diff --git a/frontend/components/displayBWASummary.vue b/frontend/components/displayBWASummary.vue
index 0acf563..4d01b8a 100644
--- a/frontend/components/displayBWASummary.vue
+++ b/frontend/components/displayBWASummary.vue
@@ -7,7 +7,8 @@ import {
 import {
   getIncomingInvoiceDepreciationRows,
   getIncomingInvoiceImmediateExpenseNet,
-  getStatementAllocationImmediateExpenseAmount
+  getStatementAllocationImmediateExpenseAmount,
+  getStatementAllocationImmediateExpenseImpact
 } from "~/composables/useDepreciation"
 
 const loading = ref(true)
@@ -72,16 +73,12 @@ const loadSummary = async () => {
       return date.isValid() && !date.isBefore(bounds.start, "day") && !date.isAfter(bounds.end, "day")
     })
 
-    const directExpenses = (allocations || []).filter((allocation: any) => {
-      if (allocation?.account === null || typeof allocation?.account === "undefined") {
-        return false
-      }
-
+    const directAccountAllocations = (allocations || []).filter((allocation: any) => {
       const statementDate = allocation?.bankstatement?.date || allocation?.bankstatement?.valueDate || allocation?.date || allocation?.created_at
       const date = dayjs(statementDate)
-      const amount = getStatementAllocationImmediateExpenseAmount(allocation)
+      const impact = getStatementAllocationImmediateExpenseImpact(allocation)
 
-      return amount > 0 && date.isValid() && !date.isBefore(bounds.start, "day") && !date.isAfter(bounds.end, "day")
+      return impact !== 0 && date.isValid() && !date.isBefore(bounds.start, "day") && !date.isAfter(bounds.end, "day")
     })
 
     const income = outputDocs.reduce((sum: number, doc: any) => {
@@ -102,8 +99,8 @@ const loadSummary = async () => {
       return sum + getIncomingInvoiceImmediateExpenseNet(invoice)
     }, 0)
 
-    const directAccountExpenses = directExpenses.reduce((sum: number, allocation: any) => {
-      return sum + Number(getStatementAllocationImmediateExpenseAmount(allocation) || 0)
+    const directAccountExpenses = directAccountAllocations.reduce((sum: number, allocation: any) => {
+      return sum + Number(getStatementAllocationImmediateExpenseImpact(allocation) || 0)
     }, 0)
 
     const depreciationRows = [
@@ -132,7 +129,7 @@ const loadSummary = async () => {
       result: Number((income - expenses).toFixed(2)),
       taxBalance: Number((outputTax - inputTax).toFixed(2)),
       incomeCount: outputDocs.length,
-      expenseCount: inputDocs.filter((invoice: any) => getIncomingInvoiceImmediateExpenseNet(invoice) > 0).length + directExpenses.filter((allocation: any) => getStatementAllocationImmediateExpenseAmount(allocation) > 0).length,
+      expenseCount: inputDocs.filter((invoice: any) => getIncomingInvoiceImmediateExpenseNet(invoice) > 0).length + directAccountAllocations.filter((allocation: any) => getStatementAllocationImmediateExpenseAmount(allocation) > 0).length,
       depreciationCount: depreciationRows.length
     }
   } finally {
diff --git a/frontend/composables/useDepreciation.ts b/frontend/composables/useDepreciation.ts
index 538392e..60b1a1d 100644
--- a/frontend/composables/useDepreciation.ts
+++ b/frontend/composables/useDepreciation.ts
@@ -301,14 +301,20 @@ export const getIncomingInvoiceDepreciationRows = (invoice: any, rangeStart: any
         .filter(Boolean)
 }
 
-export const getStatementAllocationImmediateExpenseAmount = (allocation: any) => {
+export const getStatementAllocationImmediateExpenseImpact = (allocation: any) => {
     const hasLinkedDocument = allocation?.incominginvoice || allocation?.createddocument || allocation?.ii_id || allocation?.cd_id
     if (hasLinkedDocument) return 0
 
+    if (allocation?.account === null || allocation?.account === undefined) return 0
+
     const mode = normalizeExpenseBookingMode(allocation?.bookingMode)
     const amount = Number(allocation?.amount || 0)
-    if (mode !== "expense" || amount >= 0) return 0
-    return Number(Math.abs(amount).toFixed(2))
+    if (mode !== "expense") return 0
+    return Number((-amount).toFixed(2))
+}
+
+export const getStatementAllocationImmediateExpenseAmount = (allocation: any) => {
+    return Math.max(0, getStatementAllocationImmediateExpenseImpact(allocation))
 }
 
 export const getStatementAllocationDepreciationAmount = (allocation: any, rangeStart: any, rangeEnd: any) => {
diff --git a/frontend/pages/accounting/bwa.vue b/frontend/pages/accounting/bwa.vue
index 1ebed96..29512a7 100644
--- a/frontend/pages/accounting/bwa.vue
+++ b/frontend/pages/accounting/bwa.vue
@@ -10,7 +10,8 @@ import {
   getIncomingInvoiceImmediateExpenseNet,
   isDepreciationBookingMode,
   normalizeIncomingInvoiceAccount,
-  getStatementAllocationImmediateExpenseAmount
+  getStatementAllocationImmediateExpenseAmount,
+  getStatementAllocationImmediateExpenseImpact
 } from "~/composables/useDepreciation"
 
 const router = useRouter()
@@ -190,8 +191,8 @@ const expenseNetTotal = computed(() => {
     return sum + getIncomingInvoiceImmediateExpenseNet(invoice)
   }, 0)
 
-  const directAccountExpenses = filteredAccountStatementAllocations.value.reduce((sum, allocation) => {
-    return sum + Number(getStatementAllocationImmediateExpenseAmount(allocation) || 0)
+  const directAccountExpenses = filteredStatementAllocations.value.reduce((sum, allocation) => {
+    return sum + Number(getStatementAllocationImmediateExpenseImpact(allocation) || 0)
   }, 0)
 
   const depreciations = depreciationTotal.value
@@ -202,8 +203,8 @@ const expenseNetTotal = computed(() => {
 const expenseGrossTotal = computed(() => {
   const invoiceExpenses = filteredIncomingInvoices.value.reduce((sum, invoice) => sum + getIncomingInvoiceImmediateExpenseGross(invoice), 0)
 
-  const directAccountExpenses = filteredAccountStatementAllocations.value.reduce((sum, allocation) => {
-    return sum + Number(getStatementAllocationImmediateExpenseAmount(allocation) || 0)
+  const directAccountExpenses = filteredStatementAllocations.value.reduce((sum, allocation) => {
+    return sum + Number(getStatementAllocationImmediateExpenseImpact(allocation) || 0)
   }, 0)
 
   const depreciations = depreciationTotal.value