diff --git a/app/apps/transactions/utils/calculations.py b/app/apps/transactions/utils/calculations.py
new file mode 100644
index 0000000..258a076
--- /dev/null
+++ b/app/apps/transactions/utils/calculations.py
@@ -0,0 +1,292 @@
+from decimal import Decimal
+
+from django.db import models
+from django.db.models import Q, Sum, Case, When, Value, F
+from django.db.models.functions import Coalesce
+
+from apps.transactions.models import Transaction
+from apps.currencies.utils.convert import convert
+from apps.currencies.models import Currency
+
+
+def calculate_currency_totals(transactions_queryset, ignore_empty=False):
+    # Prepare the aggregation expressions
+    currency_totals = transactions_queryset.values(
+        "account__currency",
+        "account__currency__code",
+        "account__currency__name",
+        "account__currency__decimal_places",
+        "account__currency__prefix",
+        "account__currency__suffix",
+        "account__currency__exchange_currency",
+    ).annotate(
+        expense_current=Coalesce(
+            Sum(
+                Case(
+                    When(type=Transaction.Type.EXPENSE, is_paid=True, then="amount"),
+                    default=Value(0),
+                    output_field=models.DecimalField(),
+                )
+            ),
+            Decimal("0"),
+        ),
+        expense_projected=Coalesce(
+            Sum(
+                Case(
+                    When(type=Transaction.Type.EXPENSE, is_paid=False, then="amount"),
+                    default=Value(0),
+                    output_field=models.DecimalField(),
+                )
+            ),
+            Decimal("0"),
+        ),
+        income_current=Coalesce(
+            Sum(
+                Case(
+                    When(type=Transaction.Type.INCOME, is_paid=True, then="amount"),
+                    default=Value(0),
+                    output_field=models.DecimalField(),
+                )
+            ),
+            Decimal("0"),
+        ),
+        income_projected=Coalesce(
+            Sum(
+                Case(
+                    When(type=Transaction.Type.INCOME, is_paid=False, then="amount"),
+                    default=Value(0),
+                    output_field=models.DecimalField(),
+                )
+            ),
+            Decimal("0"),
+        ),
+    )
+
+    # Process the results and calculate additional totals
+    result = {}
+    for total in currency_totals:
+        # Skip empty currencies if ignore_empty is True
+        if ignore_empty and all(
+            total[field] == Decimal("0")
+            for field in [
+                "expense_current",
+                "expense_projected",
+                "income_current",
+                "income_projected",
+            ]
+        ):
+            continue
+
+        # Calculate derived totals
+        total_current = total["income_current"] - total["expense_current"]
+        total_projected = total["income_projected"] - total["expense_projected"]
+        total_final = total_current + total_projected
+
+        currency_id = total["account__currency"]
+        from_currency = Currency.objects.get(id=currency_id)
+        exchange_currency = (
+            Currency.objects.get(id=total["account__currency__exchange_currency"])
+            if total["account__currency__exchange_currency"]
+            else None
+        )
+
+        currency_data = {
+            "currency": {
+                "code": total["account__currency__code"],
+                "name": total["account__currency__name"],
+                "decimal_places": total["account__currency__decimal_places"],
+                "prefix": total["account__currency__prefix"],
+                "suffix": total["account__currency__suffix"],
+            },
+            "expense_current": total["expense_current"],
+            "expense_projected": total["expense_projected"],
+            "income_current": total["income_current"],
+            "income_projected": total["income_projected"],
+            "total_current": total_current,
+            "total_projected": total_projected,
+            "total_final": total_final,
+        }
+
+        # Add exchanged values if exchange_currency exists
+        if exchange_currency:
+            exchanged = {}
+
+            # Convert each value
+            for field in [
+                "expense_current",
+                "expense_projected",
+                "income_current",
+                "income_projected",
+                "total_current",
+                "total_projected",
+                "total_final",
+            ]:
+                amount, prefix, suffix, decimal_places = convert(
+                    amount=currency_data[field],
+                    from_currency=from_currency,
+                    to_currency=exchange_currency,
+                )
+
+                if amount is not None:
+                    exchanged[field] = amount
+                    if "currency" not in exchanged:
+                        exchanged["currency"] = {
+                            "prefix": prefix,
+                            "suffix": suffix,
+                            "decimal_places": decimal_places,
+                            "code": exchange_currency.code,
+                            "name": exchange_currency.name,
+                        }
+
+            # Only add exchanged data if at least one conversion was successful
+            if exchanged:
+                currency_data["exchanged"] = exchanged
+
+        result[currency_id] = currency_data
+
+    return result
+
+
+def calculate_account_totals(transactions_queryset, ignore_empty=False):
+    # Prepare the aggregation expressions
+    account_totals = transactions_queryset.values(
+        "account",
+        "account__name",
+        "account__is_asset",
+        "account__is_archived",
+        "account__currency__id",
+        "account__currency__code",
+        "account__currency__name",
+        "account__currency__decimal_places",
+        "account__currency__prefix",
+        "account__currency__suffix",
+        "account__exchange_currency",
+    ).annotate(
+        expense_current=Coalesce(
+            Sum(
+                Case(
+                    When(type=Transaction.Type.EXPENSE, is_paid=True, then="amount"),
+                    default=Value(0),
+                    output_field=models.DecimalField(),
+                )
+            ),
+            Decimal("0"),
+        ),
+        expense_projected=Coalesce(
+            Sum(
+                Case(
+                    When(type=Transaction.Type.EXPENSE, is_paid=False, then="amount"),
+                    default=Value(0),
+                    output_field=models.DecimalField(),
+                )
+            ),
+            Decimal("0"),
+        ),
+        income_current=Coalesce(
+            Sum(
+                Case(
+                    When(type=Transaction.Type.INCOME, is_paid=True, then="amount"),
+                    default=Value(0),
+                    output_field=models.DecimalField(),
+                )
+            ),
+            Decimal("0"),
+        ),
+        income_projected=Coalesce(
+            Sum(
+                Case(
+                    When(type=Transaction.Type.INCOME, is_paid=False, then="amount"),
+                    default=Value(0),
+                    output_field=models.DecimalField(),
+                )
+            ),
+            Decimal("0"),
+        ),
+    )
+
+    # Process the results and calculate additional totals
+    result = {}
+    for total in account_totals:
+        # Skip empty accounts if ignore_empty is True
+        if ignore_empty and all(
+            total[field] == Decimal("0")
+            for field in [
+                "expense_current",
+                "expense_projected",
+                "income_current",
+                "income_projected",
+            ]
+        ):
+            continue
+
+        # Calculate derived totals
+        total_current = total["income_current"] - total["expense_current"]
+        total_projected = total["income_projected"] - total["expense_projected"]
+        total_final = total_current + total_projected
+
+        account_id = total["account"]
+        currency = Currency.objects.get(id=total["account__currency__id"])
+        exchange_currency = (
+            Currency.objects.get(id=total["account__exchange_currency"])
+            if total["account__exchange_currency"]
+            else None
+        )
+
+        account_data = {
+            "name": total["account__name"],
+            "is_asset": total["account__is_asset"],
+            "is_archived": total["account__is_archived"],
+            "currency": {
+                "code": total["account__currency__code"],
+                "name": total["account__currency__name"],
+                "decimal_places": total["account__currency__decimal_places"],
+                "prefix": total["account__currency__prefix"],
+                "suffix": total["account__currency__suffix"],
+            },
+            "expense_current": total["expense_current"],
+            "expense_projected": total["expense_projected"],
+            "income_current": total["income_current"],
+            "income_projected": total["income_projected"],
+            "total_current": total_current,
+            "total_projected": total_projected,
+            "total_final": total_final,
+        }
+
+        # Add exchanged values if exchange_currency exists
+        if exchange_currency:
+            exchanged = {}
+
+            # Convert each value
+            for field in [
+                "expense_current",
+                "expense_projected",
+                "income_current",
+                "income_projected",
+                "total_current",
+                "total_projected",
+                "total_final",
+            ]:
+                amount, prefix, suffix, decimal_places = convert(
+                    amount=account_data[field],
+                    from_currency=currency,
+                    to_currency=exchange_currency,
+                )
+
+                if amount is not None:
+                    exchanged[field] = amount
+                    if "currency" not in exchanged:
+                        exchanged["currency"] = {
+                            "prefix": prefix,
+                            "suffix": suffix,
+                            "decimal_places": decimal_places,
+                            "code": exchange_currency.code,
+                            "name": exchange_currency.name,
+                        }
+
+            # Only add exchanged data if at least one conversion was successful
+            if exchanged:
+                account_data["exchanged"] = exchanged
+
+        result[account_id] = account_data
+
+    return result