 +7,70 @@
 from django.urls import reverse
 from django.utils.html import format_html
 
-from general_ledger.models import Invoice
+from general_ledger.django.models import Invoice
 from crispy_forms.utils import render_crispy_form
 from django_jinja import library
 
+from django.template.defaulttags import lorem
+
+import random
+
+LOREM_TEXT = (
+    "lorem ipsum dolor sit amet consectetur adipiscing elit sed do eiusmod tempor "
+    "incididunt ut labore et dolore magna aliqua ut enim ad minim veniam quis nostrud "
+    "exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat"
+).split()
+
+NIETZSCHE_TEXT = (
+    "Ultimate virtues hope sea good. Horror revaluation zarathustra intentions will dead "
+    "inexpedient good christian. War pious derive faith hope burying christianity morality justice "
+    "noble. Free abstract decrepit superiority inexpedient. "
+    "Snare decrepit superiority horror transvaluation truth madness love. Dead holiest faith "
+    "philosophy fearful strong endless prejudice spirit truth endless strong free. Horror "
+    "God is dead. God remains dead. And we have killed him. How shall we comfort "
+    "decrepit eternal-return gains overcome victorious sexuality ubermensch of joy contradict "
+    "ascetic insofar hatred Inexpedient reason philosophy truth depths truth oneself morality "
+    "love derive love prejudice victorious disgust. Marvelous reason reason fearful against "
+    "sea Selfish justice depths moral of ultimate pinnacle revaluation good strong "
+    "Eternal-return value good intentions value society fearful deceptions derive "
+    "eternal-return ocean christian right morality. Self law faithful ocean transvaluation "
+    "Self virtues reason value faith merciful burying decrepit noble. Law fearful of "
+    "against christian burying deceptions truth love law pious inexpedient. Chaos "
+    "victorious pious hatred overcome. Mountains philosophy marvelous overcome inexpedient "
+    "strong aversion enlightenment prejudice battle christianity spirit burying. Truth "
+    "passion strong eternal-return passion hatred burying superiority."
+).split()
+
+
+def generate_lorem_text(count=1, method="words", randomize=False):
+    """
+    Generates lorem ipsum text.
+    - count: Number of words or paragraphs
+    - method: 'words' or 'paragraphs'
+    - randomize: If True, shuffle the text for random output
+    """
+    if method == "paragraphs":
+        lorem_paragraph = " ".join(NIETZSCHE_TEXT)
+        paragraphs = [lorem_paragraph for _ in range(count)]
+        if randomize:
+            random.shuffle(paragraphs)
+        return "\n\n".join(paragraphs)
+    else:
+        words = LOREM_TEXT * ((count // len(LOREM_TEXT)) + 1)
+        if randomize:
+            random.shuffle(words)
+        return " ".join(words[:count])
+
+
+# Register the function as a global in Jinja
+library.global_function(generate_lorem_text)
+
 
 @library.global_function
 def inject_today_date():
     return date.today().strftime("%Y-%m-%d")
 
+
 @library.global_function()
 def crispy(form, helper, context=None):
     return render_crispy_form(
diff --git a/general_ledger/tests/__init__.py b/general_ledger/tests/__init__.py
index e2536c2..42a31fc 100644
--- a/general_ledger/tests/__init__.py
+++ b/general_ledger/tests/__init__.py
@@ -1,5 +1,4 @@
 from .base import GeneralLedgerBaseTest
-from general_ledger.tests.models.test_transactions import TestTransactionCreatePost
 from general_ledger.tests.book.test_chap2 import TestBasicOperations
 from general_ledger.tests.book.test_chap3 import TestBasicOperations2
 from general_ledger.tests.book.test_chap4 import TestChap4Woods
diff --git a/general_ledger/tests/base.py b/general_ledger/tests/base.py
index 9d11f0d..ca4efce 100644
--- a/general_ledger/tests/base.py
+++ b/general_ledger/tests/base.py
@@ -3,7 +3,7 @@
 
 from django.test import TestCase
 
-from general_ledger.models import Book, Ledger
+from general_ledger.django.models import Book, Ledger
 
 
 import logging
diff --git a/general_ledger/tests/book/chap_5_review_5_5_data.csv b/general_ledger/tests/book/chap_5_review_5_5_data.csv
new file mode 100644
index 0000000..2500654
--- /dev/null
+++ b/general_ledger/tests/book/chap_5_review_5_5_data.csv
@@ -0,0 +1,15 @@
+name,type_slug,tax_rate_slug
+J Bee,accounts-receivable,no-vat
+T Day,accounts-receivable,no-vat
+J Soul,accounts-receivable,no-vat
+D Blue,accounts-payable,no-vat
+F Rise,accounts-payable,no-vat
+P Lee,accounts-payable,no-vat
+L Hope,accounts-payable,no-vat
+R James,accounts-payable,no-vat
+Sales Returns,current-asset,no-vat
+Purchases Returns,current-liability,no-vat
+Sales,sales,20-vat-on-income
+Purchases,direct-costs,20-vat-on-expenses
+Cash,cash,no-vat
+Bank,bank,no-vat
diff --git a/general_ledger/tests/book/data_chap3.py b/general_ledger/tests/book/data_chap3.py
new file mode 100644
index 0000000..e534b40
--- /dev/null
+++ b/general_ledger/tests/book/data_chap3.py
@@ -0,0 +1,64 @@
+import logging
+
+import pytest
+
+from general_ledger.factories import BookFactory, LedgerFactory
+from general_ledger.helpers.ledger_helper import LedgerHelper
+from general_ledger.django.models import (
+    Transaction,
+    Account,
+    Entry,
+)
+from general_ledger.utils.data_loader import tx
+
+
+def load_chapter_3_data():
+    """
+    1. Started a household machines business putting £2 ,000 into a
+    bank account.
+    2. Bought equipment on time from house supplies £12,000.
+
+
+    """
+    book = BookFactory(name="B. Swift")
+    ledger = book.get_default_ledger()
+    coa = book.get_default_coa()
+
+    # fmt: off
+    purchases, sales, cash, capital, sales_returns, purchases_returns, d_small, a_lyon, d_hughes, m_spencer = [
+        coa.get_or_create(*args)
+        for k, (args) in {
+            "purchases": ["Purchases", "direct-costs"],
+            "sales": ["Sales", "sales", "20-vat-on-income"],
+            "cash": ["Cash", "cash", "no-vat"],
+            "capital": ["Capital", "equity", "no-vat"],
+            "sales_returns": ["Sales Returns", "current-asset", "20-vat-on-income"],
+            "purchases_returns": ["Purchases Returns", "current-liability", "no-vat"],
+            "d_small": ["D Small", "accounts-payable", "no-vat"],
+            "a_lyon": ["A Lyon & Son", "accounts-payable", "no-vat"],
+            "d_hughes": ["D Hughes", "accounts-receivable", "no-vat"],
+            "m_spencer": ["M Spencer", "accounts-receivable", "no-vat"],
+        }.items()
+    ]
+    # fmt: on
+
+
+
+    # fmt: off
+    txs = [tx(ledger, dr,amt,dt,cr) for dr,amt,dt,cr in [
+        (purchases, "220", "2020-05-1", d_small),
+        (purchases, "410", "2020-5-2", a_lyon),
+        (d_hughes, "60.00", "2020-5-5", sales),
+        (m_spencer, "45.00", "2020-5-6", sales),
+        (d_small, "15.00", "2020-5-10", purchases_returns),
+        (cash, "210.00", "2020-5-11", sales),
+        (purchases, "150.00", "2020-5-12", cash),
+        (sales_returns, "16.00", "2020-5-19", m_spencer),
+        (cash, "175", "2020-5-21", sales),
+        (d_small, "205", "2020-5-22", cash),
+        (cash, "60", "2020-5-30", d_hughes),
+        (purchases, "214", "2020-5-31", a_lyon)
+    ]]
+    # fmt: on
+
+    return ledger
diff --git a/general_ledger/tests/book/data_chap5.py b/general_ledger/tests/book/data_chap5.py
new file mode 100644
index 0000000..ebaf41a
--- /dev/null
+++ b/general_ledger/tests/book/data_chap5.py
@@ -0,0 +1,329 @@
+import pandas as pd
+from rich.console import Console
+
+from general_ledger.builders.transaction import TransactionBuilder
+from general_ledger.factories import BookFactory
+from general_ledger.helpers.ledger_helper import LedgerHelper
+from general_ledger.django.models.account import Account
+from general_ledger.django.models.direction import Direction
+from general_ledger.utils.utility import slugu
+from general_ledger.utils.data_loader import tx
+
+# from rich import print
+
+console = Console()
+
+
+def load_chapter_5_data():
+    """
+    accounts for debtors
+    """
+    book = BookFactory()
+    ledger = book.get_default_ledger()
+    coa = book.get_default_coa()
+
+    # fmt: off
+    bank, cash, purchases, purchases_returns, sales, k_tandy, c_lee, k_wood, \
+    d_knight, b_walters, e_williams, k_patterson = [
+        coa.get_or_create(*args)
+        for k, (args) in {
+            "bank": ["Bank Account", "bank"],
+            "cash": ["Cash", "cash", "no-vat"],
+            "purchases": ["Purchases", "direct-costs"],
+            "purchases_returns": ["Purchases Returns", "current-liability", "no-vat"],
+            "sales": ["Sales", "sales", "20-vat-on-income"],
+            "k_tandy": ["K Tandy", "accounts-receivable", "no-vat"],
+            "c_lee": ["C Lee", "accounts-receivable", "no-vat"],
+            "k_wood": ["K Wood", "accounts-receivable", "no-vat"],
+            "d_knight": ["D Knight", "accounts-receivable", "no-vat"],
+            "b_walters": ["B Walters", "accounts-receivable", "no-vat"],
+            "e_williams": ["E Williams", "accounts-payable", "no-vat"],
+            "k_patterson": ["K Patterson", "accounts-payable", "no-vat"],
+        }.items()
+    ]
+    # fmt: on
+
+    # fmt: off
+    # debit acct, amount, date, credit account
+    txs = [tx(ledger, dr,amt,dt,cr) for dr,amt,dt,cr in [
+        (k_tandy,      "144", "2012-08-01", sales),
+        (d_knight,     "158", "2012-08-01", sales),
+        (purchases,    "248", "2012-08-02", e_williams),
+        (k_wood,       "214", "2012-08-06", sales),
+        (purchases,    "620", "2012-08-08", k_patterson),
+        (c_lee,        "177", "2012-08-11", sales),
+        (k_patterson,   "20", "2012-08-14", purchases_returns),
+        (d_knight,     "206", "2012-08-15", sales),
+        (purchases,    "200", "2012-08-15", k_patterson),
+        (b_walters,     "51", "2012-08-18", sales),
+        (purchases,    "116", "2012-08-18", e_williams),
+        (k_tandy,      "300", "2012-08-19", sales),
+        (c_lee,        "203", "2012-08-19", sales),
+        (e_williams,   "100", "2012-08-21", bank),
+        (bank,         "144", "2012-08-22", k_tandy),
+        (c_lee,        "100", "2012-08-22", sales),
+        (bank,         "158", "2012-08-28", d_knight),
+        (bank,         "300", "2012-08-28", k_tandy),
+        (k_patterson,  "600", "2012-08-28", bank),
+        (bank,         "480", "2012-08-30", c_lee),
+        (bank,         "214", "2012-08-30", k_wood),
+        (d_knight,     "118", "2012-08-30", sales),
+    ]]
+    # fmt: on
+    return ledger
+
+
+def load_5_review_5_1_data():
+    """
+    accounts and transaction for review question 5.1
+    """
+    book = BookFactory()
+    ledger = book.get_default_ledger()
+    coa = book.get_default_coa()
+    # fmt: off
+    bank, cash, purchases, purchases_returns, sales, sales_returns, b_flynn, f_start, \
+    f_lane, t_fey = [
+       coa.get_or_create(*args)
+       for k, (args) in {
+           "bank": ["Bank Account", "bank"],
+           "cash": ["Cash", "cash", "no-vat"],
+           "purchases": ["Purchases", "direct-costs"],
+           "purchases_returns": ["Purchases Returns", "current-liability", "no-vat"],
+           "sales": ["Sales", "sales"],
+           "sales_returns": ["Sales Returns", "current-asset", "no-vat"],
+           "b_flynn": ["B Flynn", "accounts-receivable", "no-vat"],
+           "f_start": ["F Start", "accounts-receivable", "no-vat"],
+           "f_lane": ["F Lane", "accounts-receivable", "no-vat"],
+           "t_fey": ["T Fey", "accounts-receivable", "no-vat"],
+       }.items()
+    ]
+    # fmt: on
+
+    transactions_sales = [
+        (
+            b_flynn,
+            "810.00",
+            "2019-5-1",
+        ),
+        (
+            f_lane,
+            "1100.00",
+            "2019-5-1",
+        ),
+        (
+            t_fey,
+            "413.00",
+            "2019-5-1",
+        ),
+        (
+            f_start,
+            "480.00",
+            "2019-5-4",
+        ),
+        (
+            b_flynn,
+            "134.00",
+            "2019-5-4",
+        ),
+        (
+            f_start,
+            "240.00",
+            "2019-5-31",
+        ),
+    ]
+
+    transactions_returns_inward = [
+        (
+            b_flynn,
+            "124.00",
+            "2019-5-10",
+        ),
+        (
+            t_fey,
+            "62.00",
+            "2019-5-10",
+        ),
+    ]
+
+    transactions_payments_received = [
+        (
+            f_lane,
+            "1100.00",
+            "2019-5-18",
+            bank,
+        ),
+        (
+            t_fey,
+            "351.00",
+            "2019-5-20",
+            bank,
+        ),
+        (
+            b_flynn,
+            "440.00",
+            "2019-5-24",
+            cash,
+        ),
+    ]
+
+    for entry in transactions_sales:
+        LedgerHelper.post_transaction(
+            ledger,
+            f"Sales on-time to {entry[0].name}",
+            entry[2],
+            [
+                (entry[0], entry[1], Direction.DEBIT),
+                (sales, entry[1], Direction.CREDIT),
+            ],
+        )
+
+    for entry in transactions_returns_inward:
+        LedgerHelper.post_transaction(
+            ledger,
+            f"Returns inward from {entry[0].name}",
+            entry[2],
+            [
+                (entry[0], entry[1], Direction.CREDIT),
+                (sales_returns, entry[1], Direction.DEBIT),
+            ],
+        )
+
+    for entry in transactions_payments_received:
+        LedgerHelper.post_transaction(
+            ledger,
+            f"Payments received from {entry[0].name}",
+            entry[2],
+            [
+                (entry[0], entry[1], Direction.CREDIT),
+                (entry[3], entry[1], Direction.DEBIT),
+            ],
+        )
+
+    return ledger
+
+
+def load_5_review_5_2_data():
+    """
+    accounts and transaction for review question 5.2
+    """
+    book = BookFactory()
+    ledger = book.get_default_ledger()
+    coa = book.get_default_coa()
+    bank = Account.objects.get(name="Bank Account", coa=coa)
+    cash = Account.objects.get(name="Cash", coa=coa)
+    purchases, _ = coa.account_set.get_or_create(
+        name="Purchases",
+        type__slug="direct-costs",
+    )
+    purchases_returns = coa.get_or_create(
+        "Purchases Returns", "current-liability", "no-vat"
+    )
+    sales = coa.get_or_create("Sales", "sales")
+    sales_returns = coa.get_or_create("Sales Returns", "current-asset", "no-vat")
+    j_wilson, _ = coa.account_set.get_or_create(
+        name="J Wilson",
+        type=book.accounttype_set.get(slug="accounts-payable"),
+        tax_rate=book.taxrate_set.get(slug="no-vat"),
+    )
+    p_todd, _ = coa.account_set.get_or_create(
+        name="P Todd",
+        type=book.accounttype_set.get(slug="accounts-payable"),
+        tax_rate=book.taxrate_set.get(slug="no-vat"),
+    )
+    j_fry, _ = coa.account_set.get_or_create(
+        name="J Fry",
+        type=book.accounttype_set.get(slug="accounts-payable"),
+        tax_rate=book.taxrate_set.get(slug="no-vat"),
+    )
+    p_rake, _ = coa.account_set.get_or_create(
+        name="P Rake",
+        type=book.accounttype_set.get(slug="accounts-payable"),
+        tax_rate=book.taxrate_set.get(slug="no-vat"),
+    )
+
+    transactions = [
+        (purchases, "240.00", "2019-6-1", j_wilson),
+        (purchases, "390.00", "2019-6-1", p_todd),
+        (purchases, "1620.00", "2019-6-1", j_fry),
+        (purchases, "470.00", "2019-6-3", p_todd),
+        (purchases, "290.00", "2019-6-3", p_rake),
+        (purchases, "210.00", "2019-6-15", j_wilson),
+        (j_fry, "140.00", "2019-6-10", purchases_returns),
+        (j_wilson, "65.00", "2019-6-10", purchases_returns),
+        (p_todd, "39.00", "2019-6-30", purchases_returns),
+        (p_rake, "290.00", "2019-6-19", cash),
+        (j_wilson, "300.00", "2019-6-28", cash),
+    ]
+
+    for entry in transactions:
+        LedgerHelper.post_transaction(
+            ledger,
+            f"review transactions {entry[0].name}",
+            entry[2],
+            [
+                (entry[0], entry[1], Direction.DEBIT),
+                (entry[3], entry[1], Direction.CREDIT),
+            ],
+        )
+
+    return ledger
+
+
+def load_5_review_5_5_data():
+    """
+    accounts and transaction for review question 5.2
+    """
+    book = BookFactory()
+    ledger = book.get_default_ledger()
+    coa = book.get_default_coa()
+    df = pd.read_csv("general_ledger/tests/book/chap_5_review_5_5_data.csv")
+    # inspect(df)
+    accts = {}
+    for index, row in df.iterrows():
+        # print(row["name"], row["type_slug"], row["tax_rate_slug"])
+        # print(Account.objects.filter(name=row["name"], coa=coa))
+        accts[slugu(row["name"])] = coa.get_or_create(
+            row["name"], row["type_slug"], row["tax_rate_slug"]
+        )
+
+    # inspect(accts)
+
+    transactions = [
+        (
+            accts["j_bee"],
+            "1040.00",
+            "2019-9-1",
+            accts["sales"],
+        ),
+        (accts["t_day"], "1260.00", "2019-9-1", accts["sales"]),
+        (accts["j_soul"], "480", "2019-9-1", accts["sales"]),
+        (accts["purchases"], "780", "2019-9-2", accts["d_blue"]),
+        (accts["purchases"], "1020", "2019-9-2", accts["f_rise"]),
+        (accts["purchases"], "560", "2019-9-2", accts["p_lee"]),
+        (accts["t_day"], "340", "2019-9-8", accts["sales"]),
+        (accts["l_hope"], "480", "2019-9-8", accts["sales"]),
+        (accts["purchases"], "92", "2019-9-10", accts["f_rise"]),
+        (accts["purchases"], "870", "2019-9-10", accts["r_james"]),
+        (accts["sales_returns"], "25", "2019-9-12", accts["j_soul"]),
+        (accts["sales_returns"], "190", "2019-9-12", accts["t_day"]),
+        (accts["purchases_returns"], "12", "2019-9-17", accts["f_rise"]),
+        (accts["purchases_returns"], "84", "2019-9-17", accts["r_james"]),
+        (accts["d_blue"], "780", "2019-9-20", accts["bank"]),
+        (accts["bank"], "900", "2019-9-24", accts["j_bee"]),
+        (accts["r_james"], "766", "2019-9-26", accts["bank"]),
+        (accts["bank"], "80", "2019-9-28", accts["j_bee"]),
+        (accts["bank"], "480", "2019-9-30", accts["l_hope"]),
+    ]
+
+    for entry in transactions:
+        LedgerHelper.post_transaction(
+            ledger,
+            f"review transactions {entry[0].name}",
+            entry[2],
+            [
+                (entry[0], entry[1], Direction.DEBIT),
+                (entry[3], entry[1], Direction.CREDIT),
+            ],
+        )
+
+    return ledger
diff --git a/general_ledger/tests/book/data_chap6.py b/general_ledger/tests/book/data_chap6.py
new file mode 100644
index 0000000..bcba8e1
--- /dev/null
+++ b/general_ledger/tests/book/data_chap6.py
@@ -0,0 +1,170 @@
+from general_ledger.factories import BookFactory
+from general_ledger.tests.book.test_chap3 import load_chapter_3_data
+from general_ledger.utils.data_loader import tx
+
+
+def load_chapter_6_data():
+
+    ledger = load_chapter_3_data()
+    return ledger
+
+
+def load_chapter_6_review_6_1_data():
+    book = BookFactory(name="Darron")
+    ledger = book.get_default_ledger()
+    coa = book.get_default_coa()
+
+    # fmt: off
+    purchases, purchases_returns, sales, sales_returns, capital, bank, cash, drawings, loan, machinery, advertising, m_ball, n_chadwick,j_vaughan, electricity = [
+        coa.get_or_create(*args)
+        for k, (args) in {
+            "purchases": ["Purchases", "direct-costs"],
+            "purchases_returns": ["Purchases Returns", "current-liability", "no-vat"],
+            "sales": ["Sales", "sales", "20-vat-on-income"],
+            "sales_returns": ["Sales Returns", "current-asset", "20-vat-on-income"],
+            "capital": ["Capital", "equity", "no-vat"],
+            "bank_account": ["Bank Account", "bank"],
+            "cash": ["Cash", "cash", "no-vat"],
+            "drawings": ["Drawings", "equity", "no-vat"],
+            "loan_account": ["Loan Account", "non-current-liability"],
+            "machinery": ["Machinery", "non-current-asset", "no-vat"],
+            "advertising": ["Advertising", "expense", "20-vat-on-expenses"],
+            "m_ball": ["M Ball", "accounts-payable", "no-vat"],
+            "n_chadwick": ["N Chadwick", "accounts-receivable", "no-vat"],
+            "j_vaughan": ["j Vaughan", "accounts-receivable", "no-vat"],
+            "electricity": ["Electricity", "expense", "20-vat-on-expenses"],
+        }.items()
+    ]
+    # fmt: on
+
+
+    # fmt: off
+    # debit acct, amount, date, credit account
+    txs = [tx(ledger, dr, amt, dt, cr) for dr, amt, dt, cr in [
+        (bank,         "800", "2020-05-1",  capital),
+        (bank,        "2000", "2020-5-3",   loan),
+        (machinery,   "2500", "2020-5-5",   bank),
+        (advertising,   "75", "2020-5-7",   bank),
+        (purchases,    "200", "2020-5-9",   bank),
+        (purchases,    "700", "2020-5-11",  m_ball),
+        (bank,         "380", "2020-5-13",  sales),
+        (n_chadwick,   "470", "2020-5-15",  sales),
+        (j_vaughan,    "550", "2020-5-17",  sales),
+        (drawings,     "110", "2020-5-19",  bank),
+        (sales_returns, "60", "2020-5-21",  j_vaughan),
+        (m_ball,       "300", "2020-5-23",  bank),
+        (bank,         "170", "2020-5-25",  n_chadwick),
+        (electricity,  "145", "2020-5-31",  bank),
+    ]]
+    # fmt: on
+
+    return ledger
+
+
+def load_chapter_6_review_6_2_data():
+    book = BookFactory(name="Nicola Burt")
+    ledger = book.get_default_ledger()
+    coa = book.get_default_coa()
+
+    # fmt: off
+    purchases, purchases_returns, sales, capital, bank, cash, drawings, loan, machinery, computer_equipment, d_bellini, j_adams, tvc_ltd, g_plover, wages = [
+        coa.get_or_create(*args)
+        for k, (args) in {
+            "purchases": ["Purchases", "direct-costs"],
+            "purchases_returns": ["Purchases Returns", "current-liability", "no-vat"],
+            "sales": ["Sales", "sales"],
+            "capital": ["Capital", "equity", "no-vat"],
+            "bank": ["Bank Account", "bank"],
+            "cash": ["Cash", "cash", "no-vat"],
+            "drawings": ["Drawings", "equity", "no-vat"],
+            "loan": ["Loan Account", "non-current-liability"],
+            "machinery": ["Machinery", "non-current-asset", "no-vat"],
+            "computer_equipment": ["Computer Equipment", "non-current-asset", "no-vat"],
+            "d_bellini": ["D Bellini", "accounts-payable", "no-vat"],
+            "j_adams": ["J Adams", "accounts-receivable", "no-vat"],
+            "tvc_ltd": ["TVC Ltd", "accounts-payable", "no-vat"],
+            "g_plover": ["G Plover", "non-current-liability", "no-vat"],
+            "wages": ["Wages", "expense", "no-vat"],
+        }.items()
+    ]
+    # fmt: on
+
+    # fmt: off
+    # debit acct, amount, date, credit account
+    txs = [tx(ledger, dr,amt,dt,cr) for dr,amt,dt,cr in [
+        (cash,               "3850", "2023-08-01", capital),
+        (bank,               "3500", "2023-08-02", cash),
+        (purchases,          "414",  "2023-08-04", d_bellini),
+        (machinery,          "2500", "2023-08-05", bank),
+        (purchases,          "323",  "2023-08-07", cash),
+        (j_adams,            "595",  "2023-08-10", sales),
+        (drawings,           "98",   "2023-08-11", purchases),
+        (d_bellini,          "70",   "2023-08-12", purchases_returns),
+        (cash,               "328",  "2023-08-19", sales),
+        (computer_equipment, "1450", "2023-08-22", tvc_ltd),
+        (bank,               "2000", "2023-08-24", loan),
+        (d_bellini,          "180",  "2023-08-29", bank),
+        (wages,              "530",  "2023-08-30", bank),
+        (tvc_ltd,            "1450", "2023-08-31", bank),
+    ]]
+    # fmt: on
+
+    return ledger
+
+
+def load_chapter_6_review_6_5_data():
+
+    book = BookFactory(name="M Donnelly")
+    ledger = book.get_default_ledger()
+    coa = book.get_default_coa()
+
+    # fmt: off
+    (
+        purchases, purchases_returns, sales, sales_returns, capital, bank, cash, drawings, machinery, insurance, p_thomas, m_wilkinson, e_grant, e_williams, m_donnelly, wages,
+    ) = [
+        coa.get_or_create(*args)
+        for k, (args) in {
+            "purchases": ["Purchases", "direct-costs"],
+            "purchases_returns": ["Purchases Returns", "current-liability", "no-vat"],
+            "sales": ["Sales", "sales"],
+            "sales_returns": ["Sales Returns", "current-asset", "20-vat-on-income"],
+            "capital": ["Capital", "equity", "no-vat"],
+            "bank": ["Bank Account", "bank"],
+            "cash": ["Cash", "cash", "no-vat"],
+            "drawings": ["Drawings", "equity", "no-vat"],
+            "machinery": ["Machinery", "non-current-asset", "no-vat"],
+            "insurance": ["Insurance", "overhead", "no-vat"],
+            "p_thomas": ["P Thomas", "accounts-payable", "no-vat"],
+            "m_wilkinson": ["M Wilkinson", "accounts-payable", "no-vat"],
+            "e_grant": ["E Grant", "accounts-receivable", "no-vat"],
+            "e_williams": ["E Williams", "accounts-receivable", "no-vat"],
+            "m_donnelly": ["M Donnelly", "accounts-payable", "no-vat"],
+            "wages": ["Wages", "expense", "no-vat"],
+        }.items()
+    ]
+    # fmt: on
+
+    # fmt: off
+    # debit acct, amount, date, credit account
+    txs = [
+        tx(ledger, dr, amt, dt, cr)
+        for dr, amt, dt, cr in [
+            (cash,         "500", "2023-04-01", capital),
+            (bank,        "3000", "2023-04-01", capital),
+            (purchases,    "475", "2023-04-05", p_thomas),
+            (machinery,   "1450", "2023-04-06", bank),
+            (insurance,    "120", "2023-04-07", bank),
+            (purchases,    "255", "2023-04-09", m_wilkinson),
+            (e_grant,      "700", "2023-04-12", sales),
+            (cash,         "300", "2023-04-15", sales),
+            (p_thomas,     "475", "2023-04-20", bank),
+            (m_wilkinson,   "50", "2023-04-22", purchases_returns),
+            (e_williams,   "325", "2023-04-24", sales),
+            (wages,         "45", "2023-04-25", bank),
+            (sales_returns, "80", "2023-04-27", e_grant),
+            (drawings,      "80", "2023-04-30", cash),
+        ]
+    ]
+    # fmt: on
+
+    return ledger
diff --git a/general_ledger/tests/book/data_chap7.py b/general_ledger/tests/book/data_chap7.py
new file mode 100644
index 0000000..c12de6a
--- /dev/null
+++ b/general_ledger/tests/book/data_chap7.py
@@ -0,0 +1,267 @@
+from general_ledger.factories import BookFactory
+from general_ledger.utils.data_loader import tx
+
+
+def load_chapter_7_exhibit_7_1():
+    book = BookFactory(name="B Swift")
+    ledger = book.get_default_ledger()
+    coa = book.get_default_coa()
+
+    # fmt: off
+    sales, purchases, rent, lighting, general_expenses, fixtures, trade_receivables, trade_payables, bank, cash, drawings, capital, opening_balances, inventory = [
+        coa.get_or_create(*args)
+        for k, (args) in {
+            "sales": ["Sales", "sales"],
+            "purchases": ["Purchases", "purchases", "no-vat"],
+            "rent": ["Rent", "overhead", "no-vat"],
+            "lighting": ["Lighting Expenses", "overhead", "no-vat"],
+            "general_expenses": ["General Expenses", "overhead", "no-vat"],
+            "fixtures": ["Fixtures and Fittings", "non-current-asset", "20-vat-on-expenses"],
+            "trade_receivables": ["Trade Receivables", "accounts-receivable", "no-vat"],
+            "trade_payables": ["Trade Payables", "accounts-payable", "no-vat"],
+            "bank": ["Bank Account", "bank"],
+            "cash": ["Cash", "cash", "no-vat"],
+            "drawings": ["Drawings", "equity", "no-vat"],
+            "capital": ["Capital", "equity", "no-vat"],
+            "opening_balances": ["Opening Balances", "opening-balances", "no-vat"],
+            "inventory": ["Inventory", "inventory", "no-vat"],
+        }.items()
+    ]
+    # fmt: on
+
+    # fmt: off
+    # debit acct, amount, date, credit account
+    txs = [tx(ledger, dr, amt, dt, cr) for dr, amt,dt, cr in [
+        (opening_balances,   "38500", "2019-01-01", sales),
+        (general_expenses,     "600", "2019-01-01", opening_balances),
+        (drawings,            "7000", "2019-01-01", opening_balances),
+        (fixtures,            "5000", "2019-01-01", opening_balances),
+        (trade_receivables,   "6800", "2019-01-01", opening_balances),
+        (opening_balances,    "9100", "2019-01-01", trade_payables),
+        (bank,               "15100", "2019-01-01", opening_balances),
+        (cash,                 "200", "2019-01-01", opening_balances),
+        (opening_balances,   "20000", "2019-01-01", capital),
+        (lighting,            "1500", "2019-01-01", opening_balances),
+        (purchases,          "29000", "2019-01-01", opening_balances),
+        (rent,                "2400", "2019-01-01", opening_balances),
+        # (inventory,           "3000", "2019-01-01", opening_balances),
+    ]]
+    # fmt: on
+
+    return ledger
+
+
+def load_chapter_7_activity_7_4():
+    book = BookFactory()
+    ledger = book.get_default_ledger()
+    coa = book.get_default_coa()
+
+
+def load_chapter_7_exhibit_7_3():
+    book = BookFactory()
+    ledger = book.get_default_ledger()
+    coa = book.get_default_coa()
+
+    # fmt: off
+    fixtures, trade_receivables, trade_payables, bank, cash, drawings, capital, opening_balances, inventory = [
+        coa.get_or_create(*args)
+        for k, (args) in {
+            "fixtures": ["Fixtures and Fittings", "non-current-asset", "20-vat-on-expenses"],
+            "trade_receivables": ["Trade Receivables", "accounts-receivable", "no-vat"],
+            "trade_payables": ["Trade Payables", "accounts-payable", "no-vat"],
+            "bank": ["Bank Account", "bank"],
+            "cash": ["Cash", "cash", "no-vat"],
+            "drawings": ["Drawings", "equity", "no-vat"],
+            "capital": ["Capital", "equity", "no-vat"],
+            "opening_balances": ["Opening Balances", "opening-balances", "no-vat"],
+            "inventory": ["Inventory", "inventory", "no-vat"],
+        }.items()
+    ]
+    # fmt: on
+
+    # fmt: off
+    # debit acct, amount, date, credit account
+    txs = [tx(ledger, dr, amt, dt, cr) for dr, amt, dt,cr in [
+        (fixtures,            "5000", "2019-01-01", opening_balances),
+        (trade_receivables,   "6800", "2019-01-01", opening_balances),
+        (opening_balances,    "9100", "2019-01-01", trade_payables),
+        (bank,               "15100", "2019-01-01", opening_balances),
+        (cash,                 "200", "2019-01-01", opening_balances),
+        (opening_balances,   "21000", "2019-01-01", capital),
+        (inventory,           "3000", "2019-01-01", opening_balances),
+    ]]
+    # fmt: on
+
+    return ledger
+
+
+def load_chapter_7_review_7_1():
+
+    book = BookFactory()
+    ledger = book.get_default_ledger()
+    coa = book.get_default_coa()
+
+    # fmt: off
+    purchases, sales, salaries, motor_expenses, rent, insurance, general_expenses, premises, \
+    motor_vehicles, trade_receivables, trade_payables, bank, cash, drawings, capital, opening_balances, inventory = [
+        coa.get_or_create(*args)
+        for k, (args) in {
+            "purchases": ["Purchases", "purchases"],
+            "sales": ["Sales", "sales"],
+            "salaries": ["Salaries", "overhead", "no-vat"],
+            "motor_expenses": ["Motor Expenses", "overhead", "no-vat"],
+            "rent": ["Rent", "overhead", "no-vat"],
+            "insurance": ["Insurance", "overhead", "no-vat"],
+            "general_expenses": ["General Expenses", "overhead", "no-vat"],
+            "premises": ["Premises", "non-current-asset", "no-vat"],
+            "motor_vehicles": ["Motor Vehicles", "non-current-asset", "no-vat"],
+            "trade_receivables": ["Trade Receivables", "accounts-receivable", "no-vat"],
+            "trade_payables": ["Trade Payables", "accounts-payable", "no-vat"],
+            "bank": ["Bank Account", "bank"],
+            "cash": ["Cash", "cash", "no-vat"],
+            "drawings": ["Drawings", "equity", "no-vat"],
+            "capital": ["Capital", "equity", "no-vat"],
+            "opening_balances": ["Opening Balances", "opening-balances", "no-vat"],
+            "inventory": ["Inventory", "inventory", "no-vat"],
+        }.items()
+    ]
+    # fmt: on
+
+    # fmt: off
+    # debit acct, amount, date, credit account
+    txs = [tx(ledger, dr,amt,dt,cr) for dr,amt,dt,cr in [
+        (purchases,         "60400", "2023-10-31", opening_balances),
+        (salaries,          "29300", "2023-10-31", opening_balances),
+        (motor_expenses,     "1200", "2023-10-31", opening_balances),
+        (rent,                "950", "2023-10-31", opening_balances),
+        (insurance,           "150", "2023-10-31", opening_balances),
+        (general_expenses,     "85", "2023-10-31", opening_balances),
+        (premises,          "47800", "2023-10-31", opening_balances),
+        (motor_vehicles,     "8600", "2023-10-31", opening_balances),
+        (trade_receivables, "13400", "2023-10-31", opening_balances),
+        (bank,               "8200", "2023-10-31", opening_balances),
+        (cash,                "300", "2023-10-31", opening_balances),
+        (drawings,           "4200", "2023-10-31", opening_balances),
+        (opening_balances, "100250", "2023-10-31", sales),
+        (opening_balances,   "8800", "2023-10-31", trade_payables),
+        (opening_balances,  "65535", "2023-10-31", capital),
+        (inventory,         "15600", "2023-10-31", opening_balances),
+    ]]
+    # fmt: on
+
+    return ledger
+
+
+def load_chapter_7_review_7_2():
+
+    book = BookFactory()
+    ledger = book.get_default_ledger()
+    coa = book.get_default_coa()
+
+    # fmt: off
+    purchases, sales, rent, lighting_heating, salaries_wages, insurance, buildings, \
+        fixtures, trade_receivables, sundry_expenses, trade_payables, bank, drawings, \
+        vans, motor_expenses, capital, opening_balances, inventory = [
+        coa.get_or_create(*args)
+        for k, (args) in {
+            "purchases": ["Purchases", "purchases"],
+            "sales": ["Sales", "sales"],
+            "rent": ["Rent", "overhead", "no-vat"],
+            "lighting_heating": ["Lighting and Heating", "overhead", "no-vat"],
+            "salaries_wages": ["Salaries and Wages", "overhead", "no-vat"],
+            "insurance": ["Insurance", "overhead", "no-vat"],
+            "buildings": ["Buildings", "non-current-asset", "no-vat"],
+            "fixtures": ["Fixtures", "non-current-asset", "no-vat"],
+            "trade_receivables": ["Trade Receivables", "accounts-receivable", "no-vat"],
+            "sundry_expenses": ["Sundry Expenses", "overhead", "no-vat"],
+            "trade_payables": ["Trade Payables", "accounts-payable", "no-vat"],
+            "bank": ["Bank Account", "bank"],
+            "drawings": ["Drawings", "equity", "no-vat"],
+            "vans": ["Vans", "non-current-asset", "no-vat"],
+            "motor_expenses": ["Motor Running Expenses", "overhead", "no-vat"],
+            "capital": ["Capital", "equity", "no-vat"],
+            "opening_balances": ["Opening Balances", "equity", "no-vat"],
+            "inventory": ["Inventory", "inventory", "no-vat"],
+        }.items()
+    ]
+    # fmt: on
+
+    # fmt: off
+    # debit acct, amount, date, credit account
+    txs = [tx(ledger, dr,amt,dt,cr) for dr,amt,dt,cr in [
+        (purchases,        "154000", "2024-06-30", opening_balances),
+        (rent,               "3800", "2024-06-30", opening_balances),
+        (lighting_heating,    "700", "2024-06-30", opening_balances),
+        (salaries_wages,    "52000", "2024-06-30", opening_balances),
+        (insurance,          "3000", "2024-06-30", opening_balances),
+        (buildings,         "84800", "2024-06-30", opening_balances),
+        (fixtures,           "2000", "2024-06-30", opening_balances),
+        (trade_receivables, "31200", "2024-06-30", opening_balances),
+        (sundry_expenses,     "300", "2024-06-30", opening_balances),
+        (bank,              "15000", "2024-06-30", opening_balances),
+        (drawings,          "28600", "2024-06-30", opening_balances),
+        (vans,              "16000", "2024-06-30", opening_balances),
+        (motor_expenses,     "4600", "2024-06-30", opening_balances),
+        (opening_balances, "266000", "2024-06-30", sales),
+        (opening_balances,  "16000", "2024-06-30", trade_payables),
+        (opening_balances, "114000", "2024-06-30", capital),
+        (inventory,         "18000", "2024-06-30", opening_balances),
+    ]]
+    # fmt: on
+
+    return ledger
+
+
+def load_chapter_7_review_7_5():
+
+    book = BookFactory()
+    ledger = book.get_default_ledger()
+    coa = book.get_default_coa()
+    # fmt: off
+    bank, capital, loan, van_hire, it_equipment, purchases, \
+        j_collins, e_barrett, m_pembridge, drawings, wages, inventory, \
+        purchases_returns, sales, opening_balances = [
+        coa.get_or_create(*args)
+        for k, (args) in {
+            "bank": ["Bank Account", "bank"],
+            "capital": ["Capital", "equity", "no-vat"],
+            "loan": ["LloydWest Bank Loan", "non-current-liability", "no-vat"],
+            "van_hire": ["Van Hire", "overhead", "no-vat"],
+            "it_equipment": ["IT Equipment", "non-current-asset", "no-vat"],
+            "purchases": ["Purchases", "purchases"],
+            "j_collins": ["J Collins", "accounts-payable", "no-vat"],
+            "e_barrett": ["E Barrett", "accounts-receivable", "no-vat"],
+            "m_pembridge": ["M Pembridge", "accounts-payable", "no-vat"],
+            "drawings": ["Drawings", "equity", "no-vat"],
+            "wages": ["Wages", "overhead", "no-vat"],
+            "inventory": ["Inventory", "inventory", "no-vat"],
+            "purchases_returns": ["Purchases Returns", "purchases-returns", "no-vat"],
+            "sales": ["Sales", "sales"],
+            "opening_balances": ["Opening Balances", "equity", "no-vat"],
+        }.items()
+    ]
+    # fmt: on
+
+    # fmt: off
+    # debit acct, amount, date, credit account
+    txs = [tx(ledger, dr,amt,dt,cr) for dr,amt,dt,cr in [
+        (bank,          "750", "2023-09-01", capital),
+        (bank,         "3000", "2023-09-03", loan),
+        (van_hire,      "320", "2023-09-05", bank),
+        (it_equipment, "2200", "2023-09-07", bank),
+        (purchases,     "760", "2023-09-09", bank),
+        (purchases,     "570", "2023-09-11", j_collins),
+        (bank,          "930", "2023-09-13", sales),
+        (j_collins,     "120", "2023-09-15", purchases_returns),
+        (purchases,     "890", "2023-09-17", m_pembridge),
+        (e_barrett,    "1770", "2023-09-19", sales),
+        (j_collins,     "450", "2023-09-21", bank),
+        (bank,          "590", "2023-09-23", e_barrett),
+        (drawings,      "280", "2023-09-25", bank),
+        (wages,         "410", "2023-09-27", bank),
+        # applied in the calculation of the trading account
+        # (inventory,     "570", "2023-09-30", opening_balances),
+    ]]
+    # fmt: on
+
+    return ledger
diff --git a/general_ledger/tests/book/data_chap8.py b/general_ledger/tests/book/data_chap8.py
new file mode 100644
index 0000000..5ece908
--- /dev/null
+++ b/general_ledger/tests/book/data_chap8.py
@@ -0,0 +1,6 @@
+from general_ledger.tests.book.data_chap7 import load_chapter_7_exhibit_7_3
+
+
+def load_chapter_8_exhibit_8_1():
+
+    return load_chapter_7_exhibit_7_3()
diff --git a/general_ledger/tests/book/test_chap2.py b/general_ledger/tests/book/test_chap2.py
index 11d201c..b6b9b9d 100644
--- a/general_ledger/tests/book/test_chap2.py
+++ b/general_ledger/tests/book/test_chap2.py
@@ -1,21 +1,19 @@
 import logging
 
-from general_ledger import constants
+from general_ledger.builders.transaction import TransactionBuilder
+from general_ledger.builders.account_summary_builder import AccountSummaryBuilder
 from general_ledger.factories import BookFactory
-from general_ledger.helpers import LedgerHelper
-from general_ledger.models import (
+from general_ledger.helpers.ledger_helper import LedgerHelper
+from general_ledger.django.models import (
     Transaction,
     Account,
     Ledger,
     Direction,
-    AccountType,
-    TaxRate,
 )
 from general_ledger.tests import GeneralLedgerBaseTest
-
-from general_ledger.builders import TransactionBuilder
-from general_ledger.utils.account_balanced import AccountBalancer
-from general_ledger.utils.consoler import pr_account_balanced
+from general_ledger.render.consoler import pr_account_balanced
+from general_ledger.utils.data_loader import tx as post_tx
+from django.utils import timezone
 
 
 # Create your tests here.
@@ -59,21 +57,27 @@ def test_something_else1(self):
         print(ledger)
 
         lh = LedgerHelper(ledger)
-        tx = lh.build_transaction(
-            description="Test Transaction",
-            entries=[
-                {
-                    "account": "102",
-                    "amount": 100,
-                    "tx_type": constants.TxType.CREDIT,
-                },
-                {
-                    "account": "103",
-                    "amount": 100,
-                    "tx_type": constants.TxType.DEBIT,
-                },
-            ],
+        # tx(ledger,
+
+        account_to_credit = Account.objects.get(
+            code="102",
+            coa=ledger.coa,
+        )
+
+        account_to_debit = Account.objects.get(
+            code="103",
+            coa=ledger.coa,
         )
+
+        tx = post_tx(
+            ledger,
+            account_to_debit,
+            100,
+            timezone.now(),
+            account_to_credit,
+            "Test Transaction",
+        )
+
         print(tx)
         self.assertIsInstance(tx, Transaction)
         self.assertEqual(tx.description, "Test Transaction")
@@ -160,6 +164,7 @@ def test_worked_example_1(self):
         tb4.add_entry(cash, 1_250, Direction.CREDIT)
         tx4 = tb4.build()
         tx4.post()
+
         self.assertEqual(LedgerHelper.get_account_balance(cash), 4_250)
 
         self.assertIsInstance(tx1, Transaction)
@@ -176,11 +181,13 @@ def test_worked_example_1(self):
         # self.assertTrue(False)
         lh = LedgerHelper(ledger)
         self.logger.info(lh.get_account_summary())
-
-        cash_balanced = AccountBalancer(
-            account=cash,
-            ledger=ledger,
+        cash_balanced = (
+            AccountSummaryBuilder(strict_dates=False)
+            .with_account(cash)
+            .with_ledger(ledger)
+            .build()
         )
+        cash_balanced.balance_off()
         # inspect(test)
 
-        print(pr_account_balanced(cash_balanced.grouped_entries))
+        print(pr_account_balanced(cash_balanced.entries_grouped))
diff --git a/general_ledger/tests/book/test_chap3.py b/general_ledger/tests/book/test_chap3.py
index 07fba16..d9db57e 100644
--- a/general_ledger/tests/book/test_chap3.py
+++ b/general_ledger/tests/book/test_chap3.py
@@ -1,172 +1,16 @@
 import logging
+
 import pytest
-from general_ledger import constants
+
 from general_ledger.factories import BookFactory, LedgerFactory
-from general_ledger.helpers import LedgerHelper
-from general_ledger.models import (
+from general_ledger.helpers.ledger_helper import LedgerHelper
+from general_ledger.django.models import (
     Transaction,
     Account,
-    Ledger,
-    Direction,
-    AccountType,
-    TaxRate,
     Entry,
 )
-from general_ledger.tests import GeneralLedgerBaseTest
-
-from general_ledger.builders import TransactionBuilder
-
-
-def load_chapter_3_data():
-    """
-    1. Started a household machines business putting £2 ,000 into a
-    bank account.
-    2. Bought equipment on time from house supplies £12,000.
-
-
-    """
-    book = BookFactory(name="B. Swift")
-    ledger = book.get_default_ledger()
-    coa = book.get_default_coa()
-    # cash = Account.objects.get(name="Cash", ledger=ledger)
-    # capital = Account.objects.get(name="Capital", ledger=ledger)
-    purchases, _ = coa.account_set.get_or_create(
-        name="Purchases",
-        type__slug="direct-costs",
-    )
-
-    sales_returns, _ = coa.account_set.get_or_create(
-        name="Sales Returns",
-        type=book.accounttype_set.get(slug="current-asset"),
-        tax_rate=book.taxrate_set.get(slug="20-vat-on-income"),
-    )
-    sales, _ = coa.account_set.get_or_create(
-        name="Sales",
-        type=book.accounttype_set.get(slug="sales"),
-        tax_rate=book.taxrate_set.get(slug="20-vat-on-income"),
-    )
-
-    purchases_returns, _ = coa.account_set.get_or_create(
-        name="Purchases Returns",
-        type=book.accounttype_set.get(slug="current-liability"),
-        tax_rate=book.taxrate_set.get(slug="no-vat"),
-    )
-
-    cash = Account.objects.get(name="Cash", coa=coa)
-    capital = Account.objects.get(name="Capital", coa=coa)
-
-    d_small, _ = coa.account_set.get_or_create(
-        name="D Small",
-        type=book.accounttype_set.get(slug="current-liability"),
-        tax_rate=book.taxrate_set.get(slug="no-vat"),
-    )
-
-    a_lyon, _ = coa.account_set.get_or_create(
-        name="A Lyon & Son",
-        type=book.accounttype_set.get(slug="current-liability"),
-        tax_rate=book.taxrate_set.get(slug="no-vat"),
-    )
-
-    d_hughes, _ = coa.account_set.get_or_create(
-        name="D Hughes",
-        type=book.accounttype_set.get(slug="current-asset"),
-        tax_rate=book.taxrate_set.get(slug="no-vat"),
-    )
-
-    m_spencer, _ = coa.account_set.get_or_create(
-        name="M Spencer",
-        type=book.accounttype_set.get(slug="current-asset"),
-        tax_rate=book.taxrate_set.get(slug="no-vat"),
-    )
-
-    tb1 = TransactionBuilder(ledger=ledger, description="Test Transaction - 1")
-    tb1.set_trans_date("2013-05-1")
-    tb1.add_entry(purchases, 220, Direction.DEBIT)
-    tb1.add_entry(d_small, 220, Direction.CREDIT)
-    tx1 = tb1.build()
-    assert tx1.can_post()
-    tx1.post()
-
-    tb2 = TransactionBuilder(ledger=ledger, description="Test Transaction - 2")
-    tb2.set_trans_date("2013-05-2")
-    tb2.add_entry(purchases, 410, Direction.DEBIT)
-    tb2.add_entry(a_lyon, 410, Direction.CREDIT)
-    tx2 = tb2.build()
-    tx2.post()
-
-    tb3 = TransactionBuilder(ledger=ledger, description="Test Transaction - 3")
-    tb3.set_trans_date("2013-05-5")
-    tb3.add_entry(sales, 60, Direction.CREDIT)
-    tb3.add_entry(d_hughes, 60, Direction.DEBIT)
-    tx3 = tb3.build()
-    tx3.post()
-    # self.assertEqual(LedgerHelper.get_account_balance(cash), 5_500)
-
-    tb4 = TransactionBuilder(ledger=ledger, description="Test Transaction - 4")
-    tb4.set_trans_date("2013-05-6")
-    tb4.add_entry(sales, 45, Direction.CREDIT)
-    tb4.add_entry(m_spencer, 45, Direction.DEBIT)
-    tx4 = tb4.build()
-    tx4.post()
-    # self.assertEqual(LedgerHelper.get_account_balance(cash), 4_250)
-
-    tb5 = TransactionBuilder(ledger=ledger, description="Test Transaction - 5")
-    tb5.set_trans_date("2013-05-10")
-    tb5.add_entry(d_small, 15, Direction.DEBIT)
-    tb5.add_entry(purchases_returns, 15, Direction.CREDIT)
-    tx5 = tb5.build()
-    tx5.post()
-
-    tb6 = TransactionBuilder(ledger=ledger, description="Test Transaction - 6")
-    tb6.set_trans_date("2013-05-11")
-    tb6.add_entry(cash, 210, Direction.DEBIT)
-    tb6.add_entry(sales, 210, Direction.CREDIT)
-    tx6 = tb6.build()
-    tx6.post()
-
-    tb7 = TransactionBuilder(ledger=ledger, description="Test Transaction - 7")
-    tb7.set_trans_date("2013-05-12")
-    tb7.add_entry(purchases, 150, Direction.DEBIT)
-    tb7.add_entry(cash, 150, Direction.CREDIT)
-    tx7 = tb7.build()
-    tx7.post()
-
-    tb8 = TransactionBuilder(ledger=ledger, description="Test Transaction - 8")
-    tb8.set_trans_date("2013-05-19")
-    tb8.add_entry(m_spencer, 16, Direction.CREDIT)
-    tb8.add_entry(sales_returns, 16, Direction.DEBIT)
-    tx8 = tb8.build()
-    tx8.post()
-
-    tb9 = TransactionBuilder(ledger=ledger, description="Test Transaction - 8")
-    tb9.set_trans_date("2013-05-21")
-    tb9.add_entry(cash, 175, Direction.DEBIT)
-    tb9.add_entry(sales, 175, Direction.CREDIT)
-    tx9 = tb9.build()
-    tx9.post()
-
-    tb10 = TransactionBuilder(ledger=ledger, description="Test Transaction - 10")
-    tb10.set_trans_date("2013-05-21")
-    tb10.add_entry(cash, 205, Direction.CREDIT)
-    tb10.add_entry(d_small, 205, Direction.DEBIT)
-    tx10 = tb10.build()
-    tx10.post()
-
-    tb11 = TransactionBuilder(ledger=ledger, description="Test Transaction - 11")
-    tb11.set_trans_date("2013-05-30")
-    tb11.add_entry(cash, 60, Direction.DEBIT)
-    tb11.add_entry(d_hughes, 60, Direction.CREDIT)
-    tx11 = tb11.build()
-    tx11.post()
-
-    tb12 = TransactionBuilder(ledger=ledger, description="Test Transaction - 12")
-    tb12.set_trans_date("2013-05-31")
-    tb12.add_entry(purchases, 214, Direction.DEBIT)
-    tb12.add_entry(a_lyon, 214, Direction.CREDIT)
-    tx12 = tb12.build()
-    tx12.post()
-
-    return ledger
+from general_ledger.tests.book.data_chap3 import load_chapter_3_data
+from general_ledger.utils.data_loader import tx
 
 
 # Create your tests here.
diff --git a/general_ledger/tests/book/test_chap4.py b/general_ledger/tests/book/test_chap4.py
index e9dfc57..674b91a 100644
--- a/general_ledger/tests/book/test_chap4.py
+++ b/general_ledger/tests/book/test_chap4.py
@@ -1,9 +1,9 @@
 import logging
 
-from general_ledger.builders import TransactionBuilder
+from general_ledger.builders.transaction import TransactionBuilder
 from general_ledger.factories import BookFactory
-from general_ledger.helpers import LedgerHelper
-from general_ledger.models import (
+from general_ledger.helpers.ledger_helper import LedgerHelper
+from general_ledger.django.models import (
     Account,
     Direction,
 )
@@ -134,7 +134,9 @@ def test_4_7(self):
         self.assertTrue(tx1.can_post())
         tx1.post()
 
-        tb2 = TransactionBuilder(ledger=ledger, description="Owner draws from inventory")
+        tb2 = TransactionBuilder(
+            ledger=ledger, description="Owner draws from inventory"
+        )
         tb2.set_trans_date("2024-06-28")
         tb2.add_entry(drawings, 400, Direction.DEBIT)
         tb2.add_entry(purchases, 400, Direction.CREDIT)
diff --git a/general_ledger/tests/book/test_chap5.py b/general_ledger/tests/book/test_chap5.py
index 062d362..7d2c642 100644
--- a/general_ledger/tests/book/test_chap5.py
+++ b/general_ledger/tests/book/test_chap5.py
@@ -1,247 +1,30 @@
-import datetime
 import logging
+from decimal import Decimal
 
-import pytest
 from django.template.loader import get_template
-from rich import inspect
-from rich.pretty import pprint
-
-from general_ledger.builders import TransactionBuilder
-from general_ledger.factories import BookFactory
-from general_ledger.factories import TransactionFactory, LedgerFactory
-from general_ledger.helpers import LedgerHelper
-from general_ledger.models import (
-    Account,
-    Direction,
-)
+from rich.console import Console
+from rich.panel import Panel
+from rich.table import Table
+from rich.text import Text
+
+from general_ledger.builders.account_summary_builder import AccountSummaryBuilder
+from general_ledger.render.utility_rich import ConsoleReportBuilder
 from general_ledger.tests import GeneralLedgerBaseTest
-from general_ledger.utils.account_balanced import AccountBalancer
-from general_ledger.utils.consoler import pr_entry_set, pr_account_balanced
-
-
-def load_chapter_5_data():
-    """
-    accounts for debtors
-    """
-    book = BookFactory()
-    ledger = book.get_default_ledger()
-    coa = book.get_default_coa()
-    bank = Account.objects.get(name="Bank Account", coa=coa)
-    cash = Account.objects.get(name="Cash", coa=coa)
-    purchases, _ = coa.account_set.get_or_create(
-        name="Purchases",
-        type__slug="direct-costs",
-    )
-    purchases_returns, _ = coa.account_set.get_or_create(
-        name="Purchases Returns",
-        type=book.accounttype_set.get(slug="current-liability"),
-        tax_rate=book.taxrate_set.get(slug="no-vat"),
-    )
-    sales, _ = coa.account_set.get_or_create(
-        name="Sales",
-        type=book.accounttype_set.get(slug="sales"),
-        tax_rate=book.taxrate_set.get(slug="20-vat-on-income"),
-    )
-    k_tandy, _ = coa.account_set.get_or_create(
-        name="K Tandy",
-        type=book.accounttype_set.get(slug="accounts-receivable"),
-        tax_rate=book.taxrate_set.get(slug="no-vat"),
-    )
-    c_lee, _ = coa.account_set.get_or_create(
-        name="C Lee",
-        type=book.accounttype_set.get(slug="accounts-receivable"),
-        tax_rate=book.taxrate_set.get(slug="no-vat"),
-    )
-    k_wood, _ = coa.account_set.get_or_create(
-        name="K Wood",
-        type=book.accounttype_set.get(slug="accounts-receivable"),
-        tax_rate=book.taxrate_set.get(slug="no-vat"),
-    )
-    d_knight, _ = coa.account_set.get_or_create(
-        name="D Knight",
-        type=book.accounttype_set.get(slug="accounts-receivable"),
-        tax_rate=book.taxrate_set.get(slug="no-vat"),
-    )
-    b_walters, _ = coa.account_set.get_or_create(
-        name="B Walters",
-        type=book.accounttype_set.get(slug="accounts-receivable"),
-        tax_rate=book.taxrate_set.get(slug="no-vat"),
-    )
-    e_williams, _ = coa.account_set.get_or_create(
-        name="E Williams",
-        type=book.accounttype_set.get(slug="accounts-payable"),
-        tax_rate=book.taxrate_set.get(slug="no-vat"),
-    )
-    k_patterson, _ = coa.account_set.get_or_create(
-        name="K Patterson",
-        type=book.accounttype_set.get(slug="accounts-payable"),
-        tax_rate=book.taxrate_set.get(slug="no-vat"),
-    )
-
-    tb = TransactionBuilder(ledger=ledger, description="sales to K tandy")
-    tb.set_trans_date("2012-08-1")
-    tb.add_entry(sales, 144, Direction.CREDIT)
-    tb.add_entry(k_tandy, 144, Direction.DEBIT)
-    tx = tb.build()
-    assert tx.can_post()
-    tx.post()
-
-    tb = TransactionBuilder(ledger=ledger, description="sales to K tandy")
-    tb.set_trans_date("2012-08-19")
-    tb.add_entry(sales, 300, Direction.CREDIT)
-    tb.add_entry(k_tandy, 300, Direction.DEBIT)
-    tx = tb.build()
-    assert tx.can_post()
-    tx.post()
-
-    tb = TransactionBuilder(ledger=ledger, description="payment by K tandy")
-    tb.set_trans_date("2012-08-22")
-    tb.add_entry(bank, 144, Direction.DEBIT)
-    tb.add_entry(k_tandy, 144, Direction.CREDIT)
-    tx = tb.build()
-    assert tx.can_post()
-    tx.post()
-
-    tb = TransactionBuilder(ledger=ledger, description="payment by K tandy")
-    tb.set_trans_date("2012-08-28")
-    tb.add_entry(bank, 300, Direction.DEBIT)
-    tb.add_entry(k_tandy, 300, Direction.CREDIT)
-    tx = tb.build()
-    assert tx.can_post()
-    tx.post()
-
-    tb = TransactionBuilder(ledger=ledger, description="sales to C Lee on credit")
-    tb.set_trans_date("2012-08-11")
-    tb.add_entry(sales, 177, Direction.CREDIT)
-    tb.add_entry(c_lee, 177, Direction.DEBIT)
-    tx = tb.build()
-    assert tx.can_post()
-    tx.post()
-
-    tb = TransactionBuilder(ledger=ledger, description="sales to C Lee on credit")
-    tb.set_trans_date("2012-08-19")
-    tb.add_entry(sales, "203.00", Direction.CREDIT)
-    tb.add_entry(c_lee, "203.00", Direction.DEBIT)
-    tx = tb.build()
-    assert tx.can_post()
-    tx.post()
-
-    tb = TransactionBuilder(ledger=ledger, description="sales to C Lee on credit")
-    tb.set_trans_date("2012-08-22")
-    tb.add_entry(sales, 100, Direction.CREDIT)
-    tb.add_entry(c_lee, 100, Direction.DEBIT)
-    tx = tb.build()
-    assert tx.can_post()
-    tx.post()
-
-    tb = TransactionBuilder(ledger=ledger, description="payment by c lee")
-    tb.set_trans_date("2012-08-30")
-    tb.add_entry(bank, 480, Direction.DEBIT)
-    tb.add_entry(c_lee, 480, Direction.CREDIT)
-    tx = tb.build()
-    assert tx.can_post()
-    tx.post()
-
-    tb = TransactionBuilder(ledger=ledger, description="sales to K wood on credit")
-    tb.set_trans_date("2012-08-6")
-    tb.add_entry(sales, 214, Direction.CREDIT)
-    tb.add_entry(k_wood, 214, Direction.DEBIT)
-    tx = tb.build()
-    assert tx.can_post()
-    tx.post()
-
-    tb = TransactionBuilder(ledger=ledger, description="payment by k wood")
-    tb.set_trans_date("2012-08-30")
-    tb.add_entry(bank, 214, Direction.DEBIT)
-    tb.add_entry(k_wood, 214, Direction.CREDIT)
-    tx = tb.build()
-    assert tx.can_post()
-    tx.post()
-
-    tb = TransactionBuilder(ledger=ledger, description="sales to d knight")
-    tb.set_trans_date("2012-08-1")
-    tb.add_entry(sales, 158, Direction.CREDIT)
-    tb.add_entry(d_knight, 158, Direction.DEBIT)
-    tx = tb.build()
-    tx.post()
-
-    tb2 = TransactionBuilder(ledger=ledger, description="sales to d knight")
-    tb2.set_trans_date("2012-08-15")
-    tb2.add_entry(sales, 206, Direction.CREDIT)
-    tb2.add_entry(d_knight, 206, Direction.DEBIT)
-    tx2 = tb2.build()
-    tx2.post()
-
-    tb2 = TransactionBuilder(ledger=ledger, description="sales to d knight")
-    tb2.set_trans_date("2012-08-30")
-    tb2.add_entry(sales, 118, Direction.CREDIT)
-    tb2.add_entry(d_knight, 118, Direction.DEBIT)
-    tx2 = tb2.build()
-    tx2.post()
-
-    tb = TransactionBuilder(ledger=ledger, description="receive payment from k knight")
-    tb.set_trans_date("2012-08-28")
-    tb.add_entry(bank, 158, Direction.DEBIT)
-    tb.add_entry(d_knight, 158, Direction.CREDIT)
-    tx = tb.build()
-    tx.post()
-
-    tb = TransactionBuilder(ledger=ledger, description="receive payment from k knight")
-    tb.set_trans_date("2012-08-18")
-    tb.add_entry(sales, 51, Direction.CREDIT)
-    tb.add_entry(b_walters, 51, Direction.DEBIT)
-    tx = tb.build()
-    tx.post()
-
-    tb = TransactionBuilder(ledger=ledger, description="Purchases from E williams")
-    tb.set_trans_date("2012-08-2")
-    tb.add_entry(purchases, 248, Direction.DEBIT)
-    tb.add_entry(e_williams, 248, Direction.CREDIT)
-    tx = tb.build()
-    tx.post()
-
-    TransactionBuilder(
-        ledger=ledger, description="Purchases from E williams"
-    ).set_trans_date("2012-08-18").add_entry(purchases, 116, Direction.DEBIT).add_entry(
-        e_williams, 116, Direction.CREDIT
-    ).build().post()
-
-    tb = TransactionBuilder(ledger=ledger, description="Test Transaction - 12")
-    tb.set_trans_date("2012-08-21")
-    tb.add_entry(bank, 100, Direction.CREDIT)
-    tb.add_entry(e_williams, 100, Direction.DEBIT)
-    tx = tb.build()
-    tx.post()
-
-    tb = TransactionBuilder(ledger=ledger, description="Test Transaction - 12")
-    tb.set_trans_date("2012-08-8")
-    tb.add_entry(purchases, 620, Direction.DEBIT)
-    tb.add_entry(k_patterson, 620, Direction.CREDIT)
-    tx = tb.build()
-    tx.post()
-
-    tb = TransactionBuilder(ledger=ledger, description="Test Transaction - 12")
-    tb.set_trans_date("2012-08-15")
-    tb.add_entry(purchases, 200, Direction.DEBIT)
-    tb.add_entry(k_patterson, 200, Direction.CREDIT)
-    tx = tb.build()
-    tx.post()
-
-    tb = TransactionBuilder(ledger=ledger, description="Test Transaction - 12")
-    tb.set_trans_date("2012-08-28")
-    tb.add_entry(bank, 600, Direction.CREDIT)
-    tb.add_entry(k_patterson, 600, Direction.DEBIT)
-    tx = tb.build()
-    tx.post()
-
-    tb = TransactionBuilder(ledger=ledger, description="Test Transaction - 12")
-    tb.set_trans_date("2012-08-14")
-    tb.add_entry(purchases_returns, 20, Direction.CREDIT)
-    tb.add_entry(k_patterson, 20, Direction.DEBIT)
-    tx = tb.build()
-    tx.post()
-
-    return ledger
+from general_ledger.tests.book.data_chap5 import (
+    load_chapter_5_data,
+    load_5_review_5_1_data,
+    load_5_review_5_2_data,
+    load_5_review_5_5_data,
+)
+from general_ledger.render.consoler import pr_account_balanced
+from general_ledger.render.renderables import render_2_cols
+from general_ledger.render.renderer_rich import RichConsoleRenderer
+from general_ledger.render.format_table_rich_three_col import ThreeColumnFormat
+from general_ledger.utils.inspect import inspect
+
+# from rich import print
+
+console = Console()
 
 
 # Create your tests here.
@@ -249,96 +32,362 @@ class TestChap5Woods(GeneralLedgerBaseTest):
 
     logger = logging.getLogger(__name__)
 
-    def test_5_1(self):
+    def test_chap_5_1_k_tandy(self):
+
+        print("")
+
+        ledger = load_chapter_5_data()
+
+        k_tandy = ledger.coa.getac("K Tandy")
+
+        account_summary = (
+            AccountSummaryBuilder(strict_dates=False)
+            .with_ledger(ledger=ledger)
+            .with_account(k_tandy)
+            .with_final_balance()
+            .build()
+        )
 
-        # tb4 = TransactionBuilder(ledger=ledger, description="paid insurance by cheque")
-        # tb4.set_trans_date("2024-08-28")
-        # tb4.add_entry(d_knight, 158, Direction.CREDIT)
-        # tb4.add_entry(bank, 158, Direction.DEBIT)
-        # tx4 = tb4.build()
-        # tx4.post()
+        suffix = account_summary.entries_grouped["suffix"]
+        assert suffix["debit_bd"] is None
+        assert suffix["credit_bd"] is None
+        assert suffix["debit_cd"] is None
+        assert suffix["credit_cd"] is None
+
+        assert account_summary.debit_balance == Decimal("0")
+        assert account_summary.credit_balance == Decimal("0")
+        assert account_summary.debit_total == Decimal("444")
+        assert account_summary.credit_total == Decimal("444")
+
+        # inspect(account_summary)
+        col1 = account_summary.render()
+        col2 = pr_account_balanced(
+            account_summary.entries_grouped, title="Account Name"
+        )
+        console.print(render_2_cols(col1, Text.from_ansi(col2)))
+        #        console.print(Text.from_ansi(col2))
+
+        panel = Panel(col1, expand=True)
+        console.print(panel)
+
+    def test_chap_5_1_c_lee(self):
 
         ledger = load_chapter_5_data()
 
-        # lh = LedgerHelper(ledger)
-        # self.logger.info(lh.get_account_summary())
+        c_lee = ledger.coa.getac("C Lee")
+
+        account_summary = (
+            AccountSummaryBuilder(strict_dates=False)
+            .with_ledger(ledger=ledger)
+            .with_account(c_lee)
+            .build()
+        )
+        account_summary.balance_off()
+
+        col1 = account_summary.render()
+        col2 = pr_account_balanced(account_summary.entries_grouped)
+        console.print(render_2_cols(col1, Text.from_ansi(col2)))
+
+        suffix = account_summary.entries_grouped["suffix"]
+        assert suffix["debit_bd"] is None
+        assert suffix["credit_bd"] is None
+        assert suffix["debit_cd"] is None
+        assert suffix["credit_cd"] is None
+
+        assert account_summary.debit_balance == Decimal("0")
+        assert account_summary.credit_balance == Decimal("0")
+        assert account_summary.debit_total == Decimal("480")
+        assert account_summary.credit_total == Decimal("480")
+
+    def test_chap_5_1_k_wood(self):
+
+        ledger = load_chapter_5_data()
+
+        k_wood = ledger.coa.getac("K Wood")
+
+        account_summary = (
+            AccountSummaryBuilder(strict_dates=False)
+            .with_ledger(ledger=ledger)
+            .with_account(k_wood)
+            # .with_start_date("2012-08-15")
+            .with_final_balance()
+            .build()
+        )
+        account_summary.balance_off()
+        col1 = account_summary.render()
+        col2 = pr_account_balanced(account_summary.entries_grouped)
+
+        console.print(render_2_cols(col1, Text.from_ansi(col2)))
+
+        suffix = account_summary.entries_grouped["suffix"]
+        assert suffix["debit_bd"] is None
+        assert suffix["credit_bd"] is None
+        assert suffix["debit_cd"] is None
+        assert suffix["credit_cd"] is None
+
+        assert account_summary.debit_balance == Decimal("0")
+        assert account_summary.credit_balance == Decimal("0")
+        assert account_summary.debit_total == Decimal("214")
+        assert account_summary.credit_total == Decimal("214")
+
+    def test_chap_5_1_d_knight(self):
+
+        ledger = load_chapter_5_data()
+
+        d_knight = ledger.coa.getac("D Knight")
+
+        account_summary = (
+            AccountSummaryBuilder(strict_dates=False)
+            .with_ledger(ledger=ledger)
+            .with_account(d_knight)
+            # .with_start_date("2012-01-15")
+            .with_balance_interval("month")
+            .with_final_balance()
+            .build()
+        )
+        account_summary.balance_off()
+        # inspect(account_summary)
+        col1 = account_summary.render()
+        col2 = pr_account_balanced(account_summary.entries_grouped)
+        console.print(render_2_cols(col1, Text.from_ansi(col2)))
+
+        suffix = account_summary.entries_grouped["suffix"]
+        assert suffix["debit_bd"] == Decimal("324.00")
+        assert suffix["credit_bd"] is None
+
+        assert account_summary.debit_balance == Decimal("324")
+        assert account_summary.credit_balance == Decimal("0")
+        assert account_summary.debit_total == Decimal("482")
+        assert account_summary.credit_total == Decimal("158")
+
+    def test_chap_5_1_b_walters(self):
+
+        ledger = load_chapter_5_data()
+
+        b_walters = ledger.coa.getac("B Walters")
+
+        account_summary = (
+            AccountSummaryBuilder(strict_dates=False)
+            .with_ledger(ledger=ledger)
+            .with_account(b_walters)
+            # .with_start_date("2012-08-15")
+            # .with_by_group_intervals([])
+            .with_balance_interval("month")
+            .with_end_date("2012-09-3")
+            .with_final_balance()
+            .build()
+        )
+        col1 = account_summary.render()
+        col2 = pr_account_balanced(account_summary.entries_grouped)
+        console.print(render_2_cols(col1, Text.from_ansi(col2)))
+
+        suffix = account_summary.entries_grouped["suffix"]
+        assert suffix["debit_bd"] == Decimal("51.00")
+        assert suffix["credit_bd"] is None
+
+    def test_chap_5_2(self):
+        """accounts for creditors"""
+
+        print("")
+        ledger = load_chapter_5_data()
+
+        e_williams = ledger.coa.getac("E Williams")
+
+        account_summary = (
+            AccountSummaryBuilder(strict_dates=False)
+            .with_ledger(ledger=ledger)
+            .with_account(e_williams)
+            .with_balance_interval("month")
+            .with_final_balance()
+            .build()
+        )
+        col1 = account_summary.render()
+        col2 = pr_account_balanced(account_summary.entries_grouped)
+        console.print(render_2_cols(col1, Text.from_ansi(col2)))
+
+        e_williams = ledger.coa.getac("K Patterson")
+
+        account_summary = (
+            AccountSummaryBuilder(strict_dates=False)
+            .with_ledger(ledger=ledger)
+            .with_account(e_williams)
+            .with_balance_interval("month")
+            .with_final_balance()
+            .build()
+        )
+        col1 = account_summary.render()
+        col2 = pr_account_balanced(account_summary.entries_grouped)
+        console.print(render_2_cols(col1, Text.from_ansi(col2)))
+
+    def test_chap_5_3(self):
+        """
+        Three columns accounts
+        :return:
+        """
+        print("")
+        ledger = load_chapter_5_data()
+
+        accounts = ledger.coa.account_set.filter(
+            type__slug__in=[
+                "accounts-receivable",
+                "accounts-payable",
+            ]
+        )
+
+        col1_list = []
+        grid = Table.grid()
+        grid.add_column()
+
+        for account in accounts:
+            account_summary = (
+                AccountSummaryBuilder(strict_dates=False)
+                .with_ledger(ledger=ledger)
+                .with_account(account)
+                # .with_balance_interval("week")
+                .build()
+            )
+            if account_summary.entries:
+                print(f"{account=}")
+                # inspect(account_summary)
+                account_summary.set_renderer(RichConsoleRenderer())
+                account_summary.set_table_format(ThreeColumnFormat())
+                out = account_summary.render()
+                col1_list.append(out)
+                grid.add_row(out)
 
         template = get_template("gl/console/three_col_accounts.j2")
 
         context = {
             "ledger": ledger,
-            "accounts": Account.objects.filter(coa=ledger.coa),
+            "accounts": accounts,
         }
 
         self.logger.info(template.render(context=context))
-
-        print(template.render(context=context))
-
-        # bank = Account.objects.get(name="Bank Account", coa=self.invoice.ledger.coa)
-        # cash = Account.objects.get(name="Cash", coa=self.invoice.ledger.coa)
-        # purchases, _ = Account.objects.get_or_create(
-        #     coa=self.invoice.ledger.coa,
-        #     name="Purchases",
-        #     type__name="Direct Costs",
-        # )
-        # sales, _ = Account.objects.get_or_create(
-        #     coa=self.invoice.ledger.coa,
-        #     name="Sales",
-        #     type__name="Sales",
-        # )
-        # vat_charged, _ = Account.objects.get_or_create(
-        #     coa=self.invoice.ledger.coa,
-        #     name="VAT Charged",
-        #     type=AccountType.objects.get(
-        #         name="Current Liability",
-        #         book=self.invoice.ledger.book,
-        #     ),
-        #     defaults={
-        #         "tax_rate": TaxRate.objects.get(
-        #             slug="no-vat",
-        #             book=self.invoice.ledger.book,
-        #         )
-        #     },
-        # )
-        # accounts_receivable, _ = Account.objects.get_or_create(
-        #     coa=self.invoice.ledger.coa,
-        #     name="Accounts Receivable",
-        #     type__name="Current Asset",
-        # )
-
-
-class TestChap5WoodsPyTests:
-    @pytest.mark.django_db
-    def test_balancing_off_simple_1(self):
+        col2 = template.render(context=context)
+        console.print(render_2_cols(grid, Text.from_ansi(col2)))
+
+    def test_chap_5_review_5_1(self):
+        """
+        Three columns accounts
+        :return:
+        """
         print("")
-        print(f"This statement gets mixed with pytest output")
-        ledger = LedgerFactory()
-        coa = ledger.coa
-        accounts_receivable = coa.account_set.get(name="Accounts Receivable")
-        transactions = TransactionFactory.create_batch(
-            50,
-            ledger=ledger,
-            create_transaction_entry_lines__accounts=ledger.coa.account_set.filter(
-                slug__in=[
-                    "bank-account",
-                    "sales",
-                    "accounts-receivable",
-                ]
-            ),
+        ledger = load_5_review_5_1_data()
+
+        accounts = ledger.coa.account_set.filter(
+            type__slug__in=["accounts-receivable", "accounts-payable"]
         )
 
-        # lh = LedgerHelper(ledger)
-        # print(lh.get_account_summary())
+        grid_left = Table.grid()
+        grid_left.add_column()
+        grid_right = Table.grid()
+        grid_right.add_column()
+
+        for account in accounts:
+            summary = (
+                AccountSummaryBuilder(strict_dates=False)
+                .with_ledger(ledger=ledger)
+                .with_account(account)
+                .with_final_balance()
+                # .with_balance_interval("week")
+                .build()
+            )
+            if summary.entries:
+                print(f"{account=}")
+                summary.balance_off()
+                # inspect(account_summary)
+                # account_summary.set_table_format(ThreeColumnFormat())
+                grid_left.add_row(summary.render())
+                summary.set_table_format(ThreeColumnFormat())
+                grid_right.add_row(summary.render())
+
+        console.print(render_2_cols(grid_left, grid_right))
+
+    def test_chap_5_review_5_2(self):
+        """
+        Three columns accounts
+        :return:
+        """
+        print("")
+        ledger = load_5_review_5_2_data()
 
-        entry_set = accounts_receivable.entry_set.filter(
-            transaction__ledger=ledger,
+        accounts = ledger.coa.account_set.filter(
+            type__slug__in=["accounts-receivable", "accounts-payable"]
         )
 
-        test = AccountBalancer(
-            entry_set=entry_set,
-            # start_date="2023-01-01",
-            balance_interval="week",
+        grid_left = Table.grid()
+        grid_left.add_column()
+        grid_right = Table.grid()
+        grid_right.add_column()
+
+        for account in accounts:
+            summary = (
+                AccountSummaryBuilder(strict_dates=False)
+                .with_ledger(ledger=ledger)
+                .with_account(account)
+                .with_final_balance()
+                .with_balance_interval("month")
+                .build()
+            )
+            if summary.entries:
+                print(f"{account=}")
+                summary.set_renderer(RichConsoleRenderer())
+                grid_left.add_row(summary.render())
+                summary.set_table_format(
+                    ThreeColumnFormat(),
+                    decimal_format="8,.0f",
+                    date_format="%b  %e",
+                )
+                grid_right.add_row(summary.render())
+
+        console.print(render_2_cols(grid_left, grid_right))
+
+    def test_chap_5_review_5_5(self):
+        print("")
+        ledger = load_5_review_5_5_data()
+
+        accounts = ledger.coa.account_set.filter(
+            type__slug__in=[
+                "accounts-receivable",
+                "accounts-payable",
+            ]
         )
-        # inspect(test)
 
-        print(pr_account_balanced(test.grouped_entries))
+        report = ConsoleReportBuilder(panel=True)
+
+        for account in accounts:
+            summary = (
+                AccountSummaryBuilder(strict_dates=False)
+                .with_ledger(ledger=ledger)
+                .with_account(account)
+                .with_final_balance()
+                .with_balance_interval("month")
+                .build()
+            )
+            if summary.entries:
+                report.add_column_item(
+                    "left",
+                    summary.set_renderer(
+                        RichConsoleRenderer(
+                            decimal_format="8,.0f",
+                            date_format="%b %e",
+                        )
+                    ).render(),
+                )
+                report.add_column_item(
+                    "right",
+                    summary.set_renderer(
+                        RichConsoleRenderer(
+                            decimal_format="8,.0f",
+                            date_format="%b %e",
+                        )
+                    )
+                    .set_table_format(
+                        ThreeColumnFormat(),
+                        decimal_format="8,.0f",
+                        date_format="%b  %e",
+                    )
+                    .render(),
+                )
+
+        console.print(report.build())
diff --git a/general_ledger/tests/book/test_chap5_pytests.py b/general_ledger/tests/book/test_chap5_pytests.py
new file mode 100644
index 0000000..1d23f2d
--- /dev/null
+++ b/general_ledger/tests/book/test_chap5_pytests.py
@@ -0,0 +1,60 @@
+import pytest
+from rich.console import Console
+from rich.panel import Panel
+from rich.table import Table
+
+from general_ledger.factories import TransactionFactory, LedgerFactory
+from general_ledger.helpers.ledger_helper import LedgerHelper
+
+# from rich import print
+
+console = Console()
+
+
+class TestChap5WoodsPyTests:
+    @pytest.mark.django_db
+    def test_balancing_off_simple_1(self):
+        print("")
+        print(f"This statement gets mixed with pytest output")
+        ledger = LedgerFactory()
+
+        accounts = ledger.account_set.filter(
+            slug__in=[
+                "bank-account",
+                "sales",
+                "accounts-receivable",
+            ]
+        )
+
+        transactions = TransactionFactory.create_batch(
+            50,
+            ledger=ledger,
+            trans_date__start_date="-1y",
+            create_transaction_entry_lines__accounts=accounts,
+        )
+
+        items_left = LedgerHelper.t_accounts_to_grid_col(accounts, ledger)
+
+        # entry_set = accounts_receivable.entry_set.filter(
+        #     transaction__ledger=ledger,
+        # )
+
+        items_right = []
+        for foo in accounts:
+            entry_set = foo.entry_set.filter(
+                transaction__ledger=ledger,
+            )
+            items_right.append(
+                LedgerHelper.do_account_balancer_accounts(
+                    entry_set=entry_set,
+                )
+            )
+
+        grid = Table.grid()
+        grid.add_column()
+        grid.add_column()
+        for i, item in enumerate(accounts):
+            grid.add_row(items_left[i], items_right[i])
+
+        panel = Panel(grid, expand=True)
+        console.print(panel)
diff --git a/general_ledger/tests/book/test_chap6.py b/general_ledger/tests/book/test_chap6.py
index dd1a309..af34c60 100644
--- a/general_ledger/tests/book/test_chap6.py
+++ b/general_ledger/tests/book/test_chap6.py
@@ -1,18 +1,24 @@
-import pytest
-from loguru import logger
-from rich import inspect
+from decimal import Decimal
 
-from general_ledger.helpers import LedgerHelper
-from general_ledger.tests.book.test_chap3 import load_chapter_3_data
-from general_ledger.utils.account_balanced import AccountBalancer
-from general_ledger.utils.account_t_format import AccountTAccount
-from general_ledger.utils.consoler import pr_account_list
+import pytest
+from django.db.models import Count
+from rich.console import Console
 
+from general_ledger.builders.account_set_summary_builder import AccountSetSummaryBuilder
+from general_ledger.helpers.ledger_helper import LedgerHelper
+from general_ledger.tests.book.data_chap6 import (
+    load_chapter_6_data,
+    load_chapter_6_review_6_1_data,
+    load_chapter_6_review_6_2_data,
+    load_chapter_6_review_6_5_data,
+)
+from general_ledger.render.consoler import pr_account_list
 
-def load_chapter_6_data():
+from general_ledger.render.renderer_rich import RichConsoleRenderer
+from general_ledger.render.format_table_rich_trial_balance import TrialBalance
+from general_ledger.render.utility_rich import lists_to_grid_cols
 
-    ledger = load_chapter_3_data()
-    return ledger
+console = Console()
 
 
 class TestChapter6TrialBalance:
@@ -21,48 +27,192 @@ class TestChapter6TrialBalance:
     """
 
     @pytest.mark.django_db
-    def test_chap6_show_balanced_accounts(self):
+    def test_chap_6_2_show_balanced_accounts(self):
+        """
+        print the accounts defined earlier in balanced off T-account format
+        :return:
+        """
+
+        print("")
+
         ledger = load_chapter_6_data()
 
-        lh = LedgerHelper(ledger)
-        print(lh.get_account_summary())
+        ledger_accounts = LedgerHelper.ledger_accounts(ledger)
+
+        summaries = LedgerHelper.accounts_to_summaries(
+            ledger_accounts,
+            start_date="2020-05-01",
+            end_date="2020-05-31",
+        )
+        balanced = LedgerHelper.summaries_to_balanced(summaries)
+        t_accounts = LedgerHelper.balanced_to_t_accounts(balanced)
+
+        summary_set = (
+            AccountSetSummaryBuilder()
+            # .with_entry_set(entry_set)
+            .with_summary_set(balanced)
+            .with_start_date("2020-05-01")
+            .with_end_date("2020-05-31")
+            .build()
+        )
+
+        summary_set.set_renderer(RichConsoleRenderer())
+        summary_set.set_table_format(
+            TrialBalance(),
+            decimal_format="8,.0f",
+            date_format="%b  %e",
+        )
+
+        # inspect(accounts)
+        col_left = t_accounts
+        col_right = summary_set.render()
+
+        # inspect(col_left)
+
+        grid = lists_to_grid_cols(
+            col_left,
+            col_right,
+            random_styles=False,
+        )
+        console.print(grid)
+        # console.print(lists_to_grid_cols(col_left))
+
+    @pytest.mark.django_db
+    def test_chap_6_review_6_1(self):
+        """
+        print the accounts defined earlier in balanced off T-account format
+        :return:
+        """
+
+        print("")
+
+        ledger = load_chapter_6_review_6_1_data()
+        accounts = ledger.coa.account_set.order_by("name")
+        ledger_accounts = LedgerHelper.ledger_accounts(ledger)
+
+        print(pr_account_list(ledger, accounts))
+
+        summaries = LedgerHelper.accounts_to_summaries(
+            ledger_accounts,
+            start_date="2020-05-01",
+            end_date="2020-05-31",
+            final_balance=True,
+        )
+        balanced = LedgerHelper.summaries_to_balanced(summaries)
+        t_accounts = LedgerHelper.balanced_to_t_accounts(balanced)
+
+        summary_set = LedgerHelper.balanced_to_account_sets(
+            balanced,
+            start_date="2020-05-01",
+            end_date="2020-05-31",
+            decimal_format="8,.0f",
+        )
+
+        # inspect(col_left)
+
+        console.print(
+            lists_to_grid_cols(
+                t_accounts,
+                LedgerHelper.render_account_set_summary(summary_set),
+                random_styles=False,
+            )
+        )
+
+        assert summary_set.trial_debit_balance == Decimal("4600")
+        assert summary_set.trial_credit_balance == Decimal("4600")
+
+    @pytest.mark.django_db
+    def test_chap_6_review_6_2(self):
+        """
+        print the accounts defined earlier in balanced off T-account format
+        :return:
+        """
+
+        print("")
+
+        ledger = load_chapter_6_review_6_2_data()
+        accounts = ledger.coa.account_set.order_by("name")
+        ledger_accounts = LedgerHelper.ledger_accounts(ledger)
 
-        purchases = ledger.coa.account_set.get(name="Purchases")
+        print(pr_account_list(ledger, accounts))
 
-        print(
-            pr_account_list(
-                ledger,
-                ledger.coa.account_set.all(),
-                title="account report",
+        summaries = LedgerHelper.accounts_to_summaries(
+            ledger_accounts,
+            start_date="2023-08-01",
+            end_date="2023-08-31",
+            final_balance=True,
+        )
+        balanced = LedgerHelper.summaries_to_balanced(summaries)
+        t_accounts = LedgerHelper.balanced_to_t_accounts(balanced)
+
+        summary_set = LedgerHelper.balanced_to_account_sets(
+            balanced,
+            start_date="2023-08-01",
+            end_date="2023-08-31",
+            decimal_format="8,.0f",
+        )
+
+        # inspect(col_left)
+
+        console.print(
+            lists_to_grid_cols(
+                t_accounts,
+                LedgerHelper.render_account_set_summary(summary_set),
+                random_styles=False,
             )
         )
 
-        test = AccountBalancer(
-            ledger,
-            purchases,
+        assert summary_set.trial_debit_balance == Decimal("7007")
+        assert summary_set.trial_credit_balance == Decimal("7007")
+
+    @pytest.mark.django_db
+    def test_chap_6_review_6_5(self):
+        """
+        print the accounts defined earlier in balanced off T-account format
+        :return:
+        """
+
+        print("")
+
+        ledger = load_chapter_6_review_6_5_data()
+        ledger_accounts = LedgerHelper.ledger_accounts(ledger)
+
+        accounts = ledger.account_set.annotate(entry_count=Count("entry")).filter(
+            entry_count__gt=0
+        )
+        print(pr_account_list(ledger, accounts))
+
+        summaries = LedgerHelper.accounts_to_summaries(
+            ledger_accounts,
+            start_date="2023-04-01",
+            end_date="2023-04-30",
+            final_balance=True,
         )
-        inspect(test)
+        # print(summaries)
 
-        test2 = AccountBalancer(
-            ledger,
-            purchases,
-            "2013-05-09",
+        balanced = LedgerHelper.summaries_to_balanced(summaries)
+        t_accounts = LedgerHelper.balanced_to_t_accounts(balanced)
+
+        # print(balanced)
+
+        summary_set = LedgerHelper.balanced_to_account_sets(
+            balanced,
+            start_date="2023-04-01",
+            end_date="2023-04-30",
+            decimal_format="8,.0f",
+        )
+
+        # inspect(col_left)
+
+        console.print(
+            lists_to_grid_cols(
+                t_accounts,
+                LedgerHelper.render_account_set_summary(summary_set),
+                random_styles=False,
+            )
         )
 
-        inspect(test2)
-        # ata = AccountTAccount(
-        #     test2.account.name,
-        #     "ref",
-        #     test2.debit_rows,
-        #     test2.credit_rows,
-        # )
-        # print(ata.report())
-        #
-        # inspect(ledger.coa.account_set.all())
-
-        # test3 = AccountBalanced(
-        #     ledger,
-        #     purchases,
-        #     end_date="2013-05-09",
-        # )
-        # inspect(test3)
+        assert summary_set.trial_debit_balance == Decimal("5080")
+        assert summary_set.trial_credit_balance == Decimal("5080")
+        # @TODO make account summary only return relevant accounts
+        assert len(summary_set.summary_set) == 15
diff --git a/general_ledger/tests/book/test_chap7.py b/general_ledger/tests/book/test_chap7.py
index 565d368..c6d0bb9 100644
--- a/general_ledger/tests/book/test_chap7.py
+++ b/general_ledger/tests/book/test_chap7.py
@@ -1,270 +1,231 @@
-from general_ledger.builders import TransactionBuilder
-from general_ledger.factories import BookFactory
-from general_ledger.models import Direction
-
-
-def get_or_create_account(coa, name, slug=None, tax_slug=None):
-    account_type = coa.book.accounttype_set.get(slug=slug) if slug else None
-    tax_rate = coa.book.taxrate_set.get(slug=tax_slug) if tax_slug else None
-    account, _ = coa.account_set.get_or_create(
-        name=name,
-        type=account_type,
-        tax_rate=tax_rate,
-    )
-    return account
-
-
-def post_transaction(ledger, description, date, entries):
-    tb = TransactionBuilder(ledger=ledger, description=description)
-    tb.set_trans_date(date)
-    for account, amount, direction in entries:
-        tb.add_entry(account, amount, direction)
-    tb.build().post()
-
-
-def load_exhibit_7_1():
-    book = BookFactory()
-    ledger = book.get_default_ledger()
-    coa = book.get_default_coa()
-
-    general_expenses = get_or_create_account(
-        coa, "General Expenses", "overhead", "20-vat-on-expenses"
-    )
-    drawings = get_or_create_account(coa, "Drawings", "equity", "no-vat")
-    fixtures = get_or_create_account(
-        coa, "Fixtures", "non-current-asset", "20-vat-on-expenses"
-    )
-    rent = get_or_create_account(coa, "Rent", "overhead", "20-vat-on-expenses")
-    lighting = get_or_create_account(
-        coa, "Lighting Expenses", "overhead", "5-vat-on-expenses"
-    )
-    sales = coa.account_set.get(name="Sales")
-    purchases = coa.account_set.get(name="Purchases")
-    accounts_receivable = coa.account_set.get(name="Accounts Receivable")
-    accounts_payable = coa.account_set.get(name="Accounts Payable")
-    inventory = coa.account_set.get(name="Inventory")
-    bank = coa.account_set.get(name="Bank Account")
-    cash = coa.account_set.get(name="Cash")
-    capital = coa.account_set.get(name="Capital")
-    opening_balances = coa.account_set.get(name="Opening Balances")
-
-    transactions = [
-        (
-            opening_balances,
-            "38500.00",
-            Direction.DEBIT,
-            sales,
-            "38500.00",
-            Direction.CREDIT,
-        ),
-        (
-            opening_balances,
-            "600.00",
-            Direction.CREDIT,
-            general_expenses,
-            "600.00",
-            Direction.DEBIT,
-        ),
-        (
-            opening_balances,
-            "7000.00",
-            Direction.CREDIT,
-            drawings,
-            "7000.00",
-            Direction.DEBIT,
-        ),
-        (
-            opening_balances,
-            "5000.00",
-            Direction.CREDIT,
-            fixtures,
-            "5000.00",
-            Direction.DEBIT,
-        ),
-        (
-            opening_balances,
-            "6800.00",
-            Direction.CREDIT,
-            accounts_receivable,
-            "6800.00",
-            Direction.DEBIT,
-        ),
-        (
-            accounts_payable,
-            "9100.00",
-            Direction.CREDIT,
-            opening_balances,
-            "9100.00",
-            Direction.DEBIT,
-        ),
-        (
-            opening_balances,
-            "3000.00",
-            Direction.CREDIT,
-            inventory,
-            "3000.00",
-            Direction.DEBIT,
-        ),
-        (
-            opening_balances,
-            "15100.00",
-            Direction.CREDIT,
-            bank,
-            "15100.00",
-            Direction.DEBIT,
-        ),
-        (opening_balances, "200.00", Direction.CREDIT, cash, "200.00", Direction.DEBIT),
-        (
-            capital,
-            "20000.00",
-            Direction.CREDIT,
-            opening_balances,
-            "20000.00",
-            Direction.DEBIT,
-        ),
-        (
-            purchases,
-            "29000.00",
-            Direction.DEBIT,
-            opening_balances,
-            "29000.00",
-            Direction.CREDIT,
-        ),
-        (
-            lighting,
-            "1500.00",
-            Direction.DEBIT,
-            opening_balances,
-            "1500.00",
-            Direction.CREDIT,
-        ),
-        (
-            rent,
-            "2400.00",
-            Direction.DEBIT,
-            opening_balances,
-            "2400.00",
-            Direction.CREDIT,
-        ),
-    ]
-
-    for entry in transactions:
-        post_transaction(
-            ledger,
-            "Opening Balance",
-            "2012-12-1",
-            [(entry[0], entry[1], entry[2]), (entry[3], entry[4], entry[5])],
+from datetime import date
+from decimal import Decimal
+
+import pytest
+from rich.console import Console
+
+from general_ledger.helpers.ledger_helper import LedgerHelper
+from general_ledger.render.format_statement_rich_table import StatementFormatRichTable
+from general_ledger.render.format_statement_rich_tree import StatementTreeFormat
+from general_ledger.render.format_table_rich_trial_balance import TrialBalance
+from general_ledger.render.renderer_rich import RichConsoleRenderer
+from general_ledger.render.renderer_statement import StatementRenderer
+from general_ledger.render.utility_rich import ConsoleReportBuilder, lists_to_grid_cols
+from general_ledger.statements.meta import NodeMeta, DetailLevel
+from general_ledger.statements.nodes.income_statement import IncomeStatementNode
+from general_ledger.statements.nodes.trading_account import TradingAccountNode
+from general_ledger.statements.provider_django import DjangoProvider
+from general_ledger.tests.book.data_chap7 import (
+    load_chapter_7_exhibit_7_1,
+    load_chapter_7_exhibit_7_3,
+    load_chapter_7_review_7_2,
+    load_chapter_7_review_7_5,
+)
+from general_ledger.utils.data_loader import tx
+
+console = Console()
+
+
+class TestChapter7IncomeStatement:
+    """
+    trial balance stuff
+    """
+
+    def setup_method(self):
+        print("")
+
+    @pytest.mark.django_db
+    def test_chap_7_exhibit_7_1(self):
+        """
+        load the data and sanity check the trial balance
+        :return:
+        """
+        print("")
+
+        ledger = load_chapter_7_exhibit_7_1()
+        ledger_accounts = LedgerHelper.ledger_accounts(ledger)
+
+        kwargs = {
+            "start_date": "2019-01-01",
+            "end_date": "2019-12-31",
+            "balance_interval": "year",
+        }
+
+        summaries = LedgerHelper.accounts_to_summaries(
+            ledger_accounts,
+            **kwargs,
         )
+        balanced = LedgerHelper.summaries_to_balanced(summaries)
 
-    return ledger
-
-
-def load_exhibit_7_3():
-    book = BookFactory()
-    ledger = book.get_default_ledger()
-    coa = book.get_default_coa()
-
-    fixtures, _ = coa.account_set.get_or_create(
-        name="Fixtures",
-        type=book.accounttype_set.get(slug="non-current-asset"),
-        tax_rate=book.taxrate_set.get(slug="20-vat-on-expenses"),
-    )
-    purchases = coa.account_set.get(
-        name="Purchases",
-        type__slug="direct-costs",
-    )
-    accounts_receivable = coa.account_set.get(
-        name="Accounts Receivable",
-        type__slug="accounts-receivable",
-    )
-    accounts_payable = coa.account_set.get(
-        name="Accounts Payable",
-        type__slug="accounts-payable",
-    )
-    inventory = coa.account_set.get(
-        name="Inventory",
-        type__slug="inventory",
-    )
-    bank = coa.account_set.get(name="Bank Account")
-    cash = coa.account_set.get(name="Cash", coa=coa)
-    capital = coa.account_set.get(name="Capital", coa=coa)
-    opening_balances = coa.account_set.get(name="Opening Balances", coa=coa)
-
-    tb = TransactionBuilder(
-        ledger=ledger,
-        description="Opening Balance",
-    )
-    tb.set_trans_date("2012-12-1")
-    tb.add_entry(opening_balances, "5000.00", Direction.CREDIT)
-    tb.add_entry(fixtures, "5000.00", Direction.DEBIT)
-    tx = tb.build()
-    assert tx.can_post()
-    tx.post()
-
-    tb = TransactionBuilder(
-        ledger=ledger,
-        description="Opening Balance",
-    )
-    tb.set_trans_date("2012-12-1")
-    tb.add_entry(opening_balances, "6800.00", Direction.CREDIT)
-    tb.add_entry(accounts_receivable, "6800.00", Direction.DEBIT)
-    tx = tb.build()
-    assert tx.can_post()
-    tx.post()
-
-    tb = TransactionBuilder(
-        ledger=ledger,
-        description="Opening Balance",
-    )
-    tb.set_trans_date("2012-12-1")
-    tb.add_entry(accounts_payable, "9100.00", Direction.CREDIT)
-    tb.add_entry(opening_balances, "9100.00", Direction.DEBIT)
-    tx = tb.build()
-    assert tx.can_post()
-    tx.post()
-
-    tb = TransactionBuilder(
-        ledger=ledger,
-        description="Opening Balance",
-    )
-    tb.set_trans_date("2012-12-1")
-    tb.add_entry(opening_balances, "3000.00", Direction.CREDIT)
-    tb.add_entry(inventory, "3000.00", Direction.DEBIT)
-    tx = tb.build()
-    assert tx.can_post()
-    tx.post()
-
-    tb = TransactionBuilder(
-        ledger=ledger,
-        description="Opening Balance",
-    )
-    tb.set_trans_date("2012-12-1")
-    tb.add_entry(opening_balances, "15100.00", Direction.CREDIT)
-    tb.add_entry(bank, "15100.00", Direction.DEBIT)
-    tx = tb.build()
-    assert tx.can_post()
-    tx.post()
-
-    tb = TransactionBuilder(
-        ledger=ledger,
-        description="Opening Balance",
-    )
-    tb.set_trans_date("2012-12-1")
-    tb.add_entry(opening_balances, "200.00", Direction.CREDIT)
-    tb.add_entry(cash, "200.00", Direction.DEBIT)
-    tx = tb.build()
-    assert tx.can_post()
-    tx.post()
-
-    tb = TransactionBuilder(
-        ledger=ledger,
-        description="Opening Balance",
-    )
-    tb.set_trans_date("2012-12-1")
-    tb.add_entry(capital, "21000.00", Direction.CREDIT)
-    tb.add_entry(opening_balances, "21000.00", Direction.DEBIT)
-    tx = tb.build()
-    assert tx.can_post()
-    tx.post()
-
-    return ledger
+        summary_set = LedgerHelper.balanced_to_account_sets(
+            balanced,
+            **kwargs,
+        )
+        assert summary_set.trial_debit_balance == Decimal("67600")
+        assert summary_set.trial_credit_balance == Decimal("67600")
+
+    @pytest.mark.django_db
+    def test_chap_7_trading_account_1(self):
+        print("")
+
+        ledger = load_chapter_7_exhibit_7_1()
+        ledger_accounts = LedgerHelper.ledger_accounts(ledger)
+        provider = DjangoProvider(ledger=ledger)
+
+        context = {
+            "start_date": "2019-01-01",
+            "end_date": "2019-12-31",
+            "balance_interval": "year",
+            "provider": provider,
+        }
+        # print(pr_account_list(ledger, accounts))
+
+        LedgerHelper.do_stuff1(ledger_accounts, do_print=False, **context)
+
+        trading_account = TradingAccountNode(
+            meta=NodeMeta(
+                show_subtotal=True,
+            ),
+            **context,
+        ).ensure_expanded()
+
+        console.print(trading_account)
+        # inspect(ledger_accounts)
+
+    @pytest.mark.django_db
+    def test_chap_7_exhibit_7_3(self):
+        print("")
+
+        ledger = load_chapter_7_exhibit_7_3()
+        kwargs = {
+            "start_date": "2019-01-01",
+            "end_date": "2019-12-31",
+            "balance_interval": "year",
+            "ledger": ledger,
+        }
+        summary_set = LedgerHelper.quick_summary_set(**kwargs)
+        # @TODO this needs the renderer set or it fails...?!?
+        summary_set.set_renderer(RichConsoleRenderer())
+        summary_set.set_table_format(
+            TrialBalance(),
+            **kwargs,
+        )
+        console.print(summary_set.render())
+
+    @pytest.mark.django_db
+    def test_chap_7_review_7_2(self):
+
+        ledger = load_chapter_7_review_7_2()
+        ledger_accounts = LedgerHelper.ledger_accounts(ledger)
+        provider = DjangoProvider(ledger=ledger)
+        context = {
+            "provider": provider,
+            "start_date": "2023-7-1",
+            "end_date": "2024-06-30",
+            "balance_interval": "year",
+            "ledger": ledger,
+        }
+
+        statement = (
+            IncomeStatementNode(
+                meta=NodeMeta(
+                    show_subtotal=True,
+                ),
+                label="Income Statement",
+                **context,
+            )
+            .ensure_expanded()
+            .prune_empty()
+        )
+        statement.set_renderer(StatementRenderer())
+        statement.set_render_format(
+            "statement",
+            StatementFormatRichTable(),
+            # detail_level=DetailLevel.FULL,
+        ).render()
+        statement.set_renderer(StatementRenderer())
+        statement.set_render_format(
+            "statement",
+            StatementTreeFormat(),
+            detail_level=DetailLevel.FULL,
+        ).render()
+
+    @pytest.mark.django_db
+    def test_chap_7_review_7_5(self):
+        """
+        load the data and produce the trial balance without the inventory
+        as this is applied directly to the trading account
+        """
+
+        ledger = load_chapter_7_review_7_5()
+        coa = ledger.book.get_default_coa()
+        provider = DjangoProvider(ledger=ledger)
+
+        context = {
+            "provider": provider,
+            "ledger": ledger,
+            "balance_interval": "month",
+            "start_date": "2023-9-1",
+            "end_date": "2023-9-30",
+            "final_balance": True,
+        }
+
+        summary_set = LedgerHelper.quick_summary_set(**context)
+
+        report = ConsoleReportBuilder().add_column_item("left", summary_set.render())
+        trial_balance = summary_set.set_table_format(TrialBalance()).render()
+
+        # fmt: off
+        inventory, opening_balances = [
+            coa.get_or_create(*args)
+            for k, (args) in {
+                "inventory": ["Inventory", "inventory", "no-vat"],
+                "opening_balances": ["Opening Balances", "equity", "no-vat"],
+            }.items()
+        ]
+        # fmt: on
+
+        txs = [
+            tx(ledger, dr, amt, dt, cr)
+            for dr, amt, dt, cr in [
+                # applied in the calculation of the trading account
+                (inventory, "570", "2023-09-30", opening_balances),
+            ]
+        ]
+        statement = (
+            IncomeStatementNode(
+                meta=NodeMeta(
+                    show_subtotal=True,
+                ),
+                **context,
+            )
+            .ensure_expanded()
+            .set_renderer(StatementRenderer())
+            .set_render_format(
+                "statement",
+                StatementFormatRichTable(),
+            )
+        )
+        report.add_column_item(
+            "right",
+            lists_to_grid_cols(
+                [trial_balance, statement],
+            ),
+        )
+
+        console.print(report.build())
+
+        statement = IncomeStatementNode(
+            label="Income Statement",
+            meta=NodeMeta(
+                show_subtotal=True,
+            ),
+            **context,
+        ).ensure_expanded()
+
+        statement.set_renderer(StatementRenderer())
+        statement.set_render_format(
+            "statement",
+            StatementFormatRichTable(),
+            # detail_level=DetailLevel.FULL,
+        ).render()
diff --git a/general_ledger/tests/book/test_chap7_review_7_1.py b/general_ledger/tests/book/test_chap7_review_7_1.py
new file mode 100644
index 0000000..0923d0d
--- /dev/null
+++ b/general_ledger/tests/book/test_chap7_review_7_1.py
@@ -0,0 +1,93 @@
+import pytest
+from rich.console import Console
+
+from general_ledger.helpers.ledger_helper import LedgerHelper
+from general_ledger.render.format_statement_rich_table import StatementFormatRichTable
+from general_ledger.render.format_statement_rich_table_reversed import (
+    StatementTableFormatReverse,
+)
+from general_ledger.render.renderer_statement import StatementRenderer
+from general_ledger.render.utility_rich import ConsoleReportBuilder, lists_to_grid_cols
+from general_ledger.statements.meta import NodeMeta
+from general_ledger.statements.nodes.income_statement import IncomeStatementNode
+from general_ledger.statements.provider_django import DjangoProvider
+from general_ledger.tests.book.data_chap7 import (
+    load_chapter_7_review_7_1,
+)
+
+console = Console()
+
+
+class TestChapter7IncomeStatement:
+    """
+    trial balance stuff
+    """
+
+    def setup_method(self):
+        print("")
+
+    @pytest.mark.django_db
+    def test_chap_7_review_7_1(self):
+        print("")
+
+        ledger = load_chapter_7_review_7_1()
+        ledger_accounts = LedgerHelper.ledger_accounts(ledger)
+        provider = DjangoProvider(ledger=ledger)
+        context = {
+            "provider": provider,
+            "ledger": ledger,
+            "start_date": "2022-11-01",
+            "end_date": "2023-10-31",
+            "balance_interval": "year",
+        }
+
+        report = ConsoleReportBuilder()
+
+        statement1 = (
+            IncomeStatementNode(
+                meta=NodeMeta(
+                    show_subtotal=True,
+                ),
+                label="Income Statement",
+                **context,
+            )
+            .ensure_expanded()
+            .prune_empty()
+        )
+
+        statement1.set_renderer(
+            StatementRenderer(),
+        )
+        statement1.set_render_format(
+            "statement",
+            StatementFormatRichTable(),
+            # detail_level=DetailLevel.FULL,
+        )
+        # statement.set_renderer(StatementRenderer())
+
+        report.add_column_item("left", statement1)
+
+        provider = DjangoProvider(ledger=ledger)
+        statement2 = (
+            IncomeStatementNode(
+                meta=NodeMeta(
+                    show_subtotal=True,
+                ),
+                **context,
+            )
+            .ensure_expanded()
+            .set_renderer(StatementRenderer())
+            .set_render_format(
+                "statement",
+                StatementTableFormatReverse(),
+            )
+        )
+
+        report.add_column_item(
+            "right",
+            lists_to_grid_cols(
+                [statement2],
+            ),
+        )
+
+        console.print(report.build())
diff --git a/general_ledger/tests/book/test_chap8.py b/general_ledger/tests/book/test_chap8.py
new file mode 100644
index 0000000..8e3858b
--- /dev/null
+++ b/general_ledger/tests/book/test_chap8.py
@@ -0,0 +1,288 @@
+import pytest
+from rich import print as rprint
+from rich.console import Console
+from rich.pretty import Pretty
+
+from general_ledger.django.models import Account
+from general_ledger.helpers.ledger_helper import LedgerHelper
+from general_ledger.render.format_statement_rich_table import StatementFormatRichTable
+from general_ledger.render.format_statement_rich_tree import StatementTreeFormat
+from general_ledger.render.format_table_rich_trial_balance import TrialBalance
+from general_ledger.render.renderer_rich import RichConsoleRenderer
+from general_ledger.render.renderer_statement import StatementRenderer
+from general_ledger.render.utility_rich import ConsoleReportBuilder, lists_to_grid_cols
+from general_ledger.statements.meta import (
+    NodeMeta,
+    DetailLevel,
+    AddOperation,
+    Operation,
+)
+from general_ledger.statements.nodes.balance_sheet import BalanceSheetNode
+from general_ledger.statements.nodes.capital import CapitalNode
+from general_ledger.statements.nodes.income_statement import IncomeStatementNode
+from general_ledger.statements.provider_django import DjangoProvider
+from general_ledger.tests.book.data_chap7 import load_chapter_7_exhibit_7_1
+from general_ledger.tests.book.data_chap8 import load_chapter_8_exhibit_8_1
+from general_ledger.utils.data_loader import tx
+
+console = Console()
+
+
+class TestChapter8BalanceSheets:
+    """Balance Sheet stuff"""
+
+    @pytest.mark.django_db
+    def test_chap_8_exhibit_8_1(self):
+        """
+        load the data and sanity check the trial balance
+        :return:
+        """
+
+        ledger = load_chapter_8_exhibit_8_1()
+        provider = DjangoProvider(ledger=ledger)
+        ledger_accounts = LedgerHelper.ledger_accounts(ledger)
+
+        context = {
+            "provider": provider,
+            "ledger": ledger,
+            "start_date": "2019-01-01",
+            "end_date": "2019-12-31",
+            "balance_interval": "year",
+        }
+        summary_set = LedgerHelper.quick_summary_set(**context)
+
+        # need to set renderer before setting table format
+        summary_set.set_renderer(RichConsoleRenderer())
+
+        statement = BalanceSheetNode(
+            meta=NodeMeta(
+                show_subtotal=True,
+            ),
+            **context,
+        ).ensure_expanded()
+
+        report = (
+            ConsoleReportBuilder()
+            .add_column_item("left", summary_set.render())
+            .add_column_item(
+                "right",
+                lists_to_grid_cols(
+                    [
+                        summary_set.set_table_format(TrialBalance()).render(),
+                        statement.render(),
+                    ],
+                ),
+            )
+            .build()
+        )
+
+        console.print(report)
+
+    @pytest.mark.django_db
+    def test_chap_8_exhibit_8_5(self):
+        """
+        load the data and sanity check the trial balance
+        :return:
+        """
+
+        # ledger = load_chapter_8_exhibit_8_1()
+        ledger = load_chapter_7_exhibit_7_1()
+        coa = ledger.book.get_default_coa()
+        provider = DjangoProvider(ledger=ledger)
+
+        # fmt: off
+        inventory, opening_balances = [
+            coa.get_or_create(*args)
+            for k, (args) in {
+                "inventory": ["Inventory", "inventory", "no-vat"],
+                "opening_balances": ["Opening Balances", "equity", "no-vat"],
+            }.items()
+        ]
+        # fmt: on
+
+        txs = [
+            tx(ledger, dr, amt, dt, cr)
+            for dr, amt, dt, cr in [
+                # applied in the calculation of the trading account
+                (inventory, "3000", "2019-12-31", opening_balances),
+            ]
+        ]
+
+        # ledger_accounts = LedgerHelper.ledger_accounts(ledger)
+
+        context = {
+            "provider": provider,
+            "ledger": ledger,
+            "start_date": "2019-01-01",
+            "end_date": "2019-12-31",
+            "balance_interval": "year",
+        }
+        summary_set = LedgerHelper.quick_summary_set(**context)
+
+        statement = BalanceSheetNode(
+            meta=NodeMeta(
+                show_subtotal=True,
+            ),
+            **context,
+        ).ensure_expanded()
+
+        item1 = statement.render()
+
+        statement.set_renderer(StatementRenderer())
+        item2 = statement.set_render_format(
+            "statement",
+            StatementTreeFormat(),
+            detail_level=DetailLevel.FULL,
+        ).render()
+
+        item_statement_3 = (
+            IncomeStatementNode(
+                meta=NodeMeta(
+                    show_subtotal=True,
+                ),
+                label="Income Statement",
+                **context,
+            )
+            .ensure_expanded()
+            .prune_empty()
+        ).render()
+
+        statement4 = CapitalNode(
+            meta=NodeMeta(
+                show_subtotal=True,
+            ),
+            **context,
+        ).ensure_expanded()
+        statement4.set_renderer(StatementRenderer())
+
+        item5 = statement4.set_render_format(
+            "statement",
+            StatementTreeFormat(),
+            detail_level=DetailLevel.FULL,
+        ).render()
+
+        report = (
+            ConsoleReportBuilder()
+            .add_column_item(
+                "left",
+                lists_to_grid_cols(
+                    [
+                        summary_set.render(),
+                    ]
+                ),
+            )
+            .add_column_item(
+                "right",
+                lists_to_grid_cols(
+                    [
+                        summary_set.set_table_format(TrialBalance()).render(),
+                        item1,
+                        item_statement_3,
+                        item2,
+                        statement4,
+                        item5,
+                    ],
+                ),
+            )
+            .build()
+        )
+
+        console.print(report)
+
+        rprint(Account.objects.all())
+
+    @pytest.mark.django_db
+    def test_chap_8_exhibit_8_5_b(self):
+
+        ledger = load_chapter_7_exhibit_7_1()
+        coa = ledger.book.get_default_coa()
+        provider = DjangoProvider(ledger=ledger)
+
+        context = {
+            "provider": provider,
+            "ledger": ledger,
+            "start_date": "2019-01-01",
+            "end_date": "2019-12-31",
+            "balance_interval": "year",
+        }
+        # fmt: off
+        inventory, opening_balances = [
+            coa.get_or_create(*args)
+            for k, (args) in {
+                "inventory": ["Inventory", "inventory", "no-vat"],
+                "opening_balances": ["Opening Balances", "equity", "no-vat"],
+            }.items()
+        ]
+        # fmt: on
+
+        txs = [
+            tx(ledger, dr, amt, dt, cr)
+            for dr, amt, dt, cr in [
+                # applied in the calculation of the trading account
+                (inventory, "3000", "2019-12-31", opening_balances),
+            ]
+        ]
+
+        capital_node = CapitalNode(
+            meta=NodeMeta(
+                show_subtotal=True,
+            ),
+            **context,
+        ).ensure_expanded()
+
+        income_statement = (
+            IncomeStatementNode(
+                label="Income Statement",
+                operation=AddOperation,
+                meta=NodeMeta(
+                    show_subtotal=True,
+                    operation=Operation.ADD,
+                    expand=DetailLevel.VALUE,
+                ),
+                **context,
+            ).ensure_expanded()
+            # .prune_empty()
+        )
+
+        console.print(Pretty(income_statement))
+
+        capital_node.find("Capital").add_child(income_statement)
+
+        capital_node.set_renderer(StatementRenderer())
+        right1 = capital_node.set_render_format(
+            "statement",
+            StatementFormatRichTable(),
+            # detail_level=DetailLevel.FULL,
+        ).render()
+
+        capital_node.set_renderer(StatementRenderer())
+        left1 = capital_node.set_render_format(
+            "statement",
+            StatementTreeFormat(),
+            detail_level=DetailLevel.FULL,
+        ).render()
+
+        report = (
+            ConsoleReportBuilder()
+            .add_column_item(
+                "left",
+                lists_to_grid_cols(
+                    [
+                        left1,
+                    ]
+                ),
+            )
+            .add_column_item(
+                "right",
+                lists_to_grid_cols(
+                    [
+                        right1,
+                    ],
+                ),
+            )
+            .build()
+        )
+
+        console.print(report)
+
+        rprint(Account.objects.all())
diff --git a/general_ledger/tests/builders/test_balance_sheet_builder.py b/general_ledger/tests/builders/test_balance_sheet_builder.py
index 447039b..a693e27 100644
--- a/general_ledger/tests/builders/test_balance_sheet_builder.py
+++ b/general_ledger/tests/builders/test_balance_sheet_builder.py
@@ -1,17 +1,15 @@
 import pytest
-from rich import inspect
-from rich import print as rprint
 
 # from rich import print
 from rich.console import Console
 
 from general_ledger.builders.balance_sheet import BalanceSheetBuilder
-from general_ledger.helpers import LedgerHelper
-from general_ledger.models import AccountType, Entry
+from general_ledger.django.models import AccountType
+from general_ledger.helpers.ledger_helper import LedgerHelper
+from general_ledger.tests.book.data_chap7 import load_chapter_7_exhibit_7_1
 from general_ledger.tests.book.test_chap5 import load_chapter_5_data
-from general_ledger.tests.book.test_chap7 import load_exhibit_7_3, load_exhibit_7_1
-from general_ledger.utils.consoler import pr_account_list
-from colorama import Back, Style
+
+from general_ledger.render.utility_rich import lists_to_grid_cols
 
 console = Console()
 
@@ -28,62 +26,85 @@ class TestBalanceSheetBuilder:
     @pytest.mark.django_db
     def test_simple_balance_sheet_builder_1(self):
 
-        ledger = load_exhibit_7_1()
-
-        builder = BalanceSheetBuilder(
-            ledger=ledger,
+        ledger = load_chapter_7_exhibit_7_1()
+        # accounts = ledger.coa.account_set.exclude(
+        #     type__slug__in=["opening-balances", "inventory"]
+        # ).order_by("name")
+        accounts = ledger.coa.account_set.order_by("name")
+        ledger_accounts = LedgerHelper.ledger_accounts(ledger)
+
+        summaries = LedgerHelper.accounts_to_summaries(
+            ledger_accounts,
+            # start_date="2020-05-01",
+            # end_date="2020-05-31",
+            final_balance=True,
         )
-
-        lh = LedgerHelper(ledger)
-        print(lh.get_account_summary())
-
-        # inspect(ledger)
-
-        # ac = AccountContext(cash)
-        # self.logger.info(ac.get_context_report())
-
-        balance_sheet = builder.build()
-
-        # accounts = balance_sheet.ledger.coa.account_set.all()
-        # print(pr_account_list(accounts, title="All accounts in COA"))
-
-        accounts_nca = balance_sheet.get_non_current_asset_accounts()
-        print(pr_account_list(ledger, accounts_nca, title="Non Current Asset accounts"))
-
-        # Combine the querysets to get only entries in both
-        # combined_entries = transaction_entries & account_entries
-        combined_entries_nca = Entry.objects.filter(
-            transaction__ledger=ledger,
-            account__in=accounts_nca,
+        balanced = LedgerHelper.summaries_to_balanced(summaries)
+        t_accounts = LedgerHelper.balanced_to_t_accounts(balanced)
+
+        summary_set = LedgerHelper.balanced_to_account_sets(
+            balanced,
+            start_date="2019-01-01",
+            end_date="2019-12-31",
+            decimal_format="8,.0f",
         )
 
-        # inspect(combined_entries_nca.balance())
-
-        accounts_ca = balance_sheet.get_current_asset_accounts()
-        print(pr_account_list(ledger, accounts_ca, title="Current Asset account"))
+        # inspect(col_left)
 
-        # Combine the querysets to get only entries in both
-        # combined_entries = transaction_entries & account_entries
-        combined_entries_ca = Entry.objects.filter(
-            transaction__ledger=ledger,
-            account__in=accounts_ca,
+        console.print(
+            lists_to_grid_cols(
+                t_accounts,
+                LedgerHelper.render_account_set_summary(summary_set),
+                random_styles=False,
+            )
         )
 
-        rprint(
-            "total assets "
-            + str(
-                combined_entries_nca.debit_balance()
-                + combined_entries_ca.debit_balance()
-            )
+        builder = BalanceSheetBuilder(
+            ledger=ledger,
         )
 
-        # inspect(combined_entries_ca.balance())
+        balance_sheet = builder.build()
 
-        accounts = balance_sheet.get_current_liabilities_accounts()
-        print(pr_account_list(ledger, accounts, title="Current Liability accounts"))
+        # accounts = balance_sheet.ledger.coa.account_set.all()
+        # print(pr_account_list(accounts, title="All accounts in COA"))
 
-        accounts = balance_sheet.get_non_current_liabilities_accounts()
-        print(pr_account_list(ledger, accounts, title="Non Current Liability accounts"))
+        # accounts_nca = balance_sheet.get_non_current_asset_accounts()
+        # print(pr_account_list(ledger, accounts_nca, title="Non Current Asset accounts"))
+        #
+        # # Combine the querysets to get only entries in both
+        # # combined_entries = transaction_entries & account_entries
+        # combined_entries_nca = Entry.objects.filter(
+        #     transaction__ledger=ledger,
+        #     account__in=accounts_nca,
+        # )
+        #
+        # # inspect(combined_entries_nca.balance())
+        #
+        # accounts_ca = balance_sheet.get_current_asset_accounts()
+        # print(pr_account_list(ledger, accounts_ca, title="Current Asset account"))
+        #
+        # # Combine the querysets to get only entries in both
+        # # combined_entries = transaction_entries & account_entries
+        # combined_entries_ca = Entry.objects.filter(
+        #     transaction__ledger=ledger,
+        #     account__in=accounts_ca,
+        # )
+        #
+        # rprint(
+        #     "total assets "
+        #     + str(
+        #         combined_entries_nca.debit_balance()
+        #         + combined_entries_ca.debit_balance()
+        #     )
+        # )
+        #
+        # # inspect(combined_entries_ca.balance())
+        #
+        # accounts = balance_sheet.get_current_liabilities_accounts()
+        # print(pr_account_list(ledger, accounts, title="Current Liability accounts"))
+        #
+        # accounts = balance_sheet.get_non_current_liabilities_accounts()
+        # print(pr_account_list(ledger, accounts, title="Non Current Liability accounts"))
 
     @pytest.mark.django_db
     def test_simple_balance_sheet_builder_2(self):
@@ -98,55 +119,55 @@ def test_simple_balance_sheet_builder_2(self):
         # print(lh.get_account_summary())
 
         balance_sheet = builder.build()
-
-        accounts = balance_sheet.ledger.coa.account_set.all()
-        print(pr_account_list(ledger, accounts, title="All accounts in COA"))
-
-        # Combine the querysets to get only entries in both
-        # combined_entries = transaction_entries & account_entries
-        combined_entries = Entry.objects.filter(
-            transaction__ledger=ledger,
-            account__in=accounts,
-        )
-
-        # inspect(combined_entries.balance())
-
-        accounts = balance_sheet.get_non_current_asset_accounts()
-        print(pr_account_list(ledger, accounts, title="Non Current Asset accounts"))
-
-        accounts = balance_sheet.get_current_asset_accounts()
-        print(pr_account_list(ledger, accounts, title="Current Asset account"))
-
-        accounts = balance_sheet.get_current_liabilities_accounts()
-        print(pr_account_list(ledger, accounts, title="Current Liability accounts"))
-
-        # Combine the querysets to get only entries in both
+        #
+        # accounts = balance_sheet.ledger.coa.account_set.all()
+        # print(pr_account_list(ledger, accounts, title="All accounts in COA"))
+        #
+        # # Combine the querysets to get only entries in both
+        # # combined_entries = transaction_entries & account_entries
+        # combined_entries = Entry.objects.filter(
+        #     transaction__ledger=ledger,
+        #     account__in=accounts,
+        # )
+        #
+        # # inspect(combined_entries.balance())
+        #
+        # accounts = balance_sheet.get_non_current_asset_accounts()
+        # print(pr_account_list(ledger, accounts, title="Non Current Asset accounts"))
+        #
+        # accounts = balance_sheet.get_current_asset_accounts()
+        # print(pr_account_list(ledger, accounts, title="Current Asset account"))
+        #
+        # accounts = balance_sheet.get_current_liabilities_accounts()
+        # print(pr_account_list(ledger, accounts, title="Current Liability accounts"))
+        #
+        # # Combine the querysets to get only entries in both
+        # # combined_entries = transaction_entries & account_entries
+        # combined_entries = Entry.objects.filter(
+        #     transaction__ledger=ledger,
+        #     account__in=accounts,
+        # )
+        #
+        # # inspect(combined_entries.balance())
+        #
+        # for foo in combined_entries:
+        #     print(
+        #         f"entry: {Back.LIGHTGREEN_EX}{foo}{Style.RESET_ALL} {Back.YELLOW}{foo.account.name}{Style.RESET_ALL} {foo.transaction}"
+        #     )
+        #
+        # accounts = balance_sheet.get_non_current_liabilities_accounts()
+        # print(pr_account_list(ledger, accounts, title="Non Current Liability accounts"))
+        #
+        # # Assuming you have a transaction object and a list of account objects
+        # transaction_entries = Entry.objects.filter(transaction__ledger=ledger)
+        # print(f"count of transaction_entries: {transaction_entries.count()}")
+        # account_entries = Entry.objects.filter(account__in=accounts)
+        # print(f"count of account_entries: {account_entries.count()}")
+        #
+        # # Combine the querysets to get only entries in both
         # combined_entries = transaction_entries & account_entries
-        combined_entries = Entry.objects.filter(
-            transaction__ledger=ledger,
-            account__in=accounts,
-        )
-
-        # inspect(combined_entries.balance())
-
-        for foo in combined_entries:
-            print(
-                f"entry: {Back.LIGHTGREEN_EX}{foo}{Style.RESET_ALL} {Back.YELLOW}{foo.account.name}{Style.RESET_ALL} {foo.transaction}"
-            )
-
-        accounts = balance_sheet.get_non_current_liabilities_accounts()
-        print(pr_account_list(ledger, accounts, title="Non Current Liability accounts"))
-
-        # Assuming you have a transaction object and a list of account objects
-        transaction_entries = Entry.objects.filter(transaction__ledger=ledger)
-        print(f"count of transaction_entries: {transaction_entries.count()}")
-        account_entries = Entry.objects.filter(account__in=accounts)
-        print(f"count of account_entries: {account_entries.count()}")
-
-        # Combine the querysets to get only entries in both
-        combined_entries = transaction_entries & account_entries
-
-        for foo in combined_entries:
-            print(
-                f"entry: {Back.LIGHTGREEN_EX}{foo}{Style.RESET_ALL} {Back.YELLOW}{foo.account.name}{Style.RESET_ALL} {foo.transaction}"
-            )
+        #
+        # for foo in combined_entries:
+        #     print(
+        #         f"entry: {Back.LIGHTGREEN_EX}{foo}{Style.RESET_ALL} {Back.YELLOW}{foo.account.name}{Style.RESET_ALL} {foo.transaction}"
+        #     )
diff --git a/general_ledger/tests/builders/test_income_statement_builder.py b/general_ledger/tests/builders/test_income_statement_builder.py
index ea13a93..b9ca794 100644
--- a/general_ledger/tests/builders/test_income_statement_builder.py
+++ b/general_ledger/tests/builders/test_income_statement_builder.py
@@ -1,16 +1,14 @@
-from decimal import Decimal
+# from rich import print
+from datetime import date
 
 import pytest
-from django.template.loader import get_template
-from rich import inspect
-
-# from rich import print
 from rich.console import Console
 
-from general_ledger.builders.income_statement import IncomeStatementBuilder
-from general_ledger.helpers import LedgerHelper
-from general_ledger.models import Account
-from general_ledger.tests.book.test_chap7 import load_exhibit_7_1
+from general_ledger.factories import TransactionFactory
+from general_ledger.helpers.ledger_helper import LedgerHelper
+from general_ledger.tests.book.test_chap7 import load_chapter_7_exhibit_7_1
+
+# from rich import print
 
 console = Console()
 
@@ -20,46 +18,55 @@ class TestIncomeStatementBuilder:
     @pytest.mark.django_db
     def test_simple_income_statement_builder_1(self):
 
-        ledger = load_exhibit_7_1()
-
-        assert ledger.balance_by_type_slug("sales") == Decimal("38500")
-        assert ledger.balance_by_type_slug("overhead") == Decimal("4500")
-        assert ledger.balance_by_type_slug("inventory") == Decimal("3000.00")
-        assert ledger.balance_by_type_slug(
-            "inventory",
-            balance_date="2012-11-30",
-        ) == Decimal("0.00")
-
-    @pytest.mark.django_db
-    def test_simple_income_statement_builder_2(self):
+        ledger = load_chapter_7_exhibit_7_1()
+        ledger_accounts = LedgerHelper.ledger_accounts(ledger)
 
-        ledger = load_exhibit_7_1()
+        accounts = ledger.account_set.filter(
+            slug__in=[
+                "bank-account",
+                "sales",
+                "accounts-receivable",
+            ]
+        )
 
-        builder = IncomeStatementBuilder(
+        transactions = TransactionFactory.create_batch(
+            100,
             ledger=ledger,
-            start_date="2012-12-01",
-            end_date="2012-12-31",
+            trans_date__start_date=date(2018, 11, 15),
+            trans_date__end_date=date(2021, 1, 15),
+            create_transaction_entry_lines__accounts=accounts,
         )
 
-        income_statement = builder.build()
-
-        # lh = LedgerHelper(ledger)
-        # print(lh.get_account_summary())
-
-        template = get_template("gl/console/three_col_accounts.j2")
-
-        context = {
-            "ledger": ledger,
-            "accounts": Account.objects.filter(coa=ledger.coa),
+        kwargs = {
+            "start_date": "2018-01-01",
+            "end_date": "2019-12-31",
+            "balance_interval": "year",
         }
 
-        # self.logger.info(template.render(context=context))
-
-        print(template.render(context=context))
-
-        inspect(income_statement)
-
-        # inspect(ledger)
+        summary_set = LedgerHelper.do_stuff1(
+            ledger_accounts,
+            do_print=False,
+            **kwargs,
+        )
 
-        # ac = AccountContext(cash)
-        # self.logger.info(ac.get_context_report())
+        # console.print(summary_set)
+
+        console.print(summary_set.summary_set)
+
+        # provider = DjangoProvider(ledger=ledger)
+        #
+        # trading_account = TradingAccountNode(
+        #     provider=provider,
+        #     meta=NodeMeta(
+        #         show_subtotal=True,
+        #     ),
+        #     **kwargs,
+        # )
+        #
+        # income_statement = IncomeStatement(
+        #     ledger=ledger,
+        #     trading_account=summary_set.summary_set["sales"],
+        #     **kwargs,
+        # )
+
+        # inspect(summary_set, dunder=True)
diff --git a/general_ledger/tests/builders/test_payment_builder.py b/general_ledger/tests/builders/test_payment_builder.py
index c74e054..8f940fa 100644
--- a/general_ledger/tests/builders/test_payment_builder.py
+++ b/general_ledger/tests/builders/test_payment_builder.py
@@ -9,7 +9,7 @@
 from general_ledger.builders.payment import PaymentBuilder
 from general_ledger.factories import ContactFactory
 from general_ledger.factories.bank_statement_line_factory import BankTransactionFactory
-from general_ledger.models import (
+from general_ledger.django.models import (
     Book,
     Bank,
     Invoice,
diff --git a/general_ledger/tests/builders/test_transaction_builder.py b/general_ledger/tests/builders/test_transaction_builder.py
new file mode 100644
index 0000000..8640ee4
--- /dev/null
+++ b/general_ledger/tests/builders/test_transaction_builder.py
@@ -0,0 +1,72 @@
+from decimal import Decimal
+
+import pytest
+from rich.console import Console
+
+from general_ledger.builders.transaction import TransactionBuilder
+from general_ledger.factories import BookFactory
+
+
+class TestTransactionBuilder:
+
+    @pytest.mark.django_db
+    def test_simple_transaction_builder_1(self):
+        book = BookFactory()
+        ledger = book.get_default_ledger()
+        coa = book.get_default_coa()
+        sales = coa.account_set.get(name="Sales")
+        purchases = coa.account_set.get(name="Purchases")
+        accounts_receivable = coa.account_set.get(name="Accounts Receivable")
+        accounts_payable = coa.account_set.get(name="Accounts Payable")
+        bank = coa.account_set.get(name="Bank Account")
+
+        tb = TransactionBuilder(
+            ledger=ledger,
+            description="Simple Invoiced Credit Sale",
+        )
+
+        tb.add_credit(sales, Decimal("1000.00"))
+        tb.add_debit(accounts_receivable, Decimal("1000.00"))
+        tb.set_trans_date("2021-01-01")
+        tx = tb.build()
+        tx.post()
+
+        assert ledger.transaction_set.count() == 1
+        assert ledger.transaction_set.first().entry_set.count() == 2
+        # @TODO inconsistent use of property decorator and method
+        # for is_x boolean queries
+        assert tx.is_valid()
+        assert tx.is_posted
+
+        console = Console()
+        # inspect(console)
+        # console.log("hello", log_locals=True)
+        # console.rule("[bold red]Chapter 2", align="left")
+        # inspect(console)
+
+        # obj = tb
+        # print("-- some stuff about tb --")
+        # console.print(obj)
+        # print(obj)
+        # rprint(obj)
+        # print(f"{obj!r}")
+        # inspect(obj)
+        #
+        # obj = tx
+        # print("-- some stuff about tx --")
+        # inspect(obj)
+        # console.print(obj)
+        # print(obj)
+        # rprint(obj)
+        # print(f"{obj!r}")
+        # inspect(obj)
+        #
+        # print(type(tx.entry_set))
+        # inspect(tx.entry_set)
+        # inspect(tx.entry_set.all())
+        #
+        # rprint(Panel("Hello, [red]World!"))
+
+        # print(f"test{Fore.WHITE}{Back.BLACK}wefewffwefe{Style.RESET_ALL}")
+
+        # rprint("Visit my [link=https://www.willmcgugan.com]blog[/link]!")
diff --git a/general_ledger/tests/factories/test_bank_account_factory.py b/general_ledger/tests/factories/test_bank_account_factory.py
index edc6e2a..c9d0950 100644
--- a/general_ledger/tests/factories/test_bank_account_factory.py
+++ b/general_ledger/tests/factories/test_bank_account_factory.py
@@ -3,8 +3,8 @@
 
 from general_ledger.factories import BankAccountFactory
 from general_ledger.factories.bank_statement_line_factory import BankTransactionFactory
-from general_ledger.models import Bank, Account
-from general_ledger.models.bank_statement_line_type import BankStatementLineType
+from general_ledger.django.models import Bank, Account
+from general_ledger.django.models.bank_statement_line_type import BankStatementLineType
 
 
 class TestBankAccountFactory(TestCase):
diff --git a/general_ledger/tests/factories/test_book_factory.py b/general_ledger/tests/factories/test_book_factory.py
index 3f2977a..d6eddb0 100644
--- a/general_ledger/tests/factories/test_book_factory.py
+++ b/general_ledger/tests/factories/test_book_factory.py
@@ -2,7 +2,7 @@
 from rich import inspect
 
 from general_ledger.factories import BankAccountFactory, BookFactory
-from general_ledger.models import Bank, Account, Book
+from general_ledger.django.models import Bank, Account, Book
 
 
 class TestBookFactory(TestCase):
diff --git a/general_ledger/tests/factories/test_invoice_factory.py b/general_ledger/tests/factories/test_invoice_factory.py
index 4486efe..4fcdeb9 100644
--- a/general_ledger/tests/factories/test_invoice_factory.py
+++ b/general_ledger/tests/factories/test_invoice_factory.py
@@ -2,7 +2,7 @@
 from rich import inspect
 
 from general_ledger.factories.invoice import InvoiceFactory
-from general_ledger.models import Invoice
+from general_ledger.django.models import Invoice
 
 
 class TestInvoiceFactory:
@@ -15,3 +15,5 @@ def test_create_invoice_simple_1(self):
         invoices = InvoiceFactory.create_batch(
             10,
         )
+
+        assert len(invoices) == 10
diff --git a/general_ledger/tests/factories/test_transaction_factory.py b/general_ledger/tests/factories/test_transaction_factory.py
index 178cfdf..19be23d 100644
--- a/general_ledger/tests/factories/test_transaction_factory.py
+++ b/general_ledger/tests/factories/test_transaction_factory.py
@@ -1,12 +1,9 @@
 import pytest
 from rich import inspect
-from rich.pretty import pprint
-from colorama import Fore, Style, Back
 
 from general_ledger.factories import TransactionFactory, LedgerFactory
-from general_ledger.factories.invoice import InvoiceFactory
-from general_ledger.models import Invoice, Transaction
-from general_ledger.utils.consoler import pr_tx_list
+from general_ledger.django.models import Transaction
+from general_ledger.render.consoler import pr_tx_list
 
 
 class TestTransactionFactory:
diff --git a/general_ledger/tests/forms/test_bank_form.py b/general_ledger/tests/forms/test_bank_form.py
index eee475f..a2a7d13 100644
--- a/general_ledger/tests/forms/test_bank_form.py
+++ b/general_ledger/tests/forms/test_bank_form.py
@@ -4,7 +4,7 @@
 
 from general_ledger.factories import BookFactory
 from general_ledger.forms.bank import BankForm
-from general_ledger.models import Bank, Account
+from general_ledger.django.models import Bank, Account
 
 
 class AddBankFormTests(TestCase):
diff --git a/general_ledger/tests/helpers/test_matcher_helper.py b/general_ledger/tests/helpers/test_matcher_helper.py
index 91f8e22..cdb35b0 100644
--- a/general_ledger/tests/helpers/test_matcher_helper.py
+++ b/general_ledger/tests/helpers/test_matcher_helper.py
@@ -8,17 +8,17 @@
 from general_ledger.factories import BookFactory, ContactFactory, BankAccountFactory
 from general_ledger.factories.bank_statement_line_factory import BankTransactionFactory
 from general_ledger.helpers.matcher import MatcherHelper
-from general_ledger.models import Bank
-from general_ledger.models.bank_statement_line_type import BankStatementLineType
+from general_ledger.django.models import Bank
+from general_ledger.django.models.bank_statement_line_type import BankStatementLineType
 
 
 @pytest.fixture()
 def resources():
-    #print("setup")
+    # print("setup")
     book = BookFactory()
     bank = BankAccountFactory(book=book)
     yield book, bank
-    #print("teardown")
+    # print("teardown")
 
 
 class TestMatcherHelper:
@@ -144,7 +144,6 @@ def test_xfer_matcher(self, resources):
             book=book,
         )
         matcher.reconcile_bank_statement()
-        # inspect(matcher.candidates)
         assert len(matcher.candidates["transfer"]) == num_transfers
 
         # this shouldn't change anything
@@ -153,8 +152,6 @@ def test_xfer_matcher(self, resources):
 
         for xfer in matcher.candidates["transfer"]:
             bsl_from, bsl_to = xfer
-            # inspect(bsl_from)
-            # inspect(bsl_to)
             pb = PaymentBuilder(
                 ledger=book.get_default_ledger(),
                 book=book,
@@ -165,4 +162,3 @@ def test_xfer_matcher(self, resources):
                 to_object=bsl_to,
             )
             payment = pb.build()
-            # inspect(pb)
diff --git a/general_ledger/tests/io/test_dumpdata.py b/general_ledger/tests/io/test_dumpdata.py
index 026e14a..dbb3d90 100644
--- a/general_ledger/tests/io/test_dumpdata.py
+++ b/general_ledger/tests/io/test_dumpdata.py
@@ -5,7 +5,7 @@
 from rich import inspect
 
 from general_ledger.factories import BookFactory
-from general_ledger.models import Book
+from general_ledger.django.models import Book
 
 
 @pytest.mark.django_db
diff --git a/general_ledger/tests/io/test_io_samples.py b/general_ledger/tests/io/test_io_samples.py
index 016aa6d..15b1ce6 100644
--- a/general_ledger/tests/io/test_io_samples.py
+++ b/general_ledger/tests/io/test_io_samples.py
@@ -33,13 +33,10 @@ def test_multi_stmttrnrs_1(self):
 
         parser = ParserFactory.get_parser(file_path)
         parsed_data = parser.parse(file_path)
-        # inspect(parser)
 
         with open(file_path, "r") as fileobj:
             ofx = OfxParser.parse(fileobj)
 
-        # inspect(ofx)
-
         for account in parsed_data["accounts"]:
             # statement = account[statement
             # inspect(account)
diff --git a/general_ledger/tests/management/commands/test_generate_xfers.py b/general_ledger/tests/management/commands/test_generate_xfers.py
index 8711d94..6b8bcb2 100644
--- a/general_ledger/tests/management/commands/test_generate_xfers.py
+++ b/general_ledger/tests/management/commands/test_generate_xfers.py
@@ -7,7 +7,7 @@
     get_or_create_customers,
     get_or_create_banks,
 )
-from general_ledger.models import Bank, Book
+from general_ledger.django.models import Bank, Book
 
 
 class TestGenerateTransfers:
diff --git a/general_ledger/tests/managers/test_bank_account_manager.py b/general_ledger/tests/managers/test_bank_account_manager.py
index 81dec13..b29d63c 100644
--- a/general_ledger/tests/managers/test_bank_account_manager.py
+++ b/general_ledger/tests/managers/test_bank_account_manager.py
@@ -1,7 +1,7 @@
 import pytest
 
 from general_ledger.factories import BankAccountFactory
-from general_ledger.models import Bank
+from general_ledger.django.models import Bank
 
 
 class TestBankAccountManager:
diff --git a/general_ledger/tests/mixins/__init__.py b/general_ledger/tests/mixins/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/general_ledger/tests/mixins/test_tree.py b/general_ledger/tests/mixins/test_tree.py
new file mode 100644
index 0000000..099744c
--- /dev/null
+++ b/general_ledger/tests/mixins/test_tree.py
@@ -0,0 +1,159 @@
+import unittest
+
+from rich.console import Console
+
+from general_ledger.statements.mixins import TreeMixin
+
+console = Console()
+
+
+class TestTreeMixin(unittest.TestCase):
+    def setUp(self):
+        """Setup method to create a sample tree for testing."""
+        self.tree = TreeMixin("root")
+        self.tree.add_child(TreeMixin("A"))
+        self.tree.add_child(TreeMixin("B"))
+        self.tree["A"].add_child(TreeMixin("A1"))
+        self.tree["A"].add_child(TreeMixin("A2"))
+        self.tree["B"].add_child(TreeMixin("B1"))
+
+    def test_init(self):
+        """Test the constructor of the TreeMixin class."""
+        self.assertEqual(self.tree.name, "root")
+        self.assertEqual(len(self.tree._children), 2)
+        self.assertIsNone(self.tree.parent)
+
+    def test_add_child(self):
+        """Test adding a child to the tree."""
+        self.tree.add_child(TreeMixin("C"))
+        self.assertEqual(len(self.tree._children), 3)
+        self.assertEqual(self.tree["C"].name, "C")
+        self.assertEqual(self.tree["C"].parent, self.tree)
+
+    def test_get_child(self):
+        """Test retrieving a child node."""
+        self.assertEqual(self.tree.get_child("A").name, "A")
+        self.assertIsNone(self.tree.get_child("Nonexistent", strict=False))
+        with self.assertRaises(KeyError):
+            self.tree.get_child("Nonexistent")
+
+    def test_is_leaf(self):
+        """Test checking if a node is a leaf."""
+        self.assertTrue(self.tree.find("A1").is_leaf)
+        self.assertFalse(self.tree["A"].is_leaf)
+
+    def test_has_children(self):
+        """Test checking if a node has children."""
+        self.assertTrue(self.tree["A"].has_children)
+        self.assertFalse(self.tree.find("B1").has_children)
+
+    def test_depth(self):
+        """Test calculating the depth of a node."""
+        self.assertEqual(self.tree.depth, 0)
+        self.assertEqual(self.tree["A"].depth, 1)
+        self.assertEqual(self.tree.find("A1").depth, 2)
+
+    def test_get_path(self):
+        """Test retrieving the path to a node."""
+        self.assertEqual(self.tree.get_path(), "root")
+        self.assertEqual(self.tree["A"].get_path(), "root/A")
+        self.assertEqual(self.tree.find("A1").get_path(), "root/A/A1")
+
+    def test_show_nest(self):
+        """Test retrieving the path to a node in dictionary format."""
+        self.assertEqual(self.tree.show_nest(), "['root']")
+        self.assertEqual(self.tree["A"].show_nest(), "['root']['A']")
+        self.assertEqual(self.tree["A"]["A1"].show_nest(), "['root']['A']['A1']")
+
+    def test_delitem(self):
+        """Test deleting a child node."""
+        del self.tree["A"]
+        self.assertEqual(len(self.tree._children), 1)
+        with self.assertRaises(KeyError):
+            del self.tree["A"]
+
+    def test_remove(self):
+        """Test removing a node from the tree."""
+        TreeMixin.remove(self.tree["A"])
+        self.assertEqual(len(self.tree._children), 1)
+        with self.assertRaises(ValueError):
+            TreeMixin.remove(self.tree)
+
+    def test_removes_node_correctly(self):
+        root = TreeMixin(name="root")
+        child = TreeMixin(name="child")
+        root.add_child(child)
+        TreeMixin.remove(child)
+        assert child not in root._children.values()
+        assert child.parent is None
+
+    def test_find(self):
+        """Test finding a node by name."""
+        self.assertEqual(self.tree.find("A1"), self.tree["A"]["A1"])
+        self.assertIsNone(self.tree.find("Nonexistent", strict=False))
+
+    def test_pre_order_traversal(self):
+        """Test pre-order traversal of the tree."""
+        expected_order = ["root", "A", "A1", "A2", "B", "B1"]
+        self.assertEqual(
+            [node.name for node in self.tree.pre_order_traversal()], expected_order
+        )
+
+    def test_post_order_traversal(self):
+        """Test post-order traversal of the tree."""
+        expected_order = ["A1", "A2", "A", "B1", "B", "root"]
+        self.assertEqual(
+            [node.name for node in self.tree.post_order_traversal()], expected_order
+        )
+
+    def test_level_order_traversal(self):
+        """Test level-order traversal of the tree."""
+        expected_order = ["root", "A", "B", "A1", "A2", "B1"]
+        self.assertEqual(
+            [node.name for node in self.tree.level_order_traversal()], expected_order
+        )
+
+    def test_reversed_traversals(self):
+        """Test the traversal methods with the reverse flag."""
+        expected_pre_order = ["root", "B", "B1", "A", "A2", "A1"]
+        self.assertEqual(
+            [node.name for node in self.tree.pre_order_traversal(reverse=True)],
+            expected_pre_order,
+        )
+
+        expected_post_order = ["B1", "B", "A2", "A1", "A", "root"]
+        self.assertEqual(
+            [node.name for node in self.tree.post_order_traversal(reverse=True)],
+            expected_post_order,
+        )
+
+        expected_level_order = ["root", "B", "A", "B1", "A2", "A1"]
+        self.assertEqual(
+            [node.name for node in self.tree.level_order_traversal(reverse=True)],
+            expected_level_order,
+        )
+
+    def test_len(self):
+        """Test getting the number of children."""
+        self.assertEqual(len(self.tree), 2)
+        self.assertEqual(len(self.tree["A"]), 2)
+        self.assertEqual(len(self.tree["B"]["B1"]), 0)
+        property()
+
+    def test_getitem(self):
+        """Test accessing children using indexing."""
+        self.assertEqual(self.tree["A"].name, "A")
+        with self.assertRaises(KeyError):
+            _ = self.tree["Nonexistent"]
+
+    def test_setitem(self):
+        """Test setting a child node using indexing."""
+        new_node = TreeMixin("C")
+        self.tree["C"] = new_node
+        self.assertEqual(self.tree["C"], new_node)
+        self.assertEqual(new_node.parent, self.tree)
+
+    def test_iter(self):
+        """Test iterating over the children."""
+        children_names = [child.name for child in self.tree.values()]
+        self.assertEqual(children_names, ["A", "B"])
diff --git a/general_ledger/tests/models/test_bank_account.py b/general_ledger/tests/models/test_bank_account.py
index 4842f1d..43f199d 100644
--- a/general_ledger/tests/models/test_bank_account.py
+++ b/general_ledger/tests/models/test_bank_account.py
@@ -7,7 +7,7 @@
 from rich import inspect
 
 from general_ledger.factories import BankAccountFactory, BookFactory
-from general_ledger.models import Ledger, Bank, Account, TaxRate, AccountType
+from general_ledger.django.models import Ledger, Bank, Account, TaxRate, AccountType
 from general_ledger.tests import GeneralLedgerBaseTest
 
 
@@ -77,9 +77,6 @@ def test_whether_can_create_unsaved_bank_account(self):
         account.save()
         bank.save()
 
-        # inspect(account)
-        # inspect(bank)
-
     def test_bank_with_account_updating(self):
         """
         test bank with account updating
@@ -90,11 +87,5 @@ def test_bank_with_account_updating(self):
             name="BeforeName",
         )
 
-        # inspect(bank)
-        # inspect(bank.account)
-
         bank.name = "AfterName"
         bank.save()
-
-        # inspect(bank.name)
-        # inspect(bank.account.name)
diff --git a/general_ledger/tests/models/test_document_status.py b/general_ledger/tests/models/test_document_status.py
index 2d442d0..0b23de1 100644
--- a/general_ledger/tests/models/test_document_status.py
+++ b/general_ledger/tests/models/test_document_status.py
@@ -9,8 +9,8 @@
 from general_ledger.factories import BookFactory, BankAccountFactory
 from general_ledger.factories.bank_statement_line_factory import BankTransactionFactory
 from general_ledger.factories.invoice import InvoiceFactory
-from general_ledger.models import Book, Ledger, Payment, Bank
-from general_ledger.models.document_status import DocumentStatus
+from general_ledger.django.models import Book, Ledger, Payment, Bank
+from general_ledger.django.models.document_status import DocumentStatus
 from general_ledger.tests import GeneralLedgerBaseTest
 
 
@@ -33,9 +33,8 @@ def test_document_status(self):
         payment.refresh_from_db()
         # inspect(payment.state)
 
-
-        assert (payment.state == DocumentStatus.RECORDED)
-        assert (payment.state != DocumentStatus.DRAFT)
+        assert payment.state == DocumentStatus.RECORDED
+        assert payment.state != DocumentStatus.DRAFT
 
         # payment.state = DocumentStatus.VOID
 
diff --git a/general_ledger/tests/models/test_invoice.py b/general_ledger/tests/models/test_invoice.py
index 26b0116..d5f2a9e 100644
--- a/general_ledger/tests/models/test_invoice.py
+++ b/general_ledger/tests/models/test_invoice.py
@@ -6,8 +6,8 @@
 
 from general_ledger.factories import LedgerFactory, ContactFactory
 from general_ledger.factories.invoice import InvoiceFactory
-from general_ledger.models import Invoice, Ledger, Contact, InvoiceLine, TaxRate
-from general_ledger.models.tax_inclusive import TaxInclusive
+from general_ledger.django.models import Invoice, Ledger, Contact, InvoiceLine, TaxRate
+from general_ledger.django.models.tax_inclusive import TaxInclusive
 from general_ledger.tests import GeneralLedgerBaseTest
 
 
@@ -56,7 +56,6 @@ def test_stuff1(self):
         template = get_template("gl/console/invoice-lines.j2")
         print(template.render(context={"invoice": invoice}))
 
-        # inspect(invoice)
         print(f"{invoice.tax_inclusive=}")
         print(f"invoice_line: {invoice_line}")
         print(f"line_total_exclusive: {invoice_line.line_total_exclusive()}")
diff --git a/general_ledger/tests/models/test_invoice1.py b/general_ledger/tests/models/test_invoice1.py
index 4ce9c6e..7e59525 100644
--- a/general_ledger/tests/models/test_invoice1.py
+++ b/general_ledger/tests/models/test_invoice1.py
@@ -6,8 +6,8 @@
 
 from general_ledger.factories import LedgerFactory, ContactFactory
 from general_ledger.factories.invoice import InvoiceFactory
-from general_ledger.models import Invoice, Ledger, Contact, InvoiceLine, TaxRate
-from general_ledger.models.tax_inclusive import TaxInclusive
+from general_ledger.django.models import Invoice, Ledger, Contact, InvoiceLine, TaxRate
+from general_ledger.django.models.tax_inclusive import TaxInclusive
 from general_ledger.tests import GeneralLedgerBaseTest
 
 
diff --git a/general_ledger/tests/models/test_invoice_constraints.py b/general_ledger/tests/models/test_invoice_constraints.py
index 96e9414..ecdef4f 100644
--- a/general_ledger/tests/models/test_invoice_constraints.py
+++ b/general_ledger/tests/models/test_invoice_constraints.py
@@ -8,8 +8,8 @@
 
 from general_ledger.factories import LedgerFactory, ContactFactory
 from general_ledger.factories.invoice import InvoiceFactory
-from general_ledger.models import Invoice, Ledger, Contact, InvoiceLine, TaxRate
-from general_ledger.models.tax_inclusive import TaxInclusive
+from general_ledger.django.models import Invoice, Ledger, Contact, InvoiceLine, TaxRate
+from general_ledger.django.models.tax_inclusive import TaxInclusive
 from general_ledger.tests import GeneralLedgerBaseTest
 
 
@@ -111,14 +111,12 @@ def test_customer_contact_constraint(self):
             quantity=1,
             unit_price=40.0000,
         )
-        # inspect(invoice)
 
         with self.assertRaises(ValidationError) as _:
             invoice.full_clean()
 
         self.assertFalse(invoice.is_valid)
 
-
     def test_customer_due_date_required(self):
         ledger = LedgerFactory()
         contact = ContactFactory.customer(
@@ -145,7 +143,6 @@ def test_customer_due_date_required(self):
 
         self.assertFalse(invoice.is_valid)
 
-
     def test_customer_due_date_before_date(self):
         ledger = LedgerFactory()
         contact = ContactFactory.customer(
diff --git a/general_ledger/tests/models/test_invoice_line.py b/general_ledger/tests/models/test_invoice_line.py
index 59caeb9..3a700af 100644
--- a/general_ledger/tests/models/test_invoice_line.py
+++ b/general_ledger/tests/models/test_invoice_line.py
@@ -3,8 +3,8 @@
 from rich import inspect
 
 from general_ledger.factories.invoice import InvoiceFactory, InvoiceLineFactory
-from general_ledger.models import InvoiceLine
-from general_ledger.models.tax_inclusive import TaxInclusive
+from general_ledger.django.models import InvoiceLine
+from general_ledger.django.models.tax_inclusive import TaxInclusive
 from general_ledger.tests import GeneralLedgerBaseTest
 
 
diff --git a/general_ledger/tests/models/test_invoice_purchaseinvoice.py b/general_ledger/tests/models/test_invoice_purchaseinvoice.py
index fbd4e94..aaa2d09 100644
--- a/general_ledger/tests/models/test_invoice_purchaseinvoice.py
+++ b/general_ledger/tests/models/test_invoice_purchaseinvoice.py
@@ -1,7 +1,9 @@
 from general_ledger.factories import LedgerFactory, ContactFactory
-from general_ledger.models import PurchaseInvoice, InvoiceLine
-from general_ledger.models.invoice_purchaseinvoice_line import PurchaseInvoiceLine
-from general_ledger.models.tax_inclusive import TaxInclusive
+from general_ledger.django.models import PurchaseInvoice
+from general_ledger.django.models.invoice_purchaseinvoice_line import (
+    PurchaseInvoiceLine,
+)
+from general_ledger.django.models.tax_inclusive import TaxInclusive
 from general_ledger.tests import GeneralLedgerBaseTest
 
 
diff --git a/general_ledger/tests/models/test_payment_searching.py b/general_ledger/tests/models/test_payment_searching.py
index 2ecc2fb..f2a31aa 100644
--- a/general_ledger/tests/models/test_payment_searching.py
+++ b/general_ledger/tests/models/test_payment_searching.py
@@ -5,10 +5,10 @@
 from general_ledger.factories import BookFactory, BankAccountFactory
 from general_ledger.factories.bank_statement_line_factory import BankTransactionFactory
 from general_ledger.helpers.matcher import MatcherHelper
-from general_ledger.models import Bank, Payment
+from general_ledger.django.models import Bank, Payment
 
 
-class TestPaymentSearching():
+class TestPaymentSearching:
     @pytest.mark.django_db
     def test_search_payments(self):
         book = BookFactory()
@@ -19,20 +19,23 @@ def test_search_payments(self):
             banks=[bank_1],
             banks_to=[bank_2],
         )
-        #inspect(txs, title="txs")
         matcher = MatcherHelper(bank=bank_1)
         matcher.reconcile_bank_statement()
-        #inspect(matcher, title="matcher")
+        # inspect(matcher, title="matcher")
         matcher.process_matches()
 
-        #inspect(matcher, title="matcher")
-        #inspect(Payment.objects.all(), title="payments")
-
         qs = Payment.objects.filter(
-            Q(items__from_object_id__in=bank_1.bankstatementline_set.values_list('id', flat=True)) |
-            Q(items__to_object_id__in=bank_2.bankstatementline_set.values_list('id', flat=True))
+            Q(
+                items__from_object_id__in=bank_1.bankstatementline_set.values_list(
+                    "id", flat=True
+                )
+            )
+            | Q(
+                items__to_object_id__in=bank_2.bankstatementline_set.values_list(
+                    "id", flat=True
+                )
+            )
         )
         # print(qs.query)
-        #inspect(qs, title="payments")
+        # inspect(qs, title="payments")
         assert qs.count() == 2
-
diff --git a/general_ledger/tests/models/test_payment_state.py b/general_ledger/tests/models/test_payment_state.py
index e27847f..68b21b6 100644
--- a/general_ledger/tests/models/test_payment_state.py
+++ b/general_ledger/tests/models/test_payment_state.py
@@ -9,8 +9,8 @@
 from general_ledger.factories import BookFactory, BankAccountFactory
 from general_ledger.factories.bank_statement_line_factory import BankTransactionFactory
 from general_ledger.factories.invoice import InvoiceFactory
-from general_ledger.models import Book, Ledger, Payment, Bank
-from general_ledger.models.document_status import DocumentStatus
+from general_ledger.django.models import Book, Ledger, Payment, Bank
+from general_ledger.django.models.document_status import DocumentStatus
 from general_ledger.tests import GeneralLedgerBaseTest
 
 
diff --git a/general_ledger/tests/models/test_transactions.py b/general_ledger/tests/models/test_transactions.py
deleted file mode 100644
index 6888e04..0000000
--- a/general_ledger/tests/models/test_transactions.py
+++ /dev/null
@@ -1,56 +0,0 @@
-import logging
-
-from general_ledger import constants
-from general_ledger.helpers import LedgerHelper
-from general_ledger.models import Transaction, Account, Ledger, Book
-from general_ledger.tests import GeneralLedgerBaseTest
-
-from loguru import logger
-
-
-# Create your tests here.
-class TestTransactionCreatePost(GeneralLedgerBaseTest):
-
-    # logger = logging.getLogger(__name__)
-    # def test_something(self):
-    #     self.assertGreaterEqual(len(self.book.name), 3)
-    #
-    #     print(self.book)
-
-    def test_something_else(self):
-
-        for acct in Account.objects.all():
-            logger.trace(
-                f"{acct.name} - {acct.type} {acct.code}",
-                extra={
-                    "user_id": 123,
-                    "username": "johndoe",
-                    "event": "login",
-                },
-            )
-
-        book = Book.objects.first()
-        ledger = book.get_default_ledger()
-
-        logger.trace(ledger)
-
-        lh = LedgerHelper(ledger)
-        tx = lh.build_transaction(
-            description="Test Transaction",
-            entries=[
-                {
-                    "account": "102",
-                    "amount": 100,
-                    "tx_type": constants.TxType.CREDIT,
-                },
-                {
-                    "account": "103",
-                    "amount": 100,
-                    "tx_type": constants.TxType.DEBIT,
-                },
-            ],
-        )
-        # print(tx)
-        self.assertIsInstance(tx, Transaction)
-        self.assertEqual(tx.description, "Test Transaction")
-        # self.assertEqual(tx.ledger, self.ledger)
diff --git a/general_ledger/tests/statements/__init__.py b/general_ledger/tests/statements/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/general_ledger/tests/statements/test_financial_statement.py b/general_ledger/tests/statements/test_financial_statement.py
new file mode 100644
index 0000000..08ef81d
--- /dev/null
+++ b/general_ledger/tests/statements/test_financial_statement.py
@@ -0,0 +1,44 @@
+from datetime import date
+from decimal import Decimal
+
+from rich.console import Console
+
+from general_ledger.render.format_statement_rich_table import StatementFormatRichTable
+from general_ledger.render.format_statement_rich_tree import StatementTreeFormat
+from general_ledger.render.renderer_statement import StatementRenderer
+from general_ledger.statements.financial_statement import FinancialStatement
+from general_ledger.statements.in_memory import (
+    InMemoryProvider,
+    InMemoryAccount,
+    InMemoryProviderBuilder,
+    InMemoryAccountBuilder,
+)
+from general_ledger.statements.meta import DetailLevel, NodeMeta
+from general_ledger.statements.nodes.income_statement import IncomeStatementNode
+from general_ledger.statements.nodes.income_statement_corp import (
+    IncomeStatementCorpNode,
+)
+from general_ledger.statements.nodes.profit_and_loss import ProfitAndLossAccount
+from general_ledger.statements.nodes.trading_account import TradingAccountNode
+
+console = Console()
+
+
+class TestFinancialStatement:
+    """This is a test class for FinancialStatement"""
+
+    def test_create_statement(self):
+        """Test creating a statement"""
+        print("")  # for stupid pytest mixing up the console output
+        statement = FinancialStatement("Income Statement")
+        assert statement.title == "Income Statement"
+        assert statement.data == []
+
+        statement.add_row("Sales", ["", "", "38500"])
+        statement.add_row("Less Cost of goods sold", ["", "", ""])
+        statement.add_row("Purchases", ["", "", "29000"], 1)
+        statement.add_row("Closing Inventory", ["", "-3000", ""], 1)
+        statement.add_row("Gross Profit", ["", "", "12500"])
+
+
+#        statement.render()
diff --git a/general_ledger/tests/statements/test_statement_node.py b/general_ledger/tests/statements/test_statement_node.py
new file mode 100644
index 0000000..c1b99bd
--- /dev/null
+++ b/general_ledger/tests/statements/test_statement_node.py
@@ -0,0 +1,313 @@
+from datetime import date
+from decimal import Decimal
+
+from rich.console import Console
+
+from general_ledger.render.format_statement_rich_table import StatementFormatRichTable
+from general_ledger.render.format_statement_rich_tree import StatementTreeFormat
+from general_ledger.render.renderer_statement import StatementRenderer
+from general_ledger.statements.in_memory import (
+    InMemoryProvider,
+    InMemoryAccount,
+    InMemoryProviderBuilder,
+    InMemoryAccountBuilder,
+)
+from general_ledger.statements.meta import DetailLevel, NodeMeta
+from general_ledger.statements.nodes.income_statement import IncomeStatementNode
+from general_ledger.statements.nodes.income_statement_corp import (
+    IncomeStatementCorpNode,
+)
+from general_ledger.statements.nodes.profit_and_loss import ProfitAndLossAccount
+from general_ledger.statements.nodes.trading_account import TradingAccountNode
+
+console = Console()
+
+
+def test_inmemory_quickloader():
+    # Usage becomes:
+    provider = InMemoryProvider()
+    provider.quick_account(
+        "sales1:sales:revenue|20240101:1000|20241231:5000|tx:20240315:2000|tx:20240701:2000"
+    )
+    assert provider.get_account("sales1").id == "sales1"
+
+
+# Usage in tests
+def test_sales_calculation():
+    provider = (
+        InMemoryProviderBuilder()
+        .with_date_range(date(2024, 1, 1), date(2024, 12, 31))
+        .with_sales_account("SALES1", Decimal("1000"), Decimal("5000"))
+        .with_sales_account("SALES2", Decimal("2000"), Decimal("8000"))
+        .build()
+    )
+
+    # inspect(provider)
+
+
+# Example Usage and Testing
+def test_trading_account():
+    print("")
+    # Create test data
+    provider = InMemoryProvider()
+
+    # Add test accounts
+    provider.add_account(
+        InMemoryAccount(
+            id="sales1",
+            name="Product Sales",
+            account_type="sales",
+            category="revenue",
+            transactions=[
+                (date(2024, 7, 1), Decimal("38500.00")),
+            ],
+        )
+    )
+
+    provider.add_account(
+        InMemoryAccountBuilder("Purchases")
+        .with_type("purchases")
+        .with_category("asset")
+        .tx(2024, 7, 1, 29000)
+        .build()
+    )
+
+    provider.add_account(
+        InMemoryAccountBuilder("Inventory")
+        .with_type("inventory")
+        .with_category("asset")
+        .bal(2024, 1, 1, 0)
+        .bal(2024, 12, 31, 3000)
+        .build()
+    )
+
+    # Create trading account
+    trading = TradingAccountNode(
+        provider=provider,
+        start_date=date(2024, 1, 1),
+        end_date=date(2024, 12, 31),
+        meta=NodeMeta(
+            show_subtotal=True,
+        ),
+    ).ensure_expanded()
+
+    # force build the tree
+    # results = trading.render(DetailLevel.DETAILED)
+    # console.print(trading)
+    # trading._children["cost_of_goods_sold"]._children[
+    #     "opening_inventory"
+    # ]._is_set_visible = True
+    # display_trading_account(trading)
+    # console = Console()
+    # tree = render_statement_tree(trading, show_calculation=True)
+    # tree.guide_style = "bold bright_blue"
+    # console.print(tree)
+
+    assert trading.value == Decimal("12500.00")
+
+
+def test_profit_and_loss_account():
+    # Create test data
+    provider = InMemoryProvider()
+    # provider.add_account(
+    #     InMemoryAccountBuilder("Other Income")
+    #     .with_type("other-income")
+    #     .with_category("revenue")
+    #     .tx(2024, 7, 1, 1000)
+    #     .build()
+    # )
+
+    provider.add_account(
+        InMemoryAccountBuilder("Rent")
+        .with_type("overhead")
+        .with_category("expense")
+        .tx(2024, 12, 31, 2400)
+        .build()
+    )
+
+    provider.add_account(
+        InMemoryAccountBuilder("Lighting Expenses")
+        .with_type("overhead")
+        .with_category("expense")
+        .tx(2024, 12, 31, 1500)
+        .build()
+    )
+
+    provider.add_account(
+        InMemoryAccountBuilder("General Expenses")
+        .with_type("overhead")
+        .with_category("expense")
+        .tx(2024, 12, 31, 600)
+        .build()
+    )
+
+    profit_and_loss = ProfitAndLossAccount(
+        provider=provider,
+        start_date=date(2024, 1, 1),
+        end_date=date(2024, 12, 31),
+        meta=NodeMeta(
+            show_subtotal=True,
+        ),
+    )
+
+    # profit_and_loss.expand(DetailLevel.FULL)
+
+    # display_trading_account(profit_and_loss)
+
+
+def test_income_statement_node_0():
+
+    print("")
+
+    provider = InMemoryProvider()
+
+    [
+        provider.quick_account(a)
+        for a in [
+            "sales:sales:revenue|2024-01-01:1000|2024-12-31:5_000|tx:2024-03-01:38_500",
+            "purchases:purchases:asset|2024-01-01:1_000|2024-12-31:5000|tx:2024-07-01:29000",
+            "Inventory:inventory:asset|20240101:0|20241231:0|20241231:3000",
+            "Rent:overhead:expense|20240101:0|20241231:0|tx:20241231:2400",
+            "Lighting Expenses:overhead:expense|20240101:0|20241231:0|tx:20241231:1500",
+            "General Expenses:overhead:expense|20240101:0|20241231:0|tx:20241231:600",
+        ]
+    ]
+
+    ic = (
+        IncomeStatementNode(
+            provider=provider,
+            start_date=date(2024, 1, 1),
+            end_date=date(2024, 12, 31),
+            meta=NodeMeta(
+                show_subtotal=True,
+            ),
+            label="Income Statement",
+        )
+        .ensure_expanded()
+        .prune_empty()
+    )
+
+    ic.set_renderer(StatementRenderer())
+    console.print("\n=== Full View ===")
+    ic.set_render_format(
+        "statement",
+        StatementTreeFormat(),
+        detail_level=DetailLevel.FULL,
+    ).render()
+
+    console.print("\n=== Detailed View ===")
+    ic.set_render_format(
+        "statement",
+        StatementTreeFormat(),
+        detail_level=DetailLevel.DETAILED,
+    ).render()
+
+    console.print("\n=== Summary View ===")
+    ic.set_render_format(
+        "statement",
+        StatementTreeFormat(),
+        detail_level=DetailLevel.SUMMARY,
+    ).render()
+
+    ic.set_renderer(StatementRenderer())
+    console.print("\n=== Full View with ValueStrategy label ===")
+    ic.set_render_format(
+        "statement",
+        StatementTreeFormat(),
+        detail_level=DetailLevel.FULL,
+        show_calculation=True,
+    ).render()
+
+
+def test_income_statement_node_1():
+
+    print("")
+    provider = InMemoryProvider()
+
+    [
+        provider.quick_account(a)
+        for a in [
+            # Main revenue/turnover
+            "sales:sales:revenue|2023-01-01:0|2023-12-31:0|tx:2023-06-30:44_995_186",
+            # Cost of sales components
+            "purchases:purchases:asset|2023-01-01:0|2023-12-31:0|tx:2023-06-30:29_938_003",
+            "inventory:inventory:asset|2023-01-01:0|2023-12-31:0",  # No inventory movement
+            # Administrative expenses
+            "admin-expenses:overhead:expense|2023-01-01:0|2023-12-31:0|tx:2023-06-30:10_254_147",
+            # Other operating income
+            "other-income:other-income:revenue|2023-01-01:0|2023-12-31:0",  # Zero for 2023
+            # Interest income
+            "interest-income:interest-income:revenue|2023-01-01:0|2023-12-31:0|tx:2023-06-30:1_464_998",
+            # Disposal profit
+            "disposal-profit:disposals:revenue|2023-01-01:0|2023-12-31:0|tx:20230630:114_231_109",
+            # Tax
+            "tax:tax:expense|2023-01-01:0|2023-12-31:0|tx:2023-12-31:1_671_492",
+            "tax:tax:expense|2023-01-01:0|2023-12-31:0|tx:2023-12-31:1_671_492",
+        ]
+    ]
+
+    income_statement = (
+        IncomeStatementCorpNode(
+            provider=provider,
+            start_date=date(2023, 1, 1),
+            end_date=date(2023, 12, 31),
+            meta=NodeMeta(
+                show_subtotal=True,
+                expand=DetailLevel.SUMMARY,
+            ),
+        )
+        .ensure_expanded()
+        .prune_empty()
+    )
+    # console.print(Pretty(income_statement))
+    #
+    # income_statement.prune_empty()
+
+    # console.print(Pretty(income_statement))
+    # console.print(income_statement)
+
+    income_statement.render()
+
+    # display_trading_account(income_statement)
+    # income_statement.build()
+
+
+def test_income_statement_node_2():
+
+    print("")
+
+    provider = InMemoryProvider()
+
+    [
+        provider.quick_account(a)
+        for a in [
+            "sales:sales:revenue|2024-01-01:1000|2024-12-31:5_000|tx:2024-03-01:38_500",
+            "purchases:purchases:asset|2024-01-01:1_000|2024-12-31:5000|tx:2024-07-01:29000",
+            "Inventory:inventory:asset|20240101:0|20241231:0|20241231:3000",
+            "Rent:overhead:expense|20240101:0|20241231:0|tx:20241231:2400",
+            "Lighting Expenses:overhead:expense|20240101:0|20241231:0|tx:20241231:1500",
+            "General Expenses:overhead:expense|20240101:0|20241231:0|tx:20241231:600",
+        ]
+    ]
+
+    ic = (
+        IncomeStatementNode(
+            provider=provider,
+            start_date=date(2024, 1, 1),
+            end_date=date(2024, 12, 31),
+            meta=NodeMeta(
+                show_subtotal=True,
+            ),
+            label="Income Statement",
+        )
+        .ensure_expanded()
+        .prune_empty()
+    )
+
+    ic.set_renderer(StatementRenderer())
+    console.print("\n=== Full View ===")
+    ic.set_render_format(
+        "statement",
+        StatementFormatRichTable(),
+        # detail_level=DetailLevel.FULL,
+    ).render()
diff --git a/general_ledger/tests/test_account_context.py b/general_ledger/tests/test_account_context.py
index cc1b562..b0a6c93 100644
--- a/general_ledger/tests/test_account_context.py
+++ b/general_ledger/tests/test_account_context.py
@@ -1,21 +1,13 @@
-import logging
-from loguru import logger
-from general_ledger import constants
+from general_ledger.builders.transaction import TransactionBuilder
+from general_ledger.builders.account_summary_builder import AccountSummaryBuilder
 from general_ledger.factories import BookFactory
-from general_ledger.helpers import LedgerHelper
-from general_ledger.models import (
-    Transaction,
+from general_ledger.helpers.ledger_helper import LedgerHelper
+from general_ledger.django.models import (
     Account,
-    Ledger,
     Direction,
-    AccountType,
-    TaxRate,
 )
 from general_ledger.tests import GeneralLedgerBaseTest
-
-from general_ledger.builders import TransactionBuilder
-from general_ledger.utils.account_balanced import AccountBalancer
-from general_ledger.utils.consoler import pr_account_balanced
+from general_ledger.render.consoler import pr_account_balanced
 
 
 class AccountContextTests(GeneralLedgerBaseTest):
@@ -82,10 +74,13 @@ def test_1(self):
         lh = LedgerHelper(ledger)
         # self.logger.info(lh.get_account_summary())
 
-        cash_balanced = AccountBalancer(
-            account=computer_software,
-            ledger=ledger,
+        cash_balanced = (
+            AccountSummaryBuilder(strict_dates=False)
+            .with_account(computer_software)
+            .with_ledger(ledger)
+            .build()
         )
+        cash_balanced.balance_off()
         # inspect(test)
 
-        print(pr_account_balanced(cash_balanced.grouped_entries))
+        print(pr_account_balanced(cash_balanced.entries_grouped))
diff --git a/general_ledger/tests/test_payment_workflow.py b/general_ledger/tests/test_payment_workflow.py
index d353e2e..a716116 100644
--- a/general_ledger/tests/test_payment_workflow.py
+++ b/general_ledger/tests/test_payment_workflow.py
@@ -1,7 +1,7 @@
 from general_ledger.factories.bank_statement_line_factory import BankTransactionFactory
 from general_ledger.factories.invoice import InvoiceFactory
-from general_ledger.models import Book, Payment, Bank
-from general_ledger.models.document_status import DocumentStatus
+from general_ledger.django.models import Book, Payment, Bank
+from general_ledger.django.models.document_status import DocumentStatus
 from general_ledger.tests import GeneralLedgerBaseTest
 
 
diff --git a/general_ledger/tests/test_validations.py b/general_ledger/tests/test_validations.py
index da7b1c5..aef48bc 100644
--- a/general_ledger/tests/test_validations.py
+++ b/general_ledger/tests/test_validations.py
@@ -3,8 +3,8 @@
 from rich import inspect
 
 from general_ledger.factories import LedgerFactory, ContactFactory
-from general_ledger.models import Invoice
-from general_ledger.models.tax_inclusive import TaxInclusive
+from general_ledger.django.models import Invoice
+from general_ledger.django.models.tax_inclusive import TaxInclusive
 from general_ledger.tests import GeneralLedgerBaseTest
 
 
@@ -26,21 +26,9 @@ def test_validation_mixin(self):
             tax_inclusive=TaxInclusive.NONE,
         )
 
-        # print(invoice.is_overdue)
         assert invoice.is_valid
         assert invoice.is_overdue is False
-        # inspect(invoice)
-        # inspect(invoice.date)
-        # inspect(invoice.due_date)
 
         invoice.save()
 
-        # inspect(invoice)
-        # inspect(invoice.date)
-        # inspect(invoice.due_date)
-
         invoice.refresh_from_db()
-
-        # inspect(invoice)
-        # inspect(invoice.date)
-        # inspect(invoice.due_date)
diff --git a/general_ledger/tests/utils/__init__.py b/general_ledger/tests/utils/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/general_ledger/tests/utils/test_date_stuff.py b/general_ledger/tests/utils/test_date_stuff.py
new file mode 100644
index 0000000..1261368
--- /dev/null
+++ b/general_ledger/tests/utils/test_date_stuff.py
@@ -0,0 +1,84 @@
+import unittest
+import datetime
+import itertools
+import numbers
+from collections import namedtuple
+
+from colorama import Fore, Back, Style
+from dateutil.relativedelta import relativedelta
+from general_ledger.utils.utility_date_stuff import pad_around_char, last_day_of
+
+
+class TestPadding(unittest.TestCase):
+
+    def test_pad_around_char_typical(self):
+        self.assertEqual(pad_around_char("1.1"), " 1.1 ")
+
+    def test_pad_around_char_already_padded(self):
+        self.assertEqual(pad_around_char("10.1 "), "10.1 ")
+
+    def test_pad_around_char_double_digit(self):
+        self.assertEqual(pad_around_char("12.12"), "12.12")
+
+    def test_pad_around_char_different_separator(self):
+        self.assertEqual(pad_around_char("1-1", char="-"), " 1-1 ")
+
+
+class TestLastDayOf(unittest.TestCase):
+    def test_last_day_of(self):
+        date = datetime.datetime(2022, 1, 1)
+        yesterday = datetime.datetime.today().date() - datetime.timedelta(days=1)
+        self.assertEqual(
+            last_day_of(date, "year"), datetime.datetime(2022, 12, 31).date()
+        )
+        self.assertEqual(
+            last_day_of(date, None),
+            yesterday,
+        )
+        self.assertEqual(
+            last_day_of(date, "week"), datetime.datetime(2022, 1, 2).date()
+        )
+        self.assertIsInstance(last_day_of(date, "day"), datetime.date)
+        self.assertIsInstance(last_day_of(date.date(), "year"), datetime.date)
+        self.assertIsInstance(last_day_of(date, "other"), datetime.date)
+        self.assertIsInstance(last_day_of(date, None), datetime.date)
+
+    def test_last_day_of_year(self):
+        self.assertEqual(
+            last_day_of(datetime.date(2023, 1, 15), "year"), datetime.date(2023, 12, 31)
+        )
+        self.assertEqual(
+            last_day_of(datetime.date(2024, 2, 29), "year"), datetime.date(2024, 12, 31)
+        )
+        self.assertEqual(
+            last_day_of(datetime.date(2023, 12, 31), "year"),
+            datetime.date(2023, 12, 31),
+        )
+
+    def test_last_day_of_month(self):
+        self.assertEqual(
+            last_day_of(datetime.date(2023, 1, 15), "month"), datetime.date(2023, 1, 31)
+        )
+        self.assertEqual(
+            last_day_of(datetime.date(2024, 2, 29), "month"), datetime.date(2024, 2, 29)
+        )
+        self.assertEqual(
+            last_day_of(datetime.date(2023, 3, 31), "month"), datetime.date(2023, 3, 31)
+        )
+
+    def test_last_day_of_week(self):
+        self.assertEqual(
+            last_day_of(datetime.date(2023, 4, 17), "week"), datetime.date(2023, 4, 23)
+        )
+        self.assertEqual(
+            last_day_of(datetime.date(2023, 2, 28), "week"), datetime.date(2023, 3, 5)
+        )
+        self.assertEqual(
+            last_day_of(datetime.date(2023, 4, 23), "week"), datetime.date(2023, 4, 23)
+        )
+
+    def test_last_day_of_unknown(self):
+        # Test the current behavior for unknown "kind"
+        today = datetime.date.today()
+        yesterday = today - relativedelta(days=1)
+        self.assertEqual(last_day_of(datetime.date(2023, 4, 17), "unknown"), yesterday)
diff --git a/general_ledger/tests/utils/test_inspect.py b/general_ledger/tests/utils/test_inspect.py
new file mode 100644
index 0000000..59c0783
--- /dev/null
+++ b/general_ledger/tests/utils/test_inspect.py
@@ -0,0 +1,71 @@
+import pytest
+
+from rich.console import Console
+from rich import print as rprint
+from rich.pretty import Pretty
+
+from general_ledger.django.models import Account, Transaction, Invoice
+from general_ledger.factories import BookFactory, TransactionFactory
+from general_ledger.factories.invoice import InvoiceFactory
+from general_ledger.utils.inspect import inspect
+from rich import inspect as rich_inspect
+
+console = Console()
+
+
+class TestInspectWrapper:
+    """
+    Balance Sheet stuff
+    """
+
+    @pytest.mark.django_db
+    def test_inspect_wrapper(self):
+
+        book = BookFactory()
+        ledger = book.get_default_ledger()
+        coa = book.get_default_coa()
+
+        rich_inspect(ledger)
+        inspect(ledger)
+        console.print(ledger)
+        print(ledger)
+        rprint(ledger)
+
+        account_set = Account.objects.all()
+        inspect(account_set)
+
+    @pytest.mark.django_db
+    def test_inspect_wrapper_2(self):
+
+        print("")
+
+        book = BookFactory()
+        ledger = book.get_default_ledger()
+        coa = book.get_default_coa()
+
+        transactions = TransactionFactory.create_batch(
+            50,
+            ledger=ledger,
+        )
+
+        account_set = Account.objects.all()
+        console.print(account_set)
+
+        txs = Transaction.objects.all()
+        print("")
+        console.print(txs)
+        print("")
+
+        console.print(txs[0])
+
+        print("")
+
+        console.print(account_set[0])
+
+        console.print(Pretty(account_set[0]))
+
+        invoices = InvoiceFactory.create_batch(
+            10,
+        )
+
+        rprint(Invoice.objects.all())
diff --git a/general_ledger/tests/utils/test_utility.py b/general_ledger/tests/utils/test_utility.py
new file mode 100644
index 0000000..ea92662
--- /dev/null
+++ b/general_ledger/tests/utils/test_utility.py
@@ -0,0 +1,22 @@
+from general_ledger.utils.utility import str_to_bool
+
+from general_ledger.utils.utility import is_iterable
+
+
+def test_str_to_bool():
+    assert str_to_bool("True") == True
+    assert str_to_bool("true") == True
+    assert str_to_bool("1") == True
+    assert str_to_bool("yes") == True
+    assert str_to_bool("y") == True
+    assert str_to_bool("on") == True
+    assert str_to_bool("false") == False
+    # assert str_to_bool("") == False
+
+
+def test_is_iterable():
+
+    assert is_iterable([1, 2, 3]) == True
+    assert is_iterable("hello") == False
+    assert is_iterable(123) == False
+    assert is_iterable({1: 2, 3: 4}) == True
diff --git a/general_ledger/tests/views/test_inventory.py b/general_ledger/tests/views/test_inventory.py
index 8917c80..fd6866b 100644
--- a/general_ledger/tests/views/test_inventory.py
+++ b/general_ledger/tests/views/test_inventory.py
@@ -9,7 +9,6 @@
 
 @pytest.mark.django_db
 def test_inventory_basic_1(user, client):
-    # inspect(user)
     client.force_login(user)
 
     book = BookFactory(
diff --git a/general_ledger/urls_api.py b/general_ledger/urls_api.py
index b957680..503702d 100644
--- a/general_ledger/urls_api.py
+++ b/general_ledger/urls_api.py
@@ -4,8 +4,10 @@
     SpectacularSwaggerView,
     SpectacularRedocView,
 )
+from dynamic_preferences.users.viewsets import UserPreferencesViewSet
 from rest_framework import routers
 
+from dashboard.views.book_preference_viewset import BookPreferenceViewSet
 from general_ledger.views.api import (
     PaymentViewSet,
     BankAccountViewSet,
@@ -14,8 +16,8 @@
     TransactionViewSet,
 )
 from general_ledger.views.api.account import AccountViewSet
-from general_ledger.views.api.bank_statement import BankStatementGroupedView
 from general_ledger.views.api.bank_balance import BankBalanceViewSet
+from general_ledger.views.api.bank_statement import BankStatementGroupedView
 from general_ledger.views.api.contact import ContactViewSet
 from general_ledger.views.api.invoice import InvoiceViewSet
 
@@ -32,6 +34,14 @@
 router.register(r"bank_balances", BankBalanceViewSet)
 # router.register(r"invoicelines", InvoiceLineViewSet)
 
+# router.register(
+#     r"book_preference",
+#     BookPreferenceViewSet,
+#     "book_preference",
+# )
+router.register(r"user", UserPreferencesViewSet, "user")
+
+
 urlpatterns = [
     path("", include(router.urls)),
     # YOUR PATTERNS
diff --git a/general_ledger/utils/balance_sheet.py b/general_ledger/utils/balance_sheet.py
deleted file mode 100644
index b4ddd57..0000000
--- a/general_ledger/utils/balance_sheet.py
+++ /dev/null
@@ -1,33 +0,0 @@
-from general_ledger.models import AccountType
-
-
-class BalanceSheet:
-    def __init__(self, ledger):
-        self.ledger = ledger
-        if not self.ledger:
-            raise ValueError("Ledger is required")
-
-    def get_non_current_asset_accounts(self):
-        return self.ledger.coa.account_set.non_current_asset()
-
-    def get_current_asset_accounts(self):
-        return self.ledger.coa.account_set.current_asset()
-
-    def get_entries_for_transactions_for_account(self, account):
-        return self.ledger.entries.filter(account=account)
-
-    def get_current_liabilities_accounts(self):
-        return self.ledger.coa.account_set.current_liability().order_by(
-            "-type__liquidity"
-        )
-
-    def get_non_current_liabilities_accounts(self):
-        return self.ledger.coa.account_set.non_current_liability().order_by(
-            "-type__liquidity"
-        )
-
-    def get_total_equity(self):
-        return self.equity
-
-    def get_total_liabilities_and_equity(self):
-        return self.liabilities + self.equity
diff --git a/general_ledger/utils/config.py b/general_ledger/utils/config.py
new file mode 100644
index 0000000..a48933f
--- /dev/null
+++ b/general_ledger/utils/config.py
@@ -0,0 +1,16 @@
+from typing import Optional
+
+
+class Config:
+    """this is a singleton class that for config items that need to be migrated into dedicated classes"""
+
+    _instance: Optional["Config"] = None
+
+    def __new__(cls) -> "Config":
+        instance: Config
+        if cls._instance is None:
+            instance = object.__new__(cls)
+            cls._instance = instance
+        else:
+            instance = cls._instance
+        return instance
diff --git a/general_ledger/utils/data_loader.py b/general_ledger/utils/data_loader.py
new file mode 100644
index 0000000..a281c12
--- /dev/null
+++ b/general_ledger/utils/data_loader.py
@@ -0,0 +1,43 @@
+from decimal import Decimal
+
+from general_ledger.django.models.account import Account
+from general_ledger.django.models.direction import Direction
+from general_ledger.django.models.ledger import Ledger
+from general_ledger.helpers.ledger_helper import LedgerHelper
+
+
+def tx(
+    ledger: "Ledger",
+    dr: "Account",
+    amt: Decimal | int | str,
+    dt,
+    cr: "Account",
+    description="Chapter 3.8 data",
+):
+    """
+    convenience function to post a transaction with two entries
+    :param ledger:
+    :param dr: the account to debit
+    :param amt: a Decimal amount
+    :param dt: a datetime.date
+    :param cr: the account to credit
+    :param description:
+    :return:
+    """
+    return LedgerHelper.post_transaction(
+        ledger,
+        description,
+        dt,
+        [
+            [
+                dr,
+                amt,
+                Direction.DEBIT,
+            ],
+            [
+                cr,
+                amt,
+                Direction.CREDIT,
+            ],
+        ],
+    )
diff --git a/general_ledger/utils/django.py b/general_ledger/utils/django.py
new file mode 100644
index 0000000..0153c65
--- /dev/null
+++ b/general_ledger/utils/django.py
@@ -0,0 +1,20 @@
+from django.contrib import admin
+
+
+class DjangoUtil:
+    @staticmethod
+    def get_fields(model):
+        """find a subset of fields for display in a table or UI"""
+        fields = [getattr(field, "name") for field in model._meta.fields]
+        if hasattr(model, "generic_list_display"):
+            return [x for x in fields if x in model.generic_list_display]
+        elif hasattr(model, "list_display"):
+            return [x for x in fields if x in model.list_display]
+        else:
+            try:
+                modeladmin = admin.site._registry[model]
+                if modeladmin:
+                    return [x for x in fields if x in modeladmin.list_display]
+            except KeyError:
+                pass
+        return [getattr(field, "name") for field in model._meta.fields]
diff --git a/general_ledger/utils/inspect.py b/general_ledger/utils/inspect.py
new file mode 100644
index 0000000..51bad9a
--- /dev/null
+++ b/general_ledger/utils/inspect.py
@@ -0,0 +1,49 @@
+import importlib
+import inspect as std_inspect
+
+from rich import inspect as rich_inspect
+from rich.columns import Columns
+from rich.console import Console
+
+models = importlib.import_module("general_ledger.django.models")
+
+from general_ledger.render.utility_rich_custom import Table
+from functools import wraps
+
+console = Console()
+
+
+def make_table(account):
+    my_table = Table("Attribute", "Value")
+    # my_table.add_row("id", fmt(account.id))
+    my_table.add_row("name", account.name)
+    my_table.add_row("code", str(account.code))
+    return my_table
+
+
+@wraps(rich_inspect)
+def inspect(item, *args, **kwargs):
+    caller_frame = std_inspect.stack()[1]
+    caller_file = caller_frame.filename
+    caller_lineno = caller_frame.lineno
+    print(f"Called from {caller_file}, line {caller_lineno}")
+    # print(    std_inspect.stack())
+    # traceback.print_stack(file=sys.stdout
+    if isinstance(item, models.Ledger):
+        print("we printing in ledger things")
+        # check if ledger is initialized?
+        accounts = item.coa.account_set.all()
+        columns = Columns(
+            accounts,
+            # expand=True,
+            # equal=True,
+            align="left",
+        )
+        print(type(columns))
+        console.print(columns)
+    else:
+        rich_inspect(item, *args, **kwargs)
+
+
+inspect.__doc__ = rich_inspect.__doc__
+inspect.__signature__ = std_inspect.signature(rich_inspect)
diff --git a/general_ledger/utils/utility.py b/general_ledger/utils/utility.py
new file mode 100644
index 0000000..0cabe45
--- /dev/null
+++ b/general_ledger/utils/utility.py
@@ -0,0 +1,185 @@
+from colorama import Fore, Style
+
+from rich import inspect
+
+import hashlib
+from rich.style import Style as RichStyle
+import functools
+from loguru import logger
+
+
+# logger = logger.opt(colors=True)
+
+def logger_wraps(*, entry=True, exit=True, level="DEBUG"):
+    def wrapper(func):
+        name = func.__name__
+
+        @functools.wraps(func)
+        def wrapped(*args, **kwargs):
+            logger_ = logger.opt(depth=1)
+            if entry:
+                logger_.log(
+                    level, "Entering '{}' (args={}, kwargs={})", name, args, kwargs
+                )
+            result = func(*args, **kwargs)
+            if exit:
+                logger_.log(level, "Exiting '{}' (result={})", name, result)
+            return result
+
+        return wrapped
+
+    return wrapper
+
+
+def logger_init(*, entry=True, exit=True, level="DEBUG"):
+    def wrapper(func):
+        name = func.__name__
+
+        @functools.wraps(func)
+        def wrapped(*args, **kwargs):
+            logger_ = logger.opt(depth=1)
+            if entry:
+                logger_.log(
+                    level,
+                    "Entering '{}' (args={}, kwargs={})",
+                    name,
+                    args,
+                    kwargs,
+                )
+            result = func(*args, **kwargs)
+            if exit:
+                logger_.log(level, "Exiting '{}' (result={})", name, result)
+            return result
+
+        return wrapped
+
+    return wrapper
+
+
+def is_iterable(obj):
+    """Check if an object is iterable. except strings"""
+    if isinstance(obj, str):
+        return False
+    try:
+        iter(obj)
+        return True
+    except TypeError:
+        return False
+
+
+def bool_colorize(match):
+    content = match.group(1)
+    if str_to_bool(content):
+        return f"{Fore.GREEN}{content}{Style.RESET_ALL}"  # Green for True
+    elif content == "False":
+        return f"{Fore.RED}{content}{Style.RESET_ALL}"  # Red for False
+    return content  # Just in case there's something unexpected
+
+
+def b(content):
+    """Decorator to colorize boolean values in the output."""
+    if str_to_bool(content):
+        return f"{Fore.GREEN}{content} {Style.RESET_ALL}"  # Green for True
+    elif not str_to_bool(content):
+        return f"{Fore.RED}{content}{Style.RESET_ALL}"
+    raise ValueError(f"Cannot interpret '{content}' as a boolean")
+
+
+def str_to_bool(value):
+    """Converts a string to its truthy or falsy boolean equivalent."""
+    if value is True or value is False:
+        return value
+    truthy_values = {"true", "1", "yes", "y", "on"}
+    falsy_values = {"false", "0", "no", "n", "off"}
+
+    value_lower = value.strip().lower()  # Normalize the input
+
+    if value_lower in truthy_values:
+        return True
+    elif value_lower in falsy_values:
+        return False
+    else:
+        raise ValueError(f"Cannot interpret '{value}' as a boolean")
+
+
+max_transition_len = 18
+
+
+def log_change(
+    logger,
+    transition,
+    accumulated,
+    node,
+    context,
+):
+    global max_transition_len
+    max_transition_len = min(max(max_transition_len, len(transition)), 18)
+    logger.trace(
+        "{:<{max_transition_len}.{max_transition_len}}: <g>{:14.14}</g> [<y>{:>6}:{:>6}</y>] {} {} {} {} sub:{}",
+        node.label,
+        transition,
+        node.value,
+        accumulated,
+        b(node.is_leaf),
+        b(node.is_visible),
+        context.current_level,
+        "{:<4}".format(node.meta.operation.name),
+        context.get_current_total(),
+        max_transition_len=max_transition_len,
+    )
+
+
+max_message_len = 18
+
+
+def visit_logger(
+    logger,
+    message,
+    node,
+    current_level,
+    logger_level="INFO",
+):
+    global max_message_len
+    logger_ = logger.opt(depth=1, colors=True)
+    max_message_len = min(max(max_message_len, len(message)), 18)
+    logger_.log(
+        logger_level,
+        "<g>{:18.18}</g> [<y>{:>6}</y>] {} {} {} {message!r}",
+        node.label,
+        node.value,
+        b(node.is_leaf),
+        current_level,
+        "{:<4}".format(node.meta.operation.name),
+        message=message,
+        max_message_len=max_message_len,
+    )
+
+
+def string_to_color(input_string: str) -> RichStyle:
+    # Create a hash of the input string
+    hash_object = hashlib.md5(input_string.encode())
+    hash_hex = hash_object.hexdigest()
+
+    # Use the first 6 characters of the hash to create a color
+    r = int(hash_hex[:2], 16) % 64 + 192  # Ensure the value is in the range 192-255
+    g = int(hash_hex[2:4], 16) % 64 + 192
+    b = int(hash_hex[4:6], 16) % 64 + 192
+    color_code = f"#{r:02x}{g:02x}{b:02x}"
+
+    # Create a rich Style with the generated color
+    style = RichStyle(bgcolor=color_code)
+    return style
+
+
+def slugu(text, sep="_"):
+    """
+    Convert a string to a slug.
+    """
+    chars_to_replace = [" ", ".", ",", "-"]
+    for char in chars_to_replace:
+        text = text.replace(char, sep)
+    return text.lower()
+
+
+def raiseu():
+    raise ValueError("This error thrown by raiseu() function")
diff --git a/general_ledger/utils/utility_date_stuff.py b/general_ledger/utils/utility_date_stuff.py
new file mode 100644
index 0000000..2e3c215
--- /dev/null
+++ b/general_ledger/utils/utility_date_stuff.py
@@ -0,0 +1,86 @@
+import datetime
+from collections import OrderedDict
+from collections import namedtuple
+from enum import Enum
+
+from dateutil.relativedelta import relativedelta
+
+EntryObject = namedtuple(
+    "EntryObject",
+    [
+        "trans_date",
+        "narrative",
+        "amount",
+    ],
+)
+
+
+class PeriodKind(str, Enum):
+    """Enumeration of valid period types"""
+
+    YEAR = "year"
+    MONTH = "month"
+    WEEK = "week"
+    DAY = "day"
+
+
+def get_interval_key(date, group_intervals):
+    key = []
+    for interval in group_intervals:
+        if interval == "year":
+            key.append(date.year)
+        elif interval == "month":
+            key.append(date.year)
+            key.append(date.month)
+        elif interval == "week":
+            key.append(date.year)
+            key.append(date.isocalendar()[1])
+        elif interval == "day":
+            key.append(date.year)
+            key.append(date.month)
+            key.append(date.day)
+    return tuple(OrderedDict.fromkeys(key)) if key else "none"
+
+
+def last_day_of(dt, kind):
+    """
+    this function returns the last day of the period
+    :param dt:
+    :param kind:
+    :return:
+    """
+    last_day = None
+    if kind == "year":
+        last_day = (dt + relativedelta(years=1)).replace(
+            month=1, day=1
+        ) - relativedelta(days=1)
+    elif kind == "month":
+        last_day = (dt + relativedelta(months=1)).replace(day=1) - relativedelta(days=1)
+    elif kind == "week":
+        last_day = dt + relativedelta(days=(7 - dt.isoweekday()))
+    else:
+        # @TODO this should throw error ii the kind is not recognized
+        # but it is being used somewhere to fall through
+        last_day = datetime.datetime.today() - relativedelta(days=1)
+    # else:
+    #     raise ValueError(f"kind: {kind} not supported")
+    result = last_day if type(last_day) is datetime.date else last_day.date()
+    return result
+
+
+def first_day_of_next(dt, kind):
+    first_day = last_day_of(dt, kind) + relativedelta(days=1)
+    return first_day
+
+
+def pad_around_char(date_str, char="."):
+    """Pads a date string centered on the dot. convenience method for columnar dates
+
+    Args:
+      date_str: The date string to pad, in the format "day.month".
+
+    Returns:
+      The padded date string.
+    """
+    day, month = date_str.split(char)
+    return f"{day.rjust(2)}{char}{month.ljust(2)}"
diff --git a/general_ledger/views/account.py b/general_ledger/views/account.py
index 11f6ebf..6a2d7d8 100644
--- a/general_ledger/views/account.py
+++ b/general_ledger/views/account.py
@@ -3,8 +3,8 @@
 from django.views.generic import ListView, CreateView
 from django_filters.views import FilterView
 
-from general_ledger.filters import AccountFilter
-from general_ledger.models import Account
+from general_ledger.django.filters import AccountFilter
+from general_ledger.django.models import Account
 from general_ledger.views.generic import GenericDetailView, GenericUpdateView
 from general_ledger.views.mixins import (
     GeneralLedgerSecurityMixIn,
diff --git a/general_ledger/views/api/account.py b/general_ledger/views/api/account.py
index 32e999b..3efb83c 100644
--- a/general_ledger/views/api/account.py
+++ b/general_ledger/views/api/account.py
@@ -2,7 +2,7 @@
 from django.contrib.auth.models import User
 from rest_framework import routers, serializers, viewsets
 
-from general_ledger.models import Contact, Account
+from general_ledger.django.models import Contact, Account
 from general_ledger.serializers.account import AccountSerializer
 from general_ledger.serializers.contact import ContactSerializer
 
diff --git a/general_ledger/views/api/bank_account.py b/general_ledger/views/api/bank_account.py
index 980c235..60116b0 100644
--- a/general_ledger/views/api/bank_account.py
+++ b/general_ledger/views/api/bank_account.py
@@ -2,7 +2,7 @@
 from django.contrib.auth.models import User
 from rest_framework import routers, serializers, viewsets
 
-from general_ledger.models import Contact, Bank
+from general_ledger.django.models import Contact, Bank
 from general_ledger.serializers.bank_account import BankAccountSerializer
 from general_ledger.serializers.contact import ContactSerializer
 
diff --git a/general_ledger/views/api/bank_balance.py b/general_ledger/views/api/bank_balance.py
index ce09a7a..f4b12cf 100644
--- a/general_ledger/views/api/bank_balance.py
+++ b/general_ledger/views/api/bank_balance.py
@@ -1,7 +1,7 @@
 from rest_framework import viewsets
 from rich import inspect
 
-from general_ledger.models import BankBalance
+from general_ledger.django.models import BankBalance
 from general_ledger.serializers.bank_balance import BankBalanceSerializer
 from datetime import datetime, timedelta
 
diff --git a/general_ledger/views/api/bank_statement.py b/general_ledger/views/api/bank_statement.py
index a4369b7..d3a209f 100644
--- a/general_ledger/views/api/bank_statement.py
+++ b/general_ledger/views/api/bank_statement.py
@@ -3,12 +3,11 @@
 from django.db import connection
 from django.db.models import Sum
 from django.db.models.functions import TruncDate
-from rest_framework import generics, viewsets
+from rest_framework import viewsets
 from rest_framework.response import Response
-from rich import inspect
 
-from general_ledger.filters.bank_transaction import BankStatementFilter
-from general_ledger.models import BankStatementLine
+from general_ledger.django.filters import BankStatementFilter
+from general_ledger.django.models import BankStatementLine
 from general_ledger.serializers.bank_transaction import BankStatementGroupedSerializer
 from datetime import datetime, timedelta
 
@@ -62,21 +61,15 @@ def list(self, request, *args, **kwargs):
                 for item in queryset
             }
 
-            # inspect(data_dict, methods=False)
-
             # Generate a complete date range and fill in missing dates with zero
             complete_data = []
             current_date = start_date
             while current_date <= end_date:
                 date_str = current_date.strftime("%Y-%m-%d")
                 amount = data_dict.get(date_str, Decimal("0"))
-                # inspect(f"{current_date=}, {amount=}")
-                # print(f"{current_date=}, {amount=}")
                 complete_data.append({"date": date_str, "amount": amount})
                 current_date += timedelta(days=1)
 
-            # inspect(complete_data, methods=False)
-
             serializer = self.get_serializer(complete_data, many=True)
         else:
             print(f"not filtered")
diff --git a/general_ledger/views/api/book.py b/general_ledger/views/api/book.py
index c5e9b69..80aa613 100644
--- a/general_ledger/views/api/book.py
+++ b/general_ledger/views/api/book.py
@@ -2,7 +2,7 @@
 from django.contrib.auth.models import User
 from rest_framework import routers, serializers, viewsets
 
-from general_ledger.models import Contact, Book
+from general_ledger.django.models import Contact, Book
 from general_ledger.serializers.book import BookSerializer
 from general_ledger.serializers.contact import ContactSerializer
 
diff --git a/general_ledger/views/api/contact.py b/general_ledger/views/api/contact.py
index 1495bf1..4e7a90a 100644
--- a/general_ledger/views/api/contact.py
+++ b/general_ledger/views/api/contact.py
@@ -2,7 +2,7 @@
 from django.contrib.auth.models import User
 from rest_framework import routers, serializers, viewsets
 
-from general_ledger.models import Contact
+from general_ledger.django.models import Contact
 from general_ledger.serializers.contact import ContactSerializer
 
 
diff --git a/general_ledger/views/api/invoice.py b/general_ledger/views/api/invoice.py
index 1c74446..2cee9fa 100644
--- a/general_ledger/views/api/invoice.py
+++ b/general_ledger/views/api/invoice.py
@@ -1,6 +1,6 @@
 from rest_framework import permissions, viewsets
 
-from general_ledger.models import Invoice
+from general_ledger.django.models import Invoice
 from general_ledger.serializers.invoice import InvoiceSerializer
 
 
diff --git a/general_ledger/views/api/invoice_line.py b/general_ledger/views/api/invoice_line.py
index eaf210c..86b3976 100644
--- a/general_ledger/views/api/invoice_line.py
+++ b/general_ledger/views/api/invoice_line.py
@@ -1,6 +1,6 @@
 from rest_framework import permissions, viewsets
 
-from general_ledger.models import Invoice, InvoiceLine
+from general_ledger.django.models import Invoice, InvoiceLine
 from general_ledger.serializers.invoice import InvoiceSerializer
 from general_ledger.serializers.invoice_line import InvoiceLineSerializer
 
diff --git a/general_ledger/views/api/ledger.py b/general_ledger/views/api/ledger.py
index 178edef..08dc44b 100644
--- a/general_ledger/views/api/ledger.py
+++ b/general_ledger/views/api/ledger.py
@@ -2,7 +2,7 @@
 from django.contrib.auth.models import User
 from rest_framework import routers, serializers, viewsets
 
-from general_ledger.models import Contact, Ledger
+from general_ledger.django.models import Contact, Ledger
 from general_ledger.serializers.contact import ContactSerializer
 from general_ledger.serializers.ledger import LedgerSerializer
 
diff --git a/general_ledger/views/api/payment.py b/general_ledger/views/api/payment.py
index f4cec9e..3fa584a 100644
--- a/general_ledger/views/api/payment.py
+++ b/general_ledger/views/api/payment.py
@@ -1,6 +1,6 @@
 from rest_framework import permissions, viewsets
 
-from general_ledger.models import Invoice, Payment
+from general_ledger.django.models import Invoice, Payment
 from general_ledger.serializers.invoice import InvoiceSerializer
 from general_ledger.serializers.payment import PaymentSerializer
 
diff --git a/general_ledger/views/api/transaction.py b/general_ledger/views/api/transaction.py
index 52022f3..0a1fa49 100644
--- a/general_ledger/views/api/transaction.py
+++ b/general_ledger/views/api/transaction.py
@@ -2,7 +2,7 @@
 from django.contrib.auth.models import User
 from rest_framework import routers, serializers, viewsets
 
-from general_ledger.models import Transaction
+from general_ledger.django.models import Transaction
 from general_ledger.serializers.transaction import TransactionSerializer
 
 
diff --git a/general_ledger/views/bank.py b/general_ledger/views/bank.py
index f7654ff..5d10185 100644
--- a/general_ledger/views/bank.py
+++ b/general_ledger/views/bank.py
@@ -7,15 +7,15 @@
 from django_filters.views import FilterView
 from formset.views import FormViewMixin
 
-import general_ledger
 from general_ledger.forms.bank import BankForm
-from general_ledger.models import Bank
+from general_ledger.django.models import Bank
 from general_ledger.views.generic import GenericListView
 from general_ledger.views.mixins import (
     GeneralLedgerSecurityMixIn,
     ActiveBookRequiredMixin,
 )
-from general_ledger.filters.bank_account_filter import BankAccountFilter
+from general_ledger.django.filters import BankAccountFilter
+
 
 class BankListView(
     GeneralLedgerSecurityMixIn,
diff --git a/general_ledger/views/bank_matching.py b/general_ledger/views/bank_matching.py
index 2b4fbeb..9654d1e 100644
--- a/general_ledger/views/bank_matching.py
+++ b/general_ledger/views/bank_matching.py
@@ -7,7 +7,7 @@
 from general_ledger.forms.matching_xfer import TransferForm
 from general_ledger.forms.payment import PaymentCreateForm
 from general_ledger.forms.payment_edit import PaymentEditForm
-from general_ledger.models import BankStatementLine, Payment, Payment
+from general_ledger.django.models import BankStatementLine, Payment, Payment
 from general_ledger.views.mixins import (
     GeneralLedgerSecurityMixIn,
     ActiveBookRequiredMixin,
diff --git a/general_ledger/views/bank_statement_import.py b/general_ledger/views/bank_statement_import.py
index 84f42a6..bba16b2 100644
--- a/general_ledger/views/bank_statement_import.py
+++ b/general_ledger/views/bank_statement_import.py
@@ -6,7 +6,7 @@
 from tablib import Dataset
 
 from general_ledger.forms.bank_statement_import_form import BankStatementImportForm
-from general_ledger.models import Bank
+from general_ledger.django.models import Bank
 from general_ledger.resources.bank_statement_import import BankStatementTsbCsvResource
 from general_ledger.views.mixins import (
     GeneralLedgerSecurityMixIn,
diff --git a/general_ledger/views/bank_transactions.py b/general_ledger/views/bank_transactions.py
index d62d05a..32ee6a7 100644
--- a/general_ledger/views/bank_transactions.py
+++ b/general_ledger/views/bank_transactions.py
@@ -8,7 +8,7 @@
 
 from general_ledger.forms.bank import BankForm
 from general_ledger.forms.bank_transaction import BankTransactionForm
-from general_ledger.models import Bank, BankStatementLine
+from general_ledger.django.models import Bank, BankStatementLine
 from general_ledger.views.mixins import (
     GeneralLedgerSecurityMixIn,
     ActiveBookRequiredMixin,
@@ -27,7 +27,7 @@ def get_queryset(self):
         return BankStatementLine.objects.filter(bank_id=bank_id)
 
     model = BankStatementLine
-    template_name = "gl/bank_transaction_list.html.j2"
+    template_name = "gl/bank/bank_transaction_list.html.j2"
     context_object_name = "transactions"
     # filterset_class = BankFilter
 
diff --git a/general_ledger/views/bill.py b/general_ledger/views/bill.py
index a0aa964..d4542f2 100644
--- a/general_ledger/views/bill.py
+++ b/general_ledger/views/bill.py
@@ -1,10 +1,9 @@
-from django.contrib.auth.mixins import LoginRequiredMixin
 from django.urls import reverse_lazy
 from django.views.generic import ListView, CreateView
 from django_filters.views import FilterView
 
-from general_ledger.filters import BillFilter
-from general_ledger.models import PurchaseInvoice
+from general_ledger.django.filters import BillFilter
+from general_ledger.django.models import PurchaseInvoice
 from general_ledger.views.mixins import ActiveBookRequiredMixin
 from general_ledger.views.mixins import GeneralLedgerSecurityMixIn
 
diff --git a/general_ledger/views/book.py b/general_ledger/views/book.py
index 7984d50..3268ee6 100644
--- a/general_ledger/views/book.py
+++ b/general_ledger/views/book.py
@@ -3,7 +3,7 @@
 from django.views.generic import ListView, CreateView
 from django_filters.views import FilterView
 
-from general_ledger.models import Bank, Book
+from general_ledger.django.models import Bank, Book
 from general_ledger.views.generic import GenericListView, GenericDetailView
 from general_ledger.views.mixins import (
     GeneralLedgerSecurityMixIn,
@@ -27,6 +27,9 @@ class BookListView(
     # paginate_by = 25
     # filterset_class = BankFilter
 
+    def get_queryset(self):
+        return self.model.objects.for_user(self.request.user)
+
 
 class BookDetailView(
     LoginRequiredMixin,
diff --git a/general_ledger/views/book_preferences.py b/general_ledger/views/book_preferences.py
index b03a540..235e420 100644
--- a/general_ledger/views/book_preferences.py
+++ b/general_ledger/views/book_preferences.py
@@ -2,7 +2,7 @@
 from dynamic_preferences.views import PreferenceFormView
 
 from dashboard.forms.book_preferences import book_preference_form_builder
-from general_ledger.models import Book
+from general_ledger.django.models import Book
 from general_ledger.views import GeneralLedgerSecurityMixIn
 from general_ledger.views.mixins import ActiveBookRequiredMixin
 
diff --git a/general_ledger/views/contact.py b/general_ledger/views/contact.py
index f5a5d6e..c94d6f8 100644
--- a/general_ledger/views/contact.py
+++ b/general_ledger/views/contact.py
@@ -4,16 +4,14 @@
 from django.http import JsonResponse
 from django.urls import reverse_lazy
 from django.views.generic import (
-    ListView,
     UpdateView,
-    DetailView,
 )
 from django_filters.views import FilterView
 from formset.views import IncompleteSelectResponseMixin, FormViewMixin
 
-from general_ledger.filters import ContactFilter
+from general_ledger.django.filters import ContactFilter
 from general_ledger.forms.contact import ContactUpdateForm
-from general_ledger.models import Contact
+from general_ledger.django.models import Contact
 from general_ledger.views.generic import GenericListView, GenericDetailView
 from general_ledger.views.mixins import ActiveBookRequiredMixin, FormsetifyMixin
 from general_ledger.views.mixins import GeneralLedgerSecurityMixIn
diff --git a/general_ledger/views/file_upload.py b/general_ledger/views/file_upload.py
index 44b69dc..6670a8e 100644
--- a/general_ledger/views/file_upload.py
+++ b/general_ledger/views/file_upload.py
@@ -8,7 +8,7 @@
     DetailView,
 )
 from general_ledger.forms.file_upload import FileUploadForm
-from general_ledger.models import FileUpload
+from general_ledger.django.models import FileUpload
 from ofxparse import OfxParser
 
 from general_ledger.views import GeneralLedgerSecurityMixIn
diff --git a/general_ledger/views/formset/invoice_formsetified.py b/general_ledger/views/formset/invoice_formsetified.py
index 5565899..4d26658 100644
--- a/general_ledger/views/formset/invoice_formsetified.py
+++ b/general_ledger/views/formset/invoice_formsetified.py
@@ -8,7 +8,7 @@
 
 from general_ledger.forms.formset.invoice_collection import InvoiceCollection
 
-from general_ledger.models import Invoice
+from general_ledger.django.models import Invoice
 from general_ledger.views.formset.formset_mixins import (
     CollectionViewMixin,
     SessionFormCollectionMixin,
diff --git a/general_ledger/views/home.py b/general_ledger/views/home.py
index 68fd5b9..b397bef 100644
--- a/general_ledger/views/home.py
+++ b/general_ledger/views/home.py
@@ -10,6 +10,18 @@ class HomeView(
     ActiveBookRequiredMixin,
     TemplateView,
 ):
+
+    def get_context_data(self, **kwargs):
+        # print(f"caling get_context_data in HomeView")
+        context = super().get_context_data(**kwargs)
+        # print(f"{context=}")
+        user = self.request.user
+
+        context["layout"] = user.preferences.get("layout__dashboard_layout_json")
+
+        # print(context["layout"])
+        return context
+
     template_name = "gl/home.html.j2"
 
 
diff --git a/general_ledger/views/invoice.py b/general_ledger/views/invoice.py
index aa19cbe..f1dd772 100644
--- a/general_ledger/views/invoice.py
+++ b/general_ledger/views/invoice.py
@@ -6,19 +6,17 @@
 from django.shortcuts import render, redirect
 from django.urls import reverse_lazy, reverse
 from django.views.generic import (
-    ListView,
     CreateView,
     UpdateView,
 )
 from django_filters.views import FilterView
-from rich import inspect
 
-from general_ledger.filters import InvoiceFilter
+from general_ledger.django.filters import InvoiceFilter
 from general_ledger.forms import InvoiceForm, InvoiceLineFormSet
 from general_ledger.forms.contact_inline import ContactInlineForm
 from general_ledger.forms.invoice import create_invoice_line_formset
 from general_ledger.forms.invoice_status import InvoiceStatusForm
-from general_ledger.models import Invoice
+from general_ledger.django.models import Invoice
 from general_ledger.views.generic import GenericListView, GenericDetailView
 from general_ledger.views.history.history import HistoryView
 from general_ledger.views.mixins import (
diff --git a/general_ledger/views/payment.py b/general_ledger/views/payment.py
index 1601079..4a0a044 100644
--- a/general_ledger/views/payment.py
+++ b/general_ledger/views/payment.py
@@ -6,8 +6,8 @@
 
 from general_ledger.forms.payment import PaymentCreateForm
 from general_ledger.forms.payment_edit import PaymentEditForm
-from general_ledger.models import BankStatementLine, Payment, Payment
-from general_ledger.models.document_status import DocumentStatus
+from general_ledger.django.models import BankStatementLine, Payment, Payment
+from general_ledger.django.models.document_status import DocumentStatus
 from general_ledger.views.generic import GenericListView
 from general_ledger.views.mixins import (
     GeneralLedgerSecurityMixIn,
diff --git a/general_ledger/views/reports/income_statement.py b/general_ledger/views/reports/income_statement.py
index 18345be..e2a875b 100644
--- a/general_ledger/views/reports/income_statement.py
+++ b/general_ledger/views/reports/income_statement.py
@@ -1,53 +1,102 @@
-from pprint import pprint
+from datetime import datetime
+
+from bs4 import BeautifulSoup as bs
 
-from django.views.generic import TemplateView
-from django.template import TemplateDoesNotExist
-from django.http import Http404
 # import pprint
-from pprint import pprint, pp
 from django.utils import timezone
-from datetime import datetime
+from django.views.generic import TemplateView
+from rich.console import Console
+
+from general_ledger.helpers.ledger_helper import LedgerHelper
+from general_ledger.render.format_statement_j2 import StatementFormatJ2
+from general_ledger.render.renderer_statement import StatementRenderer
+from general_ledger.statements.meta import NodeMeta
+from general_ledger.statements.nodes.income_statement import IncomeStatementNode
+from general_ledger.statements.provider_django import DjangoProvider
+
+console = Console()
+
 
 class IncomeStatementView(TemplateView):
-    template_name = "gl/income_statement.html.j2"
+    template_name = "gl/statements/income_statement.html.j2"
 
     def get_context_data(self, **kwargs):
         context = super().get_context_data(**kwargs)
-        context["from_date"] = self.request.session.get('from_date', None)
-        context["to_date"] = self.request.session.get('to_date', None)
+        context["from_date"] = self.request.session.get("from_date", None)
+        context["to_date"] = self.request.session.get("to_date", None)
         return context
 
-
     def get(self, request, *args, **kwargs):
         context = self.get_context_data(**kwargs)
 
-        from_date = request.GET.get('from_date') or request.session.get('from_date')
-        to_date = request.GET.get('to_date') or request.session.get('to_date')
-
+        from_date = request.GET.get("from_date") or request.session.get("from_date")
+        to_date = request.GET.get("to_date") or request.session.get("to_date")
 
         if not from_date:
             today = timezone.now().date()
-            from_date = today.replace(month=1, day=1)
+            from_date = today - timezone.timedelta(days=365)
         else:
-            from_date = datetime.strptime(from_date, '%Y-%m-%d').date()
+            from_date = datetime.strptime(from_date, "%Y-%m-%d").date()
 
         if not to_date:
             today = timezone.now().date()
             to_date = today
         else:
-            to_date = datetime.strptime(to_date, '%Y-%m-%d').date()
+            to_date = datetime.strptime(to_date, "%Y-%m-%d").date()
 
         # Store the dates in the session
-        request.session['from_date'] = from_date.strftime('%Y-%m-%d')
-        request.session['to_date'] = to_date.strftime('%Y-%m-%d')
+        request.session["from_date"] = from_date.strftime("%Y-%m-%d")
+        request.session["to_date"] = to_date.strftime("%Y-%m-%d")
+
+        # print(f"from_date: {from_date}")
+        # print(f"to_date: {to_date}")
+
+        # pp(context)
+
+        context["from_date"] = from_date.strftime("%Y-%m-%d")
+        context["to_date"] = to_date.strftime("%Y-%m-%d")
+
+        ledger = self.request.active_book.get_default_ledger()
+
+        # ledger = load_chapter_7_review_7_5()
+        ledger_accounts = LedgerHelper.ledger_accounts(ledger)
+
+        kwargs = {
+            "balance_interval": "month",
+            "start_date": "2023-9-1",
+            "end_date": "2023-9-30",
+            "ledger": ledger,
+            "final_balance": True,
+        }
+
+        provider = DjangoProvider(ledger=ledger)
+        statement = IncomeStatementNode(
+            provider=provider,
+            meta=NodeMeta(
+                show_subtotal=True,
+            ),
+            label="Income Statement",
+            **kwargs,
+        ).ensure_expanded()
+
+        statement.set_renderer(StatementRenderer())
+        renderer = statement.renderer
+        renderer.print_console = False
+        renderer.return_renderable = True
+        statement.set_render_format(
+            "statement",
+            StatementFormatJ2(),
+        ).render()
+
+        html_rendered = statement.render()
+
+        # console.print(html_rendered)
 
-        print(f"from_date: {from_date}")
-        print(f"to_date: {to_date}")
+        soup = bs(html_rendered)
 
-        #pp(context)
+        # console.print(soup.prettify())
 
-        context["from_date"] = from_date.strftime('%Y-%m-%d')
-        context["to_date"] = to_date.strftime('%Y-%m-%d')
+        context["statement"] = html_rendered
 
         return self.render_to_response(context)
 
diff --git a/general_ledger/views/reports/three_col_accounts.py b/general_ledger/views/reports/three_col_accounts.py
index 31199cf..ad9314c 100644
--- a/general_ledger/views/reports/three_col_accounts.py
+++ b/general_ledger/views/reports/three_col_accounts.py
@@ -5,7 +5,7 @@
 
 from general_ledger.forms import ThreeColumnAccountsForm
 from general_ledger.forms.trial_balance_date_form import TrialBalanceDateForm
-from general_ledger.models import Account
+from general_ledger.django.models import Account
 
 
 class ThreeColumnAccounts(FormView):
diff --git a/general_ledger/views/reports/trial_balance.py b/general_ledger/views/reports/trial_balance.py
index d6d922c..d1b9a9d 100644
--- a/general_ledger/views/reports/trial_balance.py
+++ b/general_ledger/views/reports/trial_balance.py
@@ -4,7 +4,7 @@
 from django.views.generic.edit import FormView
 
 from general_ledger.forms.trial_balance_date_form import TrialBalanceDateForm
-from general_ledger.models import Account
+from general_ledger.django.models import Account
 
 from general_ledger.views.mixins import (
     GeneralLedgerSecurityMixIn,
diff --git a/general_ledger/views/urls/banks.py b/general_ledger/views/urls/banks.py
index bef8708..6012341 100644
--- a/general_ledger/views/urls/banks.py
+++ b/general_ledger/views/urls/banks.py
@@ -3,7 +3,7 @@
 from django.contrib.auth.decorators import login_required
 from django.urls import path
 
-from general_ledger.models import Bank
+from general_ledger.django.models import Bank
 from general_ledger.views.bank import BankListView, BankDetailView, BankUpdateView
 from general_ledger.views.bank_matching import BankReconciliation
 from general_ledger.views.bank_transactions import BankTransactionsListView
diff --git a/general_ledger/views/utils.py b/general_ledger/views/utils.py
index 49ca8f8..3f0e36f 100644
--- a/general_ledger/views/utils.py
+++ b/general_ledger/views/utils.py
@@ -2,7 +2,7 @@
 
 from django.shortcuts import render, redirect
 from django.contrib.auth.decorators import login_required
-from general_ledger.models import Book
+from general_ledger.django.models import Book
 
 from django.views import View
 
@@ -44,6 +44,7 @@ def select_active_entity(request):
         },
     )
 
+
 class ServerResponseSimulator(View):
     def get(self, request):
         raise Exception("This is a test exception")
diff --git a/notebooks/tutorial-1.ipynb b/notebooks/tutorial-1.ipynb
index 41b4572..a554ad5 100644
--- a/notebooks/tutorial-1.ipynb
+++ b/notebooks/tutorial-1.ipynb
@@ -119,31 +119,31 @@
        "</pre>\n"
       ],
       "text/plain": [
-       "\u001b[34m╭─\u001b[0m\u001b[34m───────────────────────\u001b[0m\u001b[34m \u001b[0m\u001b[1;34m<\u001b[0m\u001b[1;95mclass\u001b[0m\u001b[39m \u001b[0m\u001b[32m'general_ledger.models.ledger.Ledger'\u001b[0m\u001b[1;34m>\u001b[0m\u001b[34m \u001b[0m\u001b[34m────────────────────────\u001b[0m\u001b[34m─╮\u001b[0m\n",
-       "\u001b[34m│\u001b[0m \u001b[36mThis class demonstrates various ways of linking in docstrings.\u001b[0m                                 \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m                                                                                                \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m \u001b[32m╭────────────────────────────────────────────────────────────────────────────────────────────╮\u001b[0m \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m \u001b[32m│\u001b[0m \u001b[1m<\u001b[0m\u001b[1;95mLedger:\u001b[0m\u001b[39m general-ledger\u001b[0m\u001b[1m>\u001b[0m                                                                   \u001b[32m│\u001b[0m \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m \u001b[32m╰────────────────────────────────────────────────────────────────────────────────────────────╯\u001b[0m \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m                                                                                                \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m        \u001b[3;33mbook\u001b[0m = \u001b[1m<\u001b[0m\u001b[1;95mBook:\u001b[0m\u001b[39m My Company Ltd\u001b[0m\u001b[1m>\u001b[0m                                                           \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m     \u001b[3;33mbook_id\u001b[0m = \u001b[1;35mUUID\u001b[0m\u001b[1m(\u001b[0m\u001b[32m'2c54f25d-c8e6-48da-9b0b-8691ba46c59b'\u001b[0m\u001b[1m)\u001b[0m                                     \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m         \u001b[3;33mcoa\u001b[0m = \u001b[1m<\u001b[0m\u001b[1;95mChartOfAccounts:\u001b[0m\u001b[39m default coa My Company Ltd\u001b[0m\u001b[1m>\u001b[0m                                    \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m      \u001b[3;33mcoa_id\u001b[0m = \u001b[1;35mUUID\u001b[0m\u001b[1m(\u001b[0m\u001b[32m'e5d6375c-cc88-4a1f-a081-4921904b5c95'\u001b[0m\u001b[1m)\u001b[0m                                     \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m  \u001b[3;33mcreated_at\u001b[0m = \u001b[1;35mdatetime.datetime\u001b[0m\u001b[1m(\u001b[0m\u001b[1;36m2024\u001b[0m, \u001b[1;36m10\u001b[0m, \u001b[1;36m9\u001b[0m, \u001b[1;36m22\u001b[0m, \u001b[1;36m58\u001b[0m, \u001b[1;36m39\u001b[0m, \u001b[1;36m463105\u001b[0m, \u001b[33mtzinfo\u001b[0m=\u001b[35mdatetime\u001b[0m.timezone.utc\u001b[1m)\u001b[0m \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m \u001b[3;33mdescription\u001b[0m = \u001b[3;35mNone\u001b[0m                                                                             \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m          \u001b[3;33mid\u001b[0m = \u001b[1;35mUUID\u001b[0m\u001b[1m(\u001b[0m\u001b[32m'3e81f74f-cc7e-4826-8492-aa2d4b6ab57e'\u001b[0m\u001b[1m)\u001b[0m                                     \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m   \u001b[3;33mis_hidden\u001b[0m = \u001b[3;91mFalse\u001b[0m                                                                            \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m   \u001b[3;33mis_locked\u001b[0m = \u001b[3;91mFalse\u001b[0m                                                                            \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m   \u001b[3;33mis_posted\u001b[0m = \u001b[3;91mFalse\u001b[0m                                                                            \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m   \u001b[3;33mis_system\u001b[0m = \u001b[3;91mFalse\u001b[0m                                                                            \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m      \u001b[3;33mlogger\u001b[0m = \u001b[1m<\u001b[0m\u001b[1;95mLogger\u001b[0m\u001b[39m general_ledger.models.mixins.uuid \u001b[0m\u001b[1;39m(\u001b[0m\u001b[39mWARNING\u001b[0m\u001b[1;39m)\u001b[0m\u001b[1m>\u001b[0m                             \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m        \u001b[3;33mname\u001b[0m = \u001b[32m'general-ledger'\u001b[0m                                                                 \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m     \u001b[1;3;31mobjects\u001b[0m\u001b[1;31m =\u001b[0m \u001b[1;35mAttributeError\u001b[0m\u001b[1m(\u001b[0m\u001b[32m\"Manager isn't accessible via Ledger instances\"\u001b[0m\u001b[1m)\u001b[0m                  \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m          \u001b[3;33mpk\u001b[0m = \u001b[1;35mUUID\u001b[0m\u001b[1m(\u001b[0m\u001b[32m'3e81f74f-cc7e-4826-8492-aa2d4b6ab57e'\u001b[0m\u001b[1m)\u001b[0m                                     \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m        \u001b[3;33mslug\u001b[0m = \u001b[32m'general-ledger-1'\u001b[0m                                                               \u001b[34m│\u001b[0m\n",
-       "\u001b[34m│\u001b[0m  \u001b[3;33mupdated_at\u001b[0m = \u001b[1;35mdatetime.datetime\u001b[0m\u001b[1m(\u001b[0m\u001b[1;36m2024\u001b[0m, \u001b[1;36m10\u001b[0m, \u001b[1;36m9\u001b[0m, \u001b[1;36m22\u001b[0m, \u001b[1;36m58\u001b[0m, \u001b[1;36m39\u001b[0m, \u001b[1;36m463126\u001b[0m, \u001b[33mtzinfo\u001b[0m=\u001b[35mdatetime\u001b[0m.timezone.utc\u001b[1m)\u001b[0m \u001b[34m│\u001b[0m\n",
-       "\u001b[34m╰────────────────────────────────────────────────────────────────────────────────────────────────╯\u001b[0m\n"
+       "\u001B[34m╭─\u001B[0m\u001B[34m───────────────────────\u001B[0m\u001B[34m \u001B[0m\u001B[1;34m<\u001B[0m\u001B[1;95mclass\u001B[0m\u001B[39m \u001B[0m\u001B[32m'general_ledger.models.ledger.Ledger'\u001B[0m\u001B[1;34m>\u001B[0m\u001B[34m \u001B[0m\u001B[34m────────────────────────\u001B[0m\u001B[34m─╮\u001B[0m\n",
+       "\u001B[34m│\u001B[0m \u001B[36mThis class demonstrates various ways of linking in docstrings.\u001B[0m                                 \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m                                                                                                \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m \u001B[32m╭────────────────────────────────────────────────────────────────────────────────────────────╮\u001B[0m \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m \u001B[32m│\u001B[0m \u001B[1m<\u001B[0m\u001B[1;95mLedger:\u001B[0m\u001B[39m general-ledger\u001B[0m\u001B[1m>\u001B[0m                                                                   \u001B[32m│\u001B[0m \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m \u001B[32m╰────────────────────────────────────────────────────────────────────────────────────────────╯\u001B[0m \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m                                                                                                \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m        \u001B[3;33mbook\u001B[0m = \u001B[1m<\u001B[0m\u001B[1;95mBook:\u001B[0m\u001B[39m My Company Ltd\u001B[0m\u001B[1m>\u001B[0m                                                           \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m     \u001B[3;33mbook_id\u001B[0m = \u001B[1;35mUUID\u001B[0m\u001B[1m(\u001B[0m\u001B[32m'2c54f25d-c8e6-48da-9b0b-8691ba46c59b'\u001B[0m\u001B[1m)\u001B[0m                                     \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m         \u001B[3;33mcoa\u001B[0m = \u001B[1m<\u001B[0m\u001B[1;95mChartOfAccounts:\u001B[0m\u001B[39m default coa My Company Ltd\u001B[0m\u001B[1m>\u001B[0m                                    \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m      \u001B[3;33mcoa_id\u001B[0m = \u001B[1;35mUUID\u001B[0m\u001B[1m(\u001B[0m\u001B[32m'e5d6375c-cc88-4a1f-a081-4921904b5c95'\u001B[0m\u001B[1m)\u001B[0m                                     \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m  \u001B[3;33mcreated_at\u001B[0m = \u001B[1;35mdatetime.datetime\u001B[0m\u001B[1m(\u001B[0m\u001B[1;36m2024\u001B[0m, \u001B[1;36m10\u001B[0m, \u001B[1;36m9\u001B[0m, \u001B[1;36m22\u001B[0m, \u001B[1;36m58\u001B[0m, \u001B[1;36m39\u001B[0m, \u001B[1;36m463105\u001B[0m, \u001B[33mtzinfo\u001B[0m=\u001B[35mdatetime\u001B[0m.timezone.utc\u001B[1m)\u001B[0m \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m \u001B[3;33mdescription\u001B[0m = \u001B[3;35mNone\u001B[0m                                                                             \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m          \u001B[3;33mid\u001B[0m = \u001B[1;35mUUID\u001B[0m\u001B[1m(\u001B[0m\u001B[32m'3e81f74f-cc7e-4826-8492-aa2d4b6ab57e'\u001B[0m\u001B[1m)\u001B[0m                                     \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m   \u001B[3;33mis_hidden\u001B[0m = \u001B[3;91mFalse\u001B[0m                                                                            \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m   \u001B[3;33mis_locked\u001B[0m = \u001B[3;91mFalse\u001B[0m                                                                            \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m   \u001B[3;33mis_posted\u001B[0m = \u001B[3;91mFalse\u001B[0m                                                                            \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m   \u001B[3;33mis_system\u001B[0m = \u001B[3;91mFalse\u001B[0m                                                                            \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m      \u001B[3;33mlogger\u001B[0m = \u001B[1m<\u001B[0m\u001B[1;95mLogger\u001B[0m\u001B[39m general_ledger.models.mixins.uuid \u001B[0m\u001B[1;39m(\u001B[0m\u001B[39mWARNING\u001B[0m\u001B[1;39m)\u001B[0m\u001B[1m>\u001B[0m                             \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m        \u001B[3;33mname\u001B[0m = \u001B[32m'general-ledger'\u001B[0m                                                                 \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m     \u001B[1;3;31mobjects\u001B[0m\u001B[1;31m =\u001B[0m \u001B[1;35mAttributeError\u001B[0m\u001B[1m(\u001B[0m\u001B[32m\"Manager isn't accessible via Ledger instances\"\u001B[0m\u001B[1m)\u001B[0m                  \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m          \u001B[3;33mpk\u001B[0m = \u001B[1;35mUUID\u001B[0m\u001B[1m(\u001B[0m\u001B[32m'3e81f74f-cc7e-4826-8492-aa2d4b6ab57e'\u001B[0m\u001B[1m)\u001B[0m                                     \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m        \u001B[3;33mslug\u001B[0m = \u001B[32m'general-ledger-1'\u001B[0m                                                               \u001B[34m│\u001B[0m\n",
+       "\u001B[34m│\u001B[0m  \u001B[3;33mupdated_at\u001B[0m = \u001B[1;35mdatetime.datetime\u001B[0m\u001B[1m(\u001B[0m\u001B[1;36m2024\u001B[0m, \u001B[1;36m10\u001B[0m, \u001B[1;36m9\u001B[0m, \u001B[1;36m22\u001B[0m, \u001B[1;36m58\u001B[0m, \u001B[1;36m39\u001B[0m, \u001B[1;36m463126\u001B[0m, \u001B[33mtzinfo\u001B[0m=\u001B[35mdatetime\u001B[0m.timezone.utc\u001B[1m)\u001B[0m \u001B[34m│\u001B[0m\n",
+       "\u001B[34m╰────────────────────────────────────────────────────────────────────────────────────────────────╯\u001B[0m\n"
       ]
      },
      "metadata": {},
diff --git a/requirements.txt b/requirements.txt
index ce08843..f08e322 100644
--- a/requirements.txt
+++ b/requirements.txt
@@ -19,6 +19,7 @@ click==8.1.7
 comm==0.2.2
 crispy-bootstrap5==2024.2
 cryptography==43.0.1
+currency-symbols==2.0.3
 debugpy==1.8.6
 decorator==5.1.1
 defusedxml==0.7.1
@@ -167,5 +168,4 @@ websocket-client==1.8.0
 Werkzeug==3.0.6
 widgetsnbextension==4.0.13
 xstate-machine==3.2.0
-
-colorama~=0.4.6
\ No newline at end of file
+colorama~=0.4.6
diff --git a/text-app/__init__.py b/text-app/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/text-app/main.py b/text-app/main.py
new file mode 100644
index 0000000..af74de1
--- /dev/null
+++ b/text-app/main.py
@@ -0,0 +1,143 @@
+from time import monotonic
+
+from textual.app import App, ComposeResult
+from textual.widgets import Header, Footer
+from textual.containers import ScrollableContainer
+from textual.reactive import reactive
+from textual.widgets import Button, Footer, Header, Static
+from textual import log
+from textual import events
+from textual.app import App, ComposeResult
+
+from textual_plotext import PlotextPlot
+
+
+class TimeDisplay(Static):
+    """A widget to display elapsed time."""
+
+    start_time = reactive(monotonic)
+    time = reactive(0.0)
+    total = reactive(0.0)
+
+    def on_mount(self) -> None:
+        """Event handler called when widget is added to the app."""
+        # self.set_interval(1 / 60, self.update_time)
+        self.update_timer = self.set_interval(1 / 60, self.update_time, pause=True)
+        # log("Hello, World")  # simple string
+        # log(locals())  # Log local variables
+        # log(children=self.children, pi=3.141592)  # key/values
+        # log(self.tree)  # Rich renderables
+
+    def update_time(self) -> None:
+        """Method to update the time to the current time."""
+        # self.time = monotonic() - self.start_time
+        self.time = self.total + (monotonic() - self.start_time)
+
+    def watch_time(self, time: float) -> None:
+        """Called when the time attribute changes."""
+        minutes, seconds = divmod(time, 60)
+        hours, minutes = divmod(minutes, 60)
+        self.update(f"{hours:02,.0f}:{minutes:02.0f}:{seconds:05.2f}")
+
+    def start(self) -> None:
+        """Method to start (or resume) time updating."""
+        self.start_time = monotonic()
+        self.update_timer.resume()
+
+    def stop(self) -> None:
+        """Method to stop the time display updating."""
+        self.update_timer.pause()
+        self.total += monotonic() - self.start_time
+        self.time = self.total
+
+    def reset(self) -> None:
+        """Method to reset the time display to zero."""
+        self.total = 0
+        self.time = 0
+
+
+class Stopwatch(Static):
+    """A stopwatch widget."""
+
+    def on_button_pressed(self, event: Button.Pressed) -> None:
+        """Event handler called when a button is pressed."""
+        button_id = event.button.id
+        time_display = self.query_one(TimeDisplay)
+        if button_id == "start":
+            time_display.start()
+            self.add_class("started")
+        elif button_id == "stop":
+            time_display.stop()
+            self.remove_class("started")
+        elif button_id == "reset":
+            time_display.reset()
+
+    def compose(self) -> ComposeResult:
+        """Create child widgets of a stopwatch."""
+        yield Button("Start", id="start", variant="success")
+        yield Button("Stop", id="stop", variant="error")
+        yield Button("Reset", id="reset")
+        yield TimeDisplay()
+
+
+class StopwatchApp(App):
+    """A Textual app to manage stopwatches."""
+
+    CSS_PATH = "main.tcss"
+    BINDINGS = [
+        ("d", "toggle_dark", "Toggle dark mode"),
+        ("a", "add_stopwatch", "Add"),
+        ("r", "remove_stopwatch", "Remove"),
+    ]
+    COLORS = [
+        "white",
+        "maroon",
+        "red",
+        "purple",
+        "fuchsia",
+        "olive",
+        "yellow",
+        "navy",
+        "teal",
+        "aqua",
+    ]
+
+    def compose(self) -> ComposeResult:
+        """Create child widgets for the app."""
+        yield Header()
+        yield Footer()
+        yield ScrollableContainer(
+            PlotextPlot(), Stopwatch(), Stopwatch(), Stopwatch(), id="timers"
+        )
+
+    def action_add_stopwatch(self) -> None:
+        """An action to add a timer."""
+        new_stopwatch = Stopwatch()
+        self.query_one("#timers").mount(new_stopwatch)
+        new_stopwatch.scroll_visible()
+
+    def action_remove_stopwatch(self) -> None:
+        """Called to remove a timer."""
+        timers = self.query("Stopwatch")
+        if timers:
+            timers.last().remove()
+
+    def action_toggle_dark(self) -> None:
+        """An action to toggle dark mode."""
+        self.dark = not self.dark
+
+    def on_mount(self) -> None:
+        # self.screen.styles.background = "gray"
+        plt = self.query_one(PlotextPlot).plt
+        y = plt.sin()  # sinusoidal test signal
+        plt.scatter(y)
+        plt.title("Scatter Plot")  # to apply a title
+
+    def on_key(self, event: events.Key) -> None:
+        if event.key.isdecimal():
+            self.screen.styles.background = self.COLORS[int(event.key)]
+
+
+if __name__ == "__main__":
+    app = StopwatchApp()
+    app.run()
diff --git a/text-app/main.tcss b/text-app/main.tcss
new file mode 100644
index 0000000..3cd8e67
--- /dev/null
+++ b/text-app/main.tcss
@@ -0,0 +1,54 @@
+Stopwatch {
+    layout: horizontal;
+    background: $boost;
+    height: 5;
+    margin: 1;
+    min-width: 50;
+    padding: 1;
+}
+
+TimeDisplay {
+    content-align: center middle;
+    text-opacity: 60%;
+    height: 3;
+}
+
+Button {
+    width: 16;
+}
+
+#start {
+    dock: left;
+}
+
+#stop {
+    dock: left;
+    display: none;
+}
+
+#reset {
+    dock: right;
+}
+
+
+.started {
+    text-style: bold;
+    background: $success;
+    color: $text;
+}
+
+.started TimeDisplay {
+    text-opacity: 100%;
+}
+
+.started #start {
+    display: none
+}
+
+.started #stop {
+    display: block
+}
+
+.started #reset {
+    visibility: hidden
+}
\ No newline at end of file
diff --git a/util/__init__.py b/util/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/util/interpreter/__init__.py b/util/interpreter/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/util/interpreter/expression.py b/util/interpreter/expression.py
new file mode 100644
index 0000000..ddab3cd
--- /dev/null
+++ b/util/interpreter/expression.py
@@ -0,0 +1,14 @@
+#
+#
+#
+from typing import Protocol, Dict, Any
+
+
+class Expression(Protocol):
+    def interpret(self, context: Dict[Any, Any]) -> Any: ...
+
+
+class TerminalExpression(Expression): ...
+
+
+class NonTerminalExpression(Expression): ...
diff --git a/util/mixins/__init__.py b/util/mixins/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/util/tests/__init__.py b/util/tests/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/util/tests/interpreter/__init__.py b/util/tests/interpreter/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/util/tests/interpreter/arithmetic.py b/util/tests/interpreter/arithmetic.py
new file mode 100644
index 0000000..72ad789
--- /dev/null
+++ b/util/tests/interpreter/arithmetic.py
@@ -0,0 +1,88 @@
+from typing import Dict, Any
+
+from util.interpreter.expression import (
+    NonTerminalExpression,
+    Expression,
+    TerminalExpression,
+)
+
+#
+#
+#
+
+
+class Integer(TerminalExpression):
+    def __init__(self, value: int) -> None:
+        self._value = value
+
+    def interpret(self, context: Dict[Any, Any]) -> int:
+        return self._value
+
+    def __repr__(self):
+        return str(self._value)
+
+
+class Add(NonTerminalExpression):
+    def __init__(
+        self,
+        left: Expression,
+        right: Expression,
+    ) -> None:
+        self._left = left
+        self._right = right
+
+    def interpret(
+        self,
+        context: Dict[Any, Any],
+    ) -> Any:
+        return self._left.interpret(context) + self._right.interpret(context)
+
+    def __repr__(self):
+        return f"({self._left} Add {self._right})"
+
+
+class Subtract(Expression):
+    def __init__(self, left, right):
+        self._left = left
+        self._right = right
+
+    def interpret(self, context):
+        return self._left.interpret(context) - self._right.interpret(context)
+
+    def __repr__(self):
+        return f"({self._left} Subtract {self._right})"
+
+
+class Multiply(NonTerminalExpression):
+    def __init__(
+        self,
+        left: Expression,
+        right: Expression,
+    ) -> None:
+        self._left = left
+        self._right = right
+
+    def interpret(
+        self,
+        context: Dict[Any, Any],
+    ) -> Any:
+        return self._left.interpret(context) * self._right.interpret(context)
+
+    def __repr__(self):
+        return f"({self._left} Times {self._right})"
+
+
+class Divide(NonTerminalExpression):
+    def __init__(
+        self,
+        left: Expression,
+        right: Expression,
+    ) -> None:
+        self._left = left
+        self._right = right
+
+    def interpret(
+        self,
+        context: Dict[Any, Any],
+    ) -> Any:
+        return self._left.interpret(context) // self._right.interpret(context)
diff --git a/util/tests/interpreter/test_interpreter.py b/util/tests/interpreter/test_interpreter.py
new file mode 100644
index 0000000..a0222a7
--- /dev/null
+++ b/util/tests/interpreter/test_interpreter.py
@@ -0,0 +1,28 @@
+import unittest
+
+from .arithmetic import Add, Multiply, Integer, Subtract, Divide
+
+
+class TestInterpreter(unittest.TestCase):
+    def setUp(self):
+        print("")
+
+    def test_interpreter_01(self):
+        # self.assertEqual()
+        expression = Multiply(
+            Subtract(
+                Add(
+                    Multiply(
+                        Integer(3),
+                        Integer(4),
+                    ),
+                    Integer(2),
+                ),
+                Integer(5),
+            ),
+            Add(
+                Integer(3),
+                Integer(2),
+            ),
+        )
+        print(expression.interpret({}))
diff --git a/util/visitors/__init__.py b/util/visitors/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/util/visitors/generic.py b/util/visitors/generic.py
new file mode 100644
index 0000000..c2ee985
--- /dev/null
+++ b/util/visitors/generic.py
@@ -0,0 +1,15 @@
+#
+# pure visitor pattern
+#
+
+
+class GenericVisitor:
+    def __init__(self, method):
+        self.method = method
+
+    def visit(self, node, *args):
+        func = getattr(node, self.method)
+        # func = getattr(node, self.method)
+        # print(func())
+        # for child in node._children.values():
+        #     self.visit(child)
diff --git a/util/visitors/recursive_func.py b/util/visitors/recursive_func.py
new file mode 100644
index 0000000..fb0ad0d
--- /dev/null
+++ b/util/visitors/recursive_func.py
@@ -0,0 +1,35 @@
+#
+# pass and pre and post callable functions to the visitor
+#
+
+from general_ledger.utils.inspect import inspect
+
+
+class RecursiveFuncVisitor:
+    """A visitor that allows for pre- and post-functions to be called on each node"""
+
+    def __init__(
+        self,
+        pre_func: callable = None,
+        post_func: callable = None,
+        reverse: bool = False,
+    ):
+        self._pre_func = pre_func
+        self._post_func = post_func
+        self.reverse = reverse
+        super().__init__()
+
+    def visit(self, node, level: int = 0):
+        results = []
+        # inspect(self, all=True)
+        if self._pre_func:
+            results.append(
+                self._pre_func(node, level + 1),
+            )
+        for _, child in node.items(self.reverse):
+            results.extend(child.accept(self, level + 1))
+        if self._post_func:
+            results.append(
+                self._post_func(node, level + 1),
+            )
+        return results