diff --git a/app/Http/Controllers/StatementController.php b/app/Http/Controllers/StatementController.php
index 84e7eb2..e2aabf7 100644
--- a/app/Http/Controllers/StatementController.php
+++ b/app/Http/Controllers/StatementController.php
@@ -51,12 +51,6 @@ public function index(Request $request)
             }
         }
 
-        foreach ($costsByCostType as $cost) {
-            if ($cost->elster_id == 31) {
-                $cost->total_net = $afaSum;
-            }
-        }
-
         //substract afa expenses from net, as they need to be calculated extra
         $expNetSum = $costsByCostType->sum('total_net') - $afaThisYear;
         $expTaxSum = $costsByCostType->sum('total_tax');
@@ -70,6 +64,7 @@ public function index(Request $request)
 
             'costs' => $costsByCostType,
             'travelAllowanceTotal' => $expTravel,
+            'afaSum' => $afaSum,
             'expTaxSum' => $expTaxSum,
             'expNetSum' => $expNetSum,
             'expTotal' => $expTotal,
diff --git a/resources/views/statement.blade.php b/resources/views/statement.blade.php
index e7dce82..a61ee64 100644
--- a/resources/views/statement.blade.php
+++ b/resources/views/statement.blade.php
@@ -48,7 +48,29 @@ class="font-semibold text-xl text-gray-800 dark:text-gray-200 leading-tight prin
                                     <h2>Ausgaben</h2>
                                 </td>
                             </tr>
+                            <tr>
+                                <td>{{ $costs->count() }}</td>
+                            </tr>
+                            @if ($costs->count() == 0)
+                            <tr>
+                                <td>31</td>
+                                <td>Absetzung für Abnutzung</td>
+                                <td>{{Number::currency($afaSum, in: 'EUR', locale: 'de')}}</td>
+                            </tr>
+                            @endif
                             @foreach ($costs as $cost)
+                            @if ($cost->elster_id == 31)
+                            @continue
+                            @endif
+                            @if ($cost->elster_id > 31)
+                            @once
+                            <tr>
+                                <td>31</td>
+                                <td>Absetzung für Abnutzung</td>
+                                <td>{{Number::currency($afaSum, in: 'EUR', locale: 'de')}}</td>
+                            </tr>
+                            @endonce
+                            @endif
                             <tr>
                                 <td>{{$cost->elster_id}}</td>
                                 <td>{{$cost->full_name}}</td>