diff --git a/report_expense_by_vendor.php b/report_expense_by_vendor.php
index 35e1d104..132c5432 100644
--- a/report_expense_by_vendor.php
+++ b/report_expense_by_vendor.php
@@ -1,16 +1,18 @@
-<?php include("inc_all_reports.php"); ?>
-<?php 
+<?php
+
+include("inc_all_reports.php");
+validateAccountantRole();
 
 if (isset($_GET['year'])) {
-  $year = intval($_GET['year']);
-}else{
-  $year = date('Y');
+    $year = intval($_GET['year']);
+} else {
+    $year = date('Y');
 }
 
 if (isset($_GET['year'])) {
-  $year = intval($_GET['year']);
-}else{
-  $year = date('Y');
+    $year = intval($_GET['year']);
+} else {
+    $year = date('Y');
 }
 
 $sql_payment_years = mysqli_query($mysqli,"SELECT DISTINCT YEAR(payment_date) AS payment_year FROM payments WHERE company_id = $session_company_id UNION SELECT DISTINCT YEAR(revenue_date) AS payment_year FROM revenues WHERE company_id = $session_company_id ORDER BY payment_year DESC");
@@ -19,65 +21,65 @@ $sql_vendors = mysqli_query($mysqli,"SELECT * FROM vendors WHERE company_id = $s
 
 ?>
 
-<div class="card card-dark">
-  <div class="card-header py-2">
-    <h3 class="card-title mt-2"><i class="fa fa-fw fa-building"></i> Expense By Vendor</h3>
-    <div class="card-tools">
-      <button type="button" class="btn btn-primary d-print-none" onclick="window.print();"><i class="fas fa-fw fa-print"></i> Print</button>
+    <div class="card card-dark">
+        <div class="card-header py-2">
+            <h3 class="card-title mt-2"><i class="fa fa-fw fa-building"></i> Expense By Vendor</h3>
+            <div class="card-tools">
+                <button type="button" class="btn btn-primary d-print-none" onclick="window.print();"><i class="fas fa-fw fa-print"></i> Print</button>
+            </div>
+        </div>
+        <div class="card-body">
+            <form class="mb-3">
+                <select onchange="this.form.submit()" class="form-control" name="year">
+                    <?php
+
+                    while ($row = mysqli_fetch_array($sql_payment_years)) {
+                        $payment_year = $row['payment_year'];
+                        ?>
+                        <option <?php if ($year == $payment_year) { ?> selected <?php } ?> > <?php echo $payment_year; ?></option>
+
+                        <?php
+                    }
+                    ?>
+
+                </select>
+            </form>
+
+            <div class="table-responsive">
+                <table class="table table-striped">
+                    <thead>
+                    <tr>
+                        <th>Vendor</th>
+                        <th class="text-right">Paid</th>
+                    </tr>
+                    </thead>
+                    <tbody>
+                    <?php
+                    while ($row = mysqli_fetch_array($sql_vendors)) {
+                        $vendor_id = $row['vendor_id'];
+                        $vendor_name = htmlentities($row['vendor_name']);
+
+                        $sql_amount_paid = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS amount_paid FROM expenses WHERE YEAR(expense_date) = $year AND expense_vendor_id = $vendor_id");
+                        $row = mysqli_fetch_array($sql_amount_paid);
+
+                        $amount_paid = floatval($row['amount_paid']);
+
+                        if ($amount_paid > 599) {
+
+                            ?>
+
+                            <tr>
+                                <td><?php echo $vendor_name; ?></td>
+                                <td class="text-right"><?php echo numfmt_format_currency($currency_format, $amount_paid, $session_company_currency); ?></td>
+                            </tr>
+                            <?php
+                        }
+                    }
+                    ?>
+                    </tbody>
+                </table>
+            </div>
+        </div>
     </div>
-  </div>
-  <div class="card-body">
-    <form class="mb-3">
-      <select onchange="this.form.submit()" class="form-control" name="year">
-        <?php 
-                
-        while ($row = mysqli_fetch_array($sql_payment_years)) {
-          $payment_year = $row['payment_year'];
-        ?>
-        <option <?php if ($year == $payment_year) { ?> selected <?php } ?> > <?php echo $payment_year; ?></option>
-        
-        <?php
-        }
-        ?>
 
-      </select>
-    </form>
-
-    <div class="table-responsive">
-      <table class="table table-striped">
-        <thead>
-          <tr>
-            <th>Vendor</th>
-            <th class="text-right">Paid</th>
-          </tr>
-        </thead>
-        <tbody>
-          <?php
-          while ($row = mysqli_fetch_array($sql_vendors)) {
-            $vendor_id = $row['vendor_id'];
-            $vendor_name = htmlentities($row['vendor_name']);
-
-            $sql_amount_paid = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS amount_paid FROM expenses WHERE YEAR(expense_date) = $year AND expense_vendor_id = $vendor_id");
-            $row = mysqli_fetch_array($sql_amount_paid);
-            
-            $amount_paid = floatval($row['amount_paid']);
-
-            if ($amount_paid > 599) {
-
-              ?>
-
-              <tr>
-                <td><?php echo $vendor_name; ?></td>
-                <td class="text-right"><?php echo numfmt_format_currency($currency_format, $amount_paid, $session_company_currency); ?></td>
-              </tr>
-              <?php 
-              } 
-            }
-            ?>
-        </tbody>
-      </table>
-    </div>
-  </div>
-</div>
-
-<?php include("footer.php"); ?>
\ No newline at end of file
+<?php require_once("footer.php"); ?>
diff --git a/report_expense_summary.php b/report_expense_summary.php
index 741cd84c..20674a4e 100644
--- a/report_expense_summary.php
+++ b/report_expense_summary.php
@@ -1,14 +1,17 @@
-<?php include("inc_all_reports.php");
+<?php
+
+require_once("inc_all_reports.php");
+validateAccountantRole();
 
 if (isset($_GET['year'])) {
     $year = intval($_GET['year']);
-}else{
+} else {
     $year = date('Y');
 }
 
 if (isset($_GET['year'])) {
     $year = intval($_GET['year']);
-}else{
+} else {
     $year = date('Y');
 }
 
@@ -130,7 +133,7 @@ $sql_categories = mysqli_query($mysqli,"SELECT * FROM categories WHERE category_
     </div>
 </div>
 
-<?php include("footer.php"); ?>
+<?php require_once("footer.php"); ?>
 
 <script>
     // Set new default font family and font color to mimic Bootstrap's default styling
diff --git a/report_income_by_client.php b/report_income_by_client.php
index 71434b17..b4a774c6 100644
--- a/report_income_by_client.php
+++ b/report_income_by_client.php
@@ -1,16 +1,18 @@
-<?php include("inc_all_reports.php"); ?>
-<?php 
+<?php
+
+require_once("inc_all_reports.php");
+validateAccountantRole();
 
 if (isset($_GET['year'])) {
-  $year = intval($_GET['year']);
-}else{
-  $year = date('Y');
+    $year = intval($_GET['year']);
+} else {
+    $year = date('Y');
 }
 
 if (isset($_GET['year'])) {
-  $year = intval($_GET['year']);
-}else{
-  $year = date('Y');
+    $year = intval($_GET['year']);
+} else {
+    $year = date('Y');
 }
 
 $sql_payment_years = mysqli_query($mysqli,"SELECT DISTINCT YEAR(payment_date) AS payment_year FROM payments WHERE company_id = $session_company_id UNION SELECT DISTINCT YEAR(revenue_date) AS payment_year FROM revenues WHERE company_id = $session_company_id ORDER BY payment_year DESC");
@@ -20,64 +22,64 @@ $sql_clients = mysqli_query($mysqli,"SELECT * FROM clients WHERE company_id = $s
 ?>
 
 <div class="card card-dark">
-  <div class="card-header py-2">
-    <h3 class="card-title mt-2"><i class="fa fa-fw fa-users"></i> Income By Client</h3>
-    <div class="card-tools">
-      <button type="button" class="btn btn-primary d-print-none" onclick="window.print();"><i class="fas fa-fw fa-print"></i> Print</button>
+    <div class="card-header py-2">
+        <h3 class="card-title mt-2"><i class="fa fa-fw fa-users"></i> Income By Client</h3>
+        <div class="card-tools">
+            <button type="button" class="btn btn-primary d-print-none" onclick="window.print();"><i class="fas fa-fw fa-print"></i> Print</button>
+        </div>
     </div>
-  </div>
-  <div class="card-body">
-    <form class="mb-3">
-      <select onchange="this.form.submit()" class="form-control" name="year">
-        <?php 
-                
-        while ($row = mysqli_fetch_array($sql_payment_years)) {
-          $payment_year = $row['payment_year'];
-        ?>
-        <option <?php if ($year == $payment_year) { ?> selected <?php } ?> > <?php echo $payment_year; ?></option>
-        
-        <?php
-        }
-        ?>
+    <div class="card-body">
+        <form class="mb-3">
+            <select onchange="this.form.submit()" class="form-control" name="year">
+                <?php
 
-      </select>
-    </form>
+                while ($row = mysqli_fetch_array($sql_payment_years)) {
+                    $payment_year = $row['payment_year'];
+                    ?>
+                    <option <?php if ($year == $payment_year) { ?> selected <?php } ?> > <?php echo $payment_year; ?></option>
 
-    <div class="table-responsive">
-      <table class="table table-striped">
-        <thead>
-          <tr>
-            <th>Client</th>
-            <th class="text-right">Paid</th>
-          </tr>
-        </thead>
-        <tbody>
-          <?php
-          while ($row = mysqli_fetch_array($sql_clients)) {
-            $client_id = $row['client_id'];
-            $client_name = htmlentities($row['client_name']);
+                    <?php
+                }
+                ?>
 
-            $sql_amount_paid = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS amount_paid FROM payments, invoices WHERE payment_invoice_id = invoice_id AND YEAR(payment_date) = $year AND invoice_client_id = $client_id");
-            $row = mysqli_fetch_array($sql_amount_paid);
-            
-            $amount_paid = floatval($row['amount_paid']);
+            </select>
+        </form>
 
-            if ($amount_paid > 599) {
+        <div class="table-responsive">
+            <table class="table table-striped">
+                <thead>
+                <tr>
+                    <th>Client</th>
+                    <th class="text-right">Paid</th>
+                </tr>
+                </thead>
+                <tbody>
+                <?php
+                while ($row = mysqli_fetch_array($sql_clients)) {
+                    $client_id = $row['client_id'];
+                    $client_name = htmlentities($row['client_name']);
 
-              ?>
+                    $sql_amount_paid = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS amount_paid FROM payments, invoices WHERE payment_invoice_id = invoice_id AND YEAR(payment_date) = $year AND invoice_client_id = $client_id");
+                    $row = mysqli_fetch_array($sql_amount_paid);
 
-              <tr>
-                <td><?php echo $client_name; ?></td>
-                <td class="text-right"><?php echo numfmt_format_currency($currency_format, $amount_paid, $session_company_currency); ?></td>
-              </tr>
-              <?php 
-              } 
-            }
-            ?>
-        </tbody>
-      </table>
+                    $amount_paid = floatval($row['amount_paid']);
+
+                    if ($amount_paid > 599) {
+
+                        ?>
+
+                        <tr>
+                            <td><?php echo $client_name; ?></td>
+                            <td class="text-right"><?php echo numfmt_format_currency($currency_format, $amount_paid, $session_company_currency); ?></td>
+                        </tr>
+                        <?php
+                    }
+                }
+                ?>
+                </tbody>
+            </table>
+        </div>
     </div>
-  </div>
 </div>
 
-<?php include("footer.php"); ?>
\ No newline at end of file
+<?php require_once("footer.php"); ?>
diff --git a/report_income_summary.php b/report_income_summary.php
index a5312f2d..2bc59ac0 100644
--- a/report_income_summary.php
+++ b/report_income_summary.php
@@ -1,6 +1,8 @@
-<?php include("inc_all_reports.php"); ?>
 <?php
 
+require_once("inc_all_reports.php");
+validateAccountantRole();
+
 if (isset($_GET['year'])) {
     $year = intval($_GET['year']);
 } else {
@@ -148,7 +150,7 @@ $sql_categories = mysqli_query($mysqli, "SELECT * FROM categories WHERE category
     </div>
 </div>
 
-<?php include("footer.php"); ?>
+<?php require_once("footer.php"); ?>
 
 <script>
     // Set new default font family and font color to mimic Bootstrap's default styling
diff --git a/report_profit_loss.php b/report_profit_loss.php
index 9c24f625..4fa68d5b 100644
--- a/report_profit_loss.php
+++ b/report_profit_loss.php
@@ -1,11 +1,12 @@
-<?php include("inc_all_reports.php"); ?>
-
 <?php
 
+require_once("inc_all_reports.php");
+validateAccountantRole();
+
 if (isset($_GET['year'])) {
-  $year = intval($_GET['year']);
-}else{
-  $year = date('Y');
+    $year = intval($_GET['year']);
+} else {
+    $year = date('Y');
 }
 
 //GET unique years from expenses, payments and revenues
@@ -18,413 +19,413 @@ $sql_categories_expense = mysqli_query($mysqli,"SELECT * FROM categories WHERE c
 
 ?>
 
-<div class="card card-dark">
-  <div class="card-header py-2">
-    <h3 class="card-title mt-2"><i class="fa fa-fw fa-balance-scale"></i> Profit & Loss</h3>
-    <div class="card-tools">
-      <button type="button" class="btn btn-primary d-print-none" onclick="window.print();"><i class="fas fa-fw fa-print"></i> Print</button>
+    <div class="card card-dark">
+        <div class="card-header py-2">
+            <h3 class="card-title mt-2"><i class="fa fa-fw fa-balance-scale"></i> Profit & Loss</h3>
+            <div class="card-tools">
+                <button type="button" class="btn btn-primary d-print-none" onclick="window.print();"><i class="fas fa-fw fa-print"></i> Print</button>
+            </div>
+        </div>
+        <div class="card-body p-0">
+            <form class="p-3">
+                <select onchange="this.form.submit()" class="form-control" name="year">
+                    <?php
+
+                    while ($row = mysqli_fetch_array($sql_all_years)) {
+                        $all_years = $row['all_years'];
+                        ?>
+                        <option <?php if ($year == $all_years) { ?> selected <?php } ?> > <?php echo $all_years; ?></option>
+
+                        <?php
+                    }
+                    ?>
+
+                </select>
+            </form>
+            <div class="table-responsive">
+                <table class="table table-sm">
+                    <thead class="text-dark">
+                    <tr>
+                        <th></th>
+                        <th class="text-right">Jan-Mar</th>
+                        <th class="text-right">Apr-Jun</th>
+                        <th class="text-right">Jul-Sep</th>
+                        <th class="text-right">Oct-Dec</th>
+                        <th class="text-right">Total</th>
+                    </tr>
+                    <tr>
+                        <th><br><br>Income</th>
+                        <th colspan="5"></th>
+                    </tr>
+                    </thead>
+                    <tbody>
+                    <?php
+                    while ($row = mysqli_fetch_array($sql_categories_income)) {
+                        $category_id = $row['category_id'];
+                        $category_name = htmlentities($row['category_name']);
+                        ?>
+
+                        <tr>
+                            <td><?php echo $category_name; ?></td>
+
+                            <?php
+
+                            $payment_amount_for_quarter_one = 0;
+
+                            for($month = 1; $month<=3; $month++) {
+                                $sql_payments = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS payment_amount_for_month FROM payments, invoices WHERE payment_invoice_id = invoice_id AND invoice_category_id = $category_id AND YEAR(payment_date) = $year AND MONTH(payment_date) = $month");
+                                $row = mysqli_fetch_array($sql_payments);
+                                $payment_amount_for_month = $row['payment_amount_for_month'];
+
+                                $sql_revenues = mysqli_query($mysqli,"SELECT SUM(revenue_amount) AS revenue_amount_for_month FROM revenues WHERE revenue_category_id = $category_id AND YEAR(revenue_date) = $year AND MONTH(revenue_date) = $month");
+                                $row = mysqli_fetch_array($sql_revenues);
+                                $revenue_amount_for_month = $row['revenue_amount_for_month'];
+
+                                $payment_amount_for_month = $payment_amount_for_month + $revenue_amount_for_month;
+
+                                $payment_amount_for_quarter_one = $payment_amount_for_quarter_one + $payment_amount_for_month;
+                            }
+
+                            ?>
+
+                            <td class="text-right"><?php echo numfmt_format_currency($currency_format, $payment_amount_for_quarter_one, $session_company_currency); ?></td>
+
+                            <?php
+
+                            $payment_amount_for_quarter_two = 0;
+
+                            for($month = 4; $month<=6; $month++) {
+                                $sql_payments = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS payment_amount_for_month FROM payments, invoices WHERE payment_invoice_id = invoice_id AND invoice_category_id = $category_id AND YEAR(payment_date) = $year AND MONTH(payment_date) = $month");
+                                $row = mysqli_fetch_array($sql_payments);
+                                $payment_amount_for_month = $row['payment_amount_for_month'];
+
+                                $sql_revenues = mysqli_query($mysqli,"SELECT SUM(revenue_amount) AS revenue_amount_for_month FROM revenues WHERE revenue_category_id = $category_id AND YEAR(revenue_date) = $year AND MONTH(revenue_date) = $month");
+                                $row = mysqli_fetch_array($sql_revenues);
+                                $revenue_amount_for_month = $row['revenue_amount_for_month'];
+
+                                $payment_amount_for_month = $payment_amount_for_month + $revenue_amount_for_month;
+
+                                $payment_amount_for_quarter_two = $payment_amount_for_quarter_two + $payment_amount_for_month;
+                            }
+
+                            ?>
+
+                            <td class="text-right"><?php echo numfmt_format_currency($currency_format, $payment_amount_for_quarter_two, $session_company_currency); ?></td>
+
+                            <?php
+
+                            $payment_amount_for_quarter_three = 0;
+
+                            for($month = 7; $month<=9; $month++) {
+                                $sql_payments = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS payment_amount_for_month FROM payments, invoices WHERE payment_invoice_id = invoice_id AND invoice_category_id = $category_id AND YEAR(payment_date) = $year AND MONTH(payment_date) = $month");
+                                $row = mysqli_fetch_array($sql_payments);
+                                $payment_amount_for_month = $row['payment_amount_for_month'];
+
+                                $sql_revenues = mysqli_query($mysqli,"SELECT SUM(revenue_amount) AS revenue_amount_for_month FROM revenues WHERE revenue_category_id = $category_id AND YEAR(revenue_date) = $year AND MONTH(revenue_date) = $month");
+                                $row = mysqli_fetch_array($sql_revenues);
+                                $revenue_amount_for_month = $row['revenue_amount_for_month'];
+
+                                $payment_amount_for_month = $payment_amount_for_month + $revenue_amount_for_month;
+                                $payment_amount_for_quarter_three = $payment_amount_for_quarter_three + $payment_amount_for_month;
+                            }
+
+                            ?>
+
+                            <td class="text-right"><?php echo numfmt_format_currency($currency_format, $payment_amount_for_quarter_three, $session_company_currency); ?></td>
+
+                            <?php
+
+                            $payment_amount_for_quarter_four = 0;
+
+                            for($month = 10; $month<=12; $month++) {
+                                $sql_payments = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS payment_amount_for_month FROM payments, invoices WHERE payment_invoice_id = invoice_id AND invoice_category_id = $category_id AND YEAR(payment_date) = $year AND MONTH(payment_date) = $month");
+                                $row = mysqli_fetch_array($sql_payments);
+                                $payment_amount_for_month = $row['payment_amount_for_month'];
+
+                                $sql_revenues = mysqli_query($mysqli,"SELECT SUM(revenue_amount) AS revenue_amount_for_month FROM revenues WHERE revenue_category_id = $category_id AND YEAR(revenue_date) = $year AND MONTH(revenue_date) = $month");
+                                $row = mysqli_fetch_array($sql_revenues);
+                                $revenue_amount_for_month = $row['revenue_amount_for_month'];
+
+                                $payment_amount_for_month = $payment_amount_for_month + $revenue_amount_for_month;
+                                $payment_amount_for_quarter_four = $payment_amount_for_quarter_four + $payment_amount_for_month;
+                            }
+
+                            $total_payments_for_all_four_quarters = $payment_amount_for_quarter_one + $payment_amount_for_quarter_two + $payment_amount_for_quarter_three + $payment_amount_for_quarter_four;
+
+                            ?>
+
+                            <td class="text-right"><?php echo numfmt_format_currency($currency_format, $payment_amount_for_quarter_four, $session_company_currency); ?></td>
+
+                            <td class="text-right"><?php echo numfmt_format_currency($currency_format, $total_payments_for_all_four_quarters, $session_company_currency); ?></td>
+                        </tr>
+
+                        <?php
+
+                        $total_payment_for_all_months = 0;
+
+                    }
+
+                    ?>
+
+                    <tr>
+                        <th>Gross Profit</th>
+                        <?php
+
+                        $payment_total_amount_for_quarter_one = 0;
+
+                        for($month = 1; $month<=3; $month++) {
+                            $sql_payments = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS payment_total_amount_for_month FROM payments, invoices WHERE payment_invoice_id = invoice_id AND YEAR(payment_date) = $year AND MONTH(payment_date) = $month AND payments.company_id = $session_company_id");
+                            $row = mysqli_fetch_array($sql_payments);
+                            $payment_total_amount_for_month = $row['payment_total_amount_for_month'];
+
+                            $sql_revenues = mysqli_query($mysqli,"SELECT SUM(revenue_amount) AS revenue_total_amount_for_month FROM revenues WHERE revenue_category_id > 0 AND YEAR(revenue_date) = $year AND MONTH(revenue_date) = $month AND revenues.company_id = $session_company_id");
+                            $row = mysqli_fetch_array($sql_revenues);
+                            $revenue_total_amount_for_month = $row['revenue_total_amount_for_month'];
+
+                            $payment_total_amount_for_month = $payment_total_amount_for_month + $revenue_total_amount_for_month;
+
+                            $payment_total_amount_for_quarter_one = $payment_total_amount_for_quarter_one + $payment_total_amount_for_month;
+                        }
+
+                        ?>
+
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $payment_total_amount_for_quarter_one, $session_company_currency); ?></th>
+
+                        <?php
+
+                        $payment_total_amount_for_quarter_two = 0;
+
+                        for($month = 4; $month<=6; $month++) {
+                            $sql_payments = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS payment_total_amount_for_month FROM payments, invoices WHERE payment_invoice_id = invoice_id AND YEAR(payment_date) = $year AND MONTH(payment_date) = $month AND payments.company_id = $session_company_id");
+                            $row = mysqli_fetch_array($sql_payments);
+                            $payment_total_amount_for_month = $row['payment_total_amount_for_month'];
+
+                            $sql_revenues = mysqli_query($mysqli,"SELECT SUM(revenue_amount) AS revenue_total_amount_for_month FROM revenues WHERE revenue_category_id > 0 AND YEAR(revenue_date) = $year AND MONTH(revenue_date) = $month AND revenues.company_id = $session_company_id");
+                            $row = mysqli_fetch_array($sql_revenues);
+                            $revenue_total_amount_for_month = $row['revenue_total_amount_for_month'];
+
+                            $payment_total_amount_for_month = $payment_total_amount_for_month + $revenue_total_amount_for_month;
+
+                            $payment_total_amount_for_quarter_two = $payment_total_amount_for_quarter_two + $payment_total_amount_for_month;
+                        }
+
+                        ?>
+
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $payment_total_amount_for_quarter_two, $session_company_currency); ?></th>
+
+                        <?php
+
+                        $payment_total_amount_for_quarter_three = 0;
+
+                        for($month = 7; $month<=9; $month++) {
+                            $sql_payments = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS payment_total_amount_for_month FROM payments, invoices WHERE payment_invoice_id = invoice_id AND YEAR(payment_date) = $year AND MONTH(payment_date) = $month AND payments.company_id = $session_company_id");
+                            $row = mysqli_fetch_array($sql_payments);
+                            $payment_total_amount_for_month = $row['payment_total_amount_for_month'];
+
+                            $sql_revenues = mysqli_query($mysqli,"SELECT SUM(revenue_amount) AS revenue_total_amount_for_month FROM revenues WHERE revenue_category_id > 0 AND YEAR(revenue_date) = $year AND MONTH(revenue_date) = $month AND revenues.company_id = $session_company_id");
+                            $row = mysqli_fetch_array($sql_revenues);
+                            $revenue_total_amount_for_month = $row['revenue_total_amount_for_month'];
+
+                            $payment_total_amount_for_month = $payment_total_amount_for_month + $revenue_total_amount_for_month;
+
+                            $payment_total_amount_for_quarter_three = $payment_total_amount_for_quarter_three + $payment_total_amount_for_month;
+                        }
+
+                        ?>
+
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $payment_total_amount_for_quarter_three, $session_company_currency); ?></th>
+
+                        <?php
+
+                        $payment_total_amount_for_quarter_four = 0;
+
+                        for($month = 10; $month<=12; $month++) {
+                            $sql_payments = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS payment_total_amount_for_month FROM payments, invoices WHERE payment_invoice_id = invoice_id AND YEAR(payment_date) = $year AND MONTH(payment_date) = $month AND payments.company_id = $session_company_id");
+                            $row = mysqli_fetch_array($sql_payments);
+                            $payment_total_amount_for_month = $row['payment_total_amount_for_month'];
+
+                            $sql_revenues = mysqli_query($mysqli,"SELECT SUM(revenue_amount) AS revenue_total_amount_for_month FROM revenues WHERE revenue_category_id > 0 AND YEAR(revenue_date) = $year AND MONTH(revenue_date) = $month AND revenues.company_id = $session_company_id");
+                            $row = mysqli_fetch_array($sql_revenues);
+                            $revenue_total_amount_for_month = $row['revenue_total_amount_for_month'];
+
+                            $payment_total_amount_for_month = $payment_total_amount_for_month + $revenue_total_amount_for_month;
+
+                            $payment_total_amount_for_quarter_four = $payment_total_amount_for_quarter_four + $payment_total_amount_for_month;
+                        }
+
+                        $total_payments_for_all_four_quarters = $payment_total_amount_for_quarter_one + $payment_total_amount_for_quarter_two + $payment_total_amount_for_quarter_three + $payment_total_amount_for_quarter_four;
+
+                        ?>
+
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $payment_total_amount_for_quarter_four, $session_company_currency); ?></th>
+
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $total_payments_for_all_four_quarters, $session_company_currency); ?></th>
+                    </tr>
+
+                    <tr>
+                        <th><br><br>Expenses</th>
+                        <th colspan="5"></th>
+                    </tr>
+                    <?php
+                    while ($row = mysqli_fetch_array($sql_categories_expense)) {
+                        $category_id = $row['category_id'];
+                        $category_name = htmlentities($row['category_name']);
+                        ?>
+
+                        <tr>
+                            <td><?php echo $category_name; ?></td>
+
+                            <?php
+
+                            $expense_amount_for_quarter_one = 0;
+
+                            for($month = 1; $month<=3; $month++) {
+                                $sql_expenses = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS expense_amount_for_month FROM expenses WHERE expense_category_id = $category_id AND YEAR(expense_date) = $year AND MONTH(expense_date) = $month");
+                                $row = mysqli_fetch_array($sql_expenses);
+                                $expense_amount_for_quarter_one = $expense_amount_for_quarter_one + $row['expense_amount_for_month'];
+                            }
+
+                            ?>
+
+                            <td class="text-right"><?php echo numfmt_format_currency($currency_format, $expense_amount_for_quarter_one, $session_company_currency); ?></td>
+
+                            <?php
+
+                            $expense_amount_for_quarter_two = 0;
+
+                            for($month = 4; $month<=6; $month++) {
+                                $sql_expenses = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS expense_amount_for_month FROM expenses WHERE expense_category_id = $category_id AND YEAR(expense_date) = $year AND MONTH(expense_date) = $month");
+                                $row = mysqli_fetch_array($sql_expenses);
+                                $expense_amount_for_quarter_two = $expense_amount_for_quarter_two + $row['expense_amount_for_month'];
+                            }
+
+                            ?>
+
+                            <td class="text-right"><?php echo numfmt_format_currency($currency_format, $expense_amount_for_quarter_two, $session_company_currency); ?></td>
+
+                            <?php
+
+                            $expense_amount_for_quarter_three = 0;
+
+                            for($month = 7; $month<=9; $month++) {
+                                $sql_expenses = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS expense_amount_for_month FROM expenses WHERE expense_category_id = $category_id AND YEAR(expense_date) = $year AND MONTH(expense_date) = $month");
+                                $row = mysqli_fetch_array($sql_expenses);
+                                $expense_amount_for_quarter_three = $expense_amount_for_quarter_three + $row['expense_amount_for_month'];
+                            }
+
+                            ?>
+
+                            <td class="text-right"><?php echo numfmt_format_currency($currency_format, $expense_amount_for_quarter_three, $session_company_currency); ?></td>
+
+                            <?php
+
+                            $expense_amount_for_quarter_four = 0;
+
+                            for($month = 10; $month<=12; $month++) {
+                                $sql_expenses = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS expense_amount_for_month FROM expenses WHERE expense_category_id = $category_id AND YEAR(expense_date) = $year AND MONTH(expense_date) = $month");
+                                $row = mysqli_fetch_array($sql_expenses);
+                                $expense_amount_for_quarter_four = $expense_amount_for_quarter_four + $row['expense_amount_for_month'];
+                            }
+
+                            $total_expenses_for_all_four_quarters = $expense_amount_for_quarter_one + $expense_amount_for_quarter_two + $expense_amount_for_quarter_three + $expense_amount_for_quarter_four;
+
+                            ?>
+
+                            <td class="text-right"><?php echo numfmt_format_currency($currency_format, $expense_amount_for_quarter_four, $session_company_currency); ?></td>
+
+                            <td class="text-right"><?php echo numfmt_format_currency($currency_format, $total_expenses_for_all_four_quarters, $session_company_currency); ?></td>
+                        </tr>
+
+                        <?php
+
+                        $total_expense_for_all_months = 0;
+
+                    }
+
+                    ?>
+
+                    <tr>
+                        <th>Total Expenses<br><br><br></th>
+                        <?php
+
+                        $expense_total_amount_for_quarter_one = 0;
+
+                        for($month = 1; $month<=3; $month++) {
+                            $sql_expenses = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS expense_total_amount_for_month FROM expenses WHERE expense_category_id > 0 AND YEAR(expense_date) = $year AND MONTH(expense_date) = $month AND expense_vendor_id > 0 AND company_id = $session_company_id");
+                            $row = mysqli_fetch_array($sql_expenses);
+                            $expense_total_amount_for_quarter_one = $expense_total_amount_for_quarter_one + $row['expense_total_amount_for_month'];
+                        }
+
+                        ?>
+
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $expense_total_amount_for_quarter_one, $session_company_currency); ?></th>
+
+                        <?php
+
+                        $expense_total_amount_for_quarter_two = 0;
+
+                        for($month = 4; $month<=6; $month++) {
+                            $sql_expenses = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS expense_total_amount_for_month FROM expenses WHERE expense_category_id > 0 AND YEAR(expense_date) = $year AND MONTH(expense_date) = $month AND expense_vendor_id > 0 AND company_id = $session_company_id");
+                            $row = mysqli_fetch_array($sql_expenses);
+                            $expense_total_amount_for_quarter_two = $expense_total_amount_for_quarter_two + $row['expense_total_amount_for_month'];
+                        }
+
+                        ?>
+
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $expense_amount_for_quarter_two, $session_company_currency); ?></th>
+
+                        <?php
+
+                        $expense_total_amount_for_quarter_three = 0;
+
+                        for($month = 7; $month<=9; $month++) {
+                            $sql_expenses = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS expense_total_amount_for_month FROM expenses WHERE expense_category_id > 0 AND YEAR(expense_date) = $year AND MONTH(expense_date) = $month AND expense_vendor_id > 0 AND company_id = $session_company_id");
+                            $row = mysqli_fetch_array($sql_expenses);
+                            $expense_total_amount_for_quarter_three = $expense_total_amount_for_quarter_three + $row['expense_total_amount_for_month'];
+                        }
+
+                        ?>
+
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $expense_total_amount_for_quarter_three, $session_company_currency); ?></th>
+
+                        <?php
+
+                        $expense_total_amount_for_quarter_four = 0;
+
+                        for($month = 10; $month<=12; $month++) {
+                            $sql_expenses = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS expense_total_amount_for_month FROM expenses WHERE expense_category_id > 0 AND YEAR(expense_date) = $year AND MONTH(expense_date) = $month AND expense_vendor_id > 0 AND company_id = $session_company_id");
+                            $row = mysqli_fetch_array($sql_expenses);
+                            $expense_total_amount_for_quarter_four = $expense_total_amount_for_quarter_four + $row['expense_total_amount_for_month'];
+                        }
+
+                        $total_expenses_for_all_four_quarters = $expense_total_amount_for_quarter_one + $expense_total_amount_for_quarter_two + $expense_total_amount_for_quarter_three + $expense_total_amount_for_quarter_four;
+
+                        ?>
+
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $expense_total_amount_for_quarter_four, $session_company_currency); ?></th>
+
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $total_expenses_for_all_four_quarters, $session_company_currency); ?></th>
+                    </tr>
+                    <tr>
+                        <?php
+                        $net_profit_quarter_one = $payment_total_amount_for_quarter_one - $expense_total_amount_for_quarter_one;
+                        $net_profit_quarter_two = $payment_total_amount_for_quarter_two - $expense_total_amount_for_quarter_two;
+                        $net_profit_quarter_three = $payment_total_amount_for_quarter_three - $expense_total_amount_for_quarter_three;
+                        $net_profit_quarter_four = $payment_total_amount_for_quarter_four - $expense_total_amount_for_quarter_four;
+                        $net_profit_year = $total_payments_for_all_four_quarters - $total_expenses_for_all_four_quarters;
+                        ?>
+
+                        <th>Net Profit</th>
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $net_profit_quarter_one, $session_company_currency); ?></th>
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $net_profit_quarter_two, $session_company_currency); ?></th>
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $net_profit_quarter_three, $session_company_currency); ?></th>
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $net_profit_quarter_four, $session_company_currency); ?></th>
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $net_profit_year, $session_company_currency); ?></th>
+                    </tr>
+                    </tbody>
+                </table>
+            </div>
+        </div>
     </div>
-  </div>
-  <div class="card-body p-0">
-    <form class="p-3">
-      <select onchange="this.form.submit()" class="form-control" name="year">
-        <?php 
-                
-        while ($row = mysqli_fetch_array($sql_all_years)) {
-          $all_years = $row['all_years'];
-        ?>
-        <option <?php if ($year == $all_years) { ?> selected <?php } ?> > <?php echo $all_years; ?></option>
-        
-        <?php
-        }
-        ?>
 
-      </select>
-    </form>
-    <div class="table-responsive">
-      <table class="table table-sm">
-        <thead class="text-dark">
-          <tr>
-            <th></th>
-            <th class="text-right">Jan-Mar</th>
-            <th class="text-right">Apr-Jun</th>
-            <th class="text-right">Jul-Sep</th>
-            <th class="text-right">Oct-Dec</th>
-            <th class="text-right">Total</th>
-          </tr>
-          <tr>
-            <th><br><br>Income</th>
-            <th colspan="5"></th>
-          </tr>
-        </thead>
-        <tbody>
-          <?php
-          while ($row = mysqli_fetch_array($sql_categories_income)) {
-            $category_id = $row['category_id'];
-            $category_name = htmlentities($row['category_name']);
-          ?>
-
-            <tr>
-              <td><?php echo $category_name; ?></td>
-              
-              <?php
-
-              $payment_amount_for_quarter_one = 0;
-              
-              for($month = 1; $month<=3; $month++) {
-                $sql_payments = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS payment_amount_for_month FROM payments, invoices WHERE payment_invoice_id = invoice_id AND invoice_category_id = $category_id AND YEAR(payment_date) = $year AND MONTH(payment_date) = $month");
-                $row = mysqli_fetch_array($sql_payments);
-                $payment_amount_for_month = $row['payment_amount_for_month'];
-
-                $sql_revenues = mysqli_query($mysqli,"SELECT SUM(revenue_amount) AS revenue_amount_for_month FROM revenues WHERE revenue_category_id = $category_id AND YEAR(revenue_date) = $year AND MONTH(revenue_date) = $month");
-                $row = mysqli_fetch_array($sql_revenues);
-                $revenue_amount_for_month = $row['revenue_amount_for_month'];
-
-                $payment_amount_for_month = $payment_amount_for_month + $revenue_amount_for_month;
-                
-                $payment_amount_for_quarter_one = $payment_amount_for_quarter_one + $payment_amount_for_month;              
-              }
-              
-              ?>
-                
-                <td class="text-right"><?php echo numfmt_format_currency($currency_format, $payment_amount_for_quarter_one, $session_company_currency); ?></td>
-
-              <?php
-
-              $payment_amount_for_quarter_two = 0;
-              
-              for($month = 4; $month<=6; $month++) {
-                $sql_payments = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS payment_amount_for_month FROM payments, invoices WHERE payment_invoice_id = invoice_id AND invoice_category_id = $category_id AND YEAR(payment_date) = $year AND MONTH(payment_date) = $month");
-                $row = mysqli_fetch_array($sql_payments);
-                $payment_amount_for_month = $row['payment_amount_for_month'];
-
-                $sql_revenues = mysqli_query($mysqli,"SELECT SUM(revenue_amount) AS revenue_amount_for_month FROM revenues WHERE revenue_category_id = $category_id AND YEAR(revenue_date) = $year AND MONTH(revenue_date) = $month");
-                $row = mysqli_fetch_array($sql_revenues);
-                $revenue_amount_for_month = $row['revenue_amount_for_month'];
-
-                $payment_amount_for_month = $payment_amount_for_month + $revenue_amount_for_month;
-
-                $payment_amount_for_quarter_two = $payment_amount_for_quarter_two + $payment_amount_for_month;
-              }
-              
-              ?>
-
-                <td class="text-right"><?php echo numfmt_format_currency($currency_format, $payment_amount_for_quarter_two, $session_company_currency); ?></td>
-
-              <?php
-
-              $payment_amount_for_quarter_three = 0;
-              
-              for($month = 7; $month<=9; $month++) {
-                $sql_payments = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS payment_amount_for_month FROM payments, invoices WHERE payment_invoice_id = invoice_id AND invoice_category_id = $category_id AND YEAR(payment_date) = $year AND MONTH(payment_date) = $month");
-                $row = mysqli_fetch_array($sql_payments);
-                $payment_amount_for_month = $row['payment_amount_for_month'];
-
-                $sql_revenues = mysqli_query($mysqli,"SELECT SUM(revenue_amount) AS revenue_amount_for_month FROM revenues WHERE revenue_category_id = $category_id AND YEAR(revenue_date) = $year AND MONTH(revenue_date) = $month");
-                $row = mysqli_fetch_array($sql_revenues);
-                $revenue_amount_for_month = $row['revenue_amount_for_month'];
-
-                $payment_amount_for_month = $payment_amount_for_month + $revenue_amount_for_month;
-                $payment_amount_for_quarter_three = $payment_amount_for_quarter_three + $payment_amount_for_month;
-              }
-              
-              ?>
-
-                <td class="text-right"><?php echo numfmt_format_currency($currency_format, $payment_amount_for_quarter_three, $session_company_currency); ?></td>
-
-              <?php
-
-              $payment_amount_for_quarter_four = 0;
-              
-              for($month = 10; $month<=12; $month++) {
-                $sql_payments = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS payment_amount_for_month FROM payments, invoices WHERE payment_invoice_id = invoice_id AND invoice_category_id = $category_id AND YEAR(payment_date) = $year AND MONTH(payment_date) = $month");
-                $row = mysqli_fetch_array($sql_payments);
-                $payment_amount_for_month = $row['payment_amount_for_month'];
-
-                $sql_revenues = mysqli_query($mysqli,"SELECT SUM(revenue_amount) AS revenue_amount_for_month FROM revenues WHERE revenue_category_id = $category_id AND YEAR(revenue_date) = $year AND MONTH(revenue_date) = $month");
-                $row = mysqli_fetch_array($sql_revenues);
-                $revenue_amount_for_month = $row['revenue_amount_for_month'];
-
-                $payment_amount_for_month = $payment_amount_for_month + $revenue_amount_for_month;
-                $payment_amount_for_quarter_four = $payment_amount_for_quarter_four + $payment_amount_for_month;
-              }
-              
-              $total_payments_for_all_four_quarters = $payment_amount_for_quarter_one + $payment_amount_for_quarter_two + $payment_amount_for_quarter_three + $payment_amount_for_quarter_four;
-
-              ?>
-
-              <td class="text-right"><?php echo numfmt_format_currency($currency_format, $payment_amount_for_quarter_four, $session_company_currency); ?></td>        
-              
-              <td class="text-right"><?php echo numfmt_format_currency($currency_format, $total_payments_for_all_four_quarters, $session_company_currency); ?></td>
-            </tr>
-          
-          <?php 
-          
-          $total_payment_for_all_months = 0;
-
-          } 
-          
-          ?>
-          
-          <tr>
-            <th>Gross Profit</th>
-            <?php
-
-            $payment_total_amount_for_quarter_one = 0;
-              
-            for($month = 1; $month<=3; $month++) {
-              $sql_payments = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS payment_total_amount_for_month FROM payments, invoices WHERE payment_invoice_id = invoice_id AND YEAR(payment_date) = $year AND MONTH(payment_date) = $month AND payments.company_id = $session_company_id");
-              $row = mysqli_fetch_array($sql_payments);
-              $payment_total_amount_for_month = $row['payment_total_amount_for_month'];
-
-              $sql_revenues = mysqli_query($mysqli,"SELECT SUM(revenue_amount) AS revenue_total_amount_for_month FROM revenues WHERE revenue_category_id > 0 AND YEAR(revenue_date) = $year AND MONTH(revenue_date) = $month AND revenues.company_id = $session_company_id");
-              $row = mysqli_fetch_array($sql_revenues);
-              $revenue_total_amount_for_month = $row['revenue_total_amount_for_month'];
-
-              $payment_total_amount_for_month = $payment_total_amount_for_month + $revenue_total_amount_for_month;
-
-              $payment_total_amount_for_quarter_one = $payment_total_amount_for_quarter_one + $payment_total_amount_for_month;
-            }
-            
-            ?>  
-            
-              <th class="text-right"><?php echo numfmt_format_currency($currency_format, $payment_total_amount_for_quarter_one, $session_company_currency); ?></th>
-
-            <?php
-
-            $payment_total_amount_for_quarter_two = 0;
- 
-            for($month = 4; $month<=6; $month++) {
-              $sql_payments = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS payment_total_amount_for_month FROM payments, invoices WHERE payment_invoice_id = invoice_id AND YEAR(payment_date) = $year AND MONTH(payment_date) = $month AND payments.company_id = $session_company_id");
-              $row = mysqli_fetch_array($sql_payments);
-              $payment_total_amount_for_month = $row['payment_total_amount_for_month'];
-
-              $sql_revenues = mysqli_query($mysqli,"SELECT SUM(revenue_amount) AS revenue_total_amount_for_month FROM revenues WHERE revenue_category_id > 0 AND YEAR(revenue_date) = $year AND MONTH(revenue_date) = $month AND revenues.company_id = $session_company_id");
-              $row = mysqli_fetch_array($sql_revenues);
-              $revenue_total_amount_for_month = $row['revenue_total_amount_for_month'];
-
-              $payment_total_amount_for_month = $payment_total_amount_for_month + $revenue_total_amount_for_month;
-
-              $payment_total_amount_for_quarter_two = $payment_total_amount_for_quarter_two + $payment_total_amount_for_month;
-            }
-            
-            ?>  
-            
-              <th class="text-right"><?php echo numfmt_format_currency($currency_format, $payment_total_amount_for_quarter_two, $session_company_currency); ?></th>
-
-            <?php
-
-            $payment_total_amount_for_quarter_three = 0;
- 
-            for($month = 7; $month<=9; $month++) {
-              $sql_payments = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS payment_total_amount_for_month FROM payments, invoices WHERE payment_invoice_id = invoice_id AND YEAR(payment_date) = $year AND MONTH(payment_date) = $month AND payments.company_id = $session_company_id");
-              $row = mysqli_fetch_array($sql_payments);
-              $payment_total_amount_for_month = $row['payment_total_amount_for_month'];
-
-              $sql_revenues = mysqli_query($mysqli,"SELECT SUM(revenue_amount) AS revenue_total_amount_for_month FROM revenues WHERE revenue_category_id > 0 AND YEAR(revenue_date) = $year AND MONTH(revenue_date) = $month AND revenues.company_id = $session_company_id");
-              $row = mysqli_fetch_array($sql_revenues);
-              $revenue_total_amount_for_month = $row['revenue_total_amount_for_month'];
-
-              $payment_total_amount_for_month = $payment_total_amount_for_month + $revenue_total_amount_for_month;
-
-              $payment_total_amount_for_quarter_three = $payment_total_amount_for_quarter_three + $payment_total_amount_for_month;
-            }
-            
-            ?>  
-            
-              <th class="text-right"><?php echo numfmt_format_currency($currency_format, $payment_total_amount_for_quarter_three, $session_company_currency); ?></th>
-
-            <?php
-
-            $payment_total_amount_for_quarter_four = 0;
- 
-            for($month = 10; $month<=12; $month++) {
-              $sql_payments = mysqli_query($mysqli,"SELECT SUM(payment_amount) AS payment_total_amount_for_month FROM payments, invoices WHERE payment_invoice_id = invoice_id AND YEAR(payment_date) = $year AND MONTH(payment_date) = $month AND payments.company_id = $session_company_id");
-              $row = mysqli_fetch_array($sql_payments);
-              $payment_total_amount_for_month = $row['payment_total_amount_for_month'];
-
-              $sql_revenues = mysqli_query($mysqli,"SELECT SUM(revenue_amount) AS revenue_total_amount_for_month FROM revenues WHERE revenue_category_id > 0 AND YEAR(revenue_date) = $year AND MONTH(revenue_date) = $month AND revenues.company_id = $session_company_id");
-              $row = mysqli_fetch_array($sql_revenues);
-              $revenue_total_amount_for_month = $row['revenue_total_amount_for_month'];
-
-              $payment_total_amount_for_month = $payment_total_amount_for_month + $revenue_total_amount_for_month;
-
-              $payment_total_amount_for_quarter_four = $payment_total_amount_for_quarter_four + $payment_total_amount_for_month;
-            }
-            
-            $total_payments_for_all_four_quarters = $payment_total_amount_for_quarter_one + $payment_total_amount_for_quarter_two + $payment_total_amount_for_quarter_three + $payment_total_amount_for_quarter_four;
-
-            ?>  
-            
-            <th class="text-right"><?php echo numfmt_format_currency($currency_format, $payment_total_amount_for_quarter_four, $session_company_currency); ?></th>
-
-            <th class="text-right"><?php echo numfmt_format_currency($currency_format, $total_payments_for_all_four_quarters, $session_company_currency); ?></th>
-          </tr>
-         
-          <tr>
-            <th><br><br>Expenses</th>
-            <th colspan="5"></th>
-          </tr>
-          <?php
-          while ($row = mysqli_fetch_array($sql_categories_expense)) {
-            $category_id = $row['category_id'];
-            $category_name = htmlentities($row['category_name']);
-          ?>
-
-            <tr>
-              <td><?php echo $category_name; ?></td>
-              
-              <?php
-
-              $expense_amount_for_quarter_one = 0;
-              
-              for($month = 1; $month<=3; $month++) {
-                $sql_expenses = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS expense_amount_for_month FROM expenses WHERE expense_category_id = $category_id AND YEAR(expense_date) = $year AND MONTH(expense_date) = $month");
-                $row = mysqli_fetch_array($sql_expenses);
-                $expense_amount_for_quarter_one = $expense_amount_for_quarter_one + $row['expense_amount_for_month'];              
-              }
-              
-              ?>
-                
-                <td class="text-right"><?php echo numfmt_format_currency($currency_format, $expense_amount_for_quarter_one, $session_company_currency); ?></td>
-
-              <?php
-
-              $expense_amount_for_quarter_two = 0;
-              
-              for($month = 4; $month<=6; $month++) {
-                $sql_expenses = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS expense_amount_for_month FROM expenses WHERE expense_category_id = $category_id AND YEAR(expense_date) = $year AND MONTH(expense_date) = $month");
-                $row = mysqli_fetch_array($sql_expenses);
-                $expense_amount_for_quarter_two = $expense_amount_for_quarter_two + $row['expense_amount_for_month'];
-              }
-              
-              ?>
-
-                <td class="text-right"><?php echo numfmt_format_currency($currency_format, $expense_amount_for_quarter_two, $session_company_currency); ?></td>
-
-              <?php
-
-              $expense_amount_for_quarter_three = 0;
-              
-              for($month = 7; $month<=9; $month++) {
-                $sql_expenses = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS expense_amount_for_month FROM expenses WHERE expense_category_id = $category_id AND YEAR(expense_date) = $year AND MONTH(expense_date) = $month");
-                $row = mysqli_fetch_array($sql_expenses);
-                $expense_amount_for_quarter_three = $expense_amount_for_quarter_three + $row['expense_amount_for_month'];
-              }
-              
-              ?>
-
-                <td class="text-right"><?php echo numfmt_format_currency($currency_format, $expense_amount_for_quarter_three, $session_company_currency); ?></td>
-
-              <?php
-              
-              $expense_amount_for_quarter_four = 0;
-
-              for($month = 10; $month<=12; $month++) {
-                $sql_expenses = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS expense_amount_for_month FROM expenses WHERE expense_category_id = $category_id AND YEAR(expense_date) = $year AND MONTH(expense_date) = $month");
-                $row = mysqli_fetch_array($sql_expenses);
-                $expense_amount_for_quarter_four = $expense_amount_for_quarter_four + $row['expense_amount_for_month'];
-              }
-              
-              $total_expenses_for_all_four_quarters = $expense_amount_for_quarter_one + $expense_amount_for_quarter_two + $expense_amount_for_quarter_three + $expense_amount_for_quarter_four;
-
-              ?>
-
-              <td class="text-right"><?php echo numfmt_format_currency($currency_format, $expense_amount_for_quarter_four, $session_company_currency); ?></td>        
-              
-              <td class="text-right"><?php echo numfmt_format_currency($currency_format, $total_expenses_for_all_four_quarters, $session_company_currency); ?></td>
-            </tr>
-          
-          <?php 
-          
-          $total_expense_for_all_months = 0;
-
-          } 
-          
-          ?>
-          
-          <tr>
-            <th>Total Expenses<br><br><br></th>
-            <?php
-            
-            $expense_total_amount_for_quarter_one = 0;
-
-            for($month = 1; $month<=3; $month++) {
-              $sql_expenses = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS expense_total_amount_for_month FROM expenses WHERE expense_category_id > 0 AND YEAR(expense_date) = $year AND MONTH(expense_date) = $month AND expense_vendor_id > 0 AND company_id = $session_company_id");
-              $row = mysqli_fetch_array($sql_expenses);
-              $expense_total_amount_for_quarter_one = $expense_total_amount_for_quarter_one + $row['expense_total_amount_for_month'];
-            }
-            
-            ?>  
-            
-              <th class="text-right"><?php echo numfmt_format_currency($currency_format, $expense_total_amount_for_quarter_one, $session_company_currency); ?></th>
-
-            <?php
-
-            $expense_total_amount_for_quarter_two = 0;
- 
-            for($month = 4; $month<=6; $month++) {
-              $sql_expenses = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS expense_total_amount_for_month FROM expenses WHERE expense_category_id > 0 AND YEAR(expense_date) = $year AND MONTH(expense_date) = $month AND expense_vendor_id > 0 AND company_id = $session_company_id");
-              $row = mysqli_fetch_array($sql_expenses);
-              $expense_total_amount_for_quarter_two = $expense_total_amount_for_quarter_two + $row['expense_total_amount_for_month'];
-            }
-            
-            ?>  
-            
-              <th class="text-right"><?php echo numfmt_format_currency($currency_format, $expense_amount_for_quarter_two, $session_company_currency); ?></th>
-
-            <?php
-
-            $expense_total_amount_for_quarter_three = 0;
- 
-            for($month = 7; $month<=9; $month++) {
-              $sql_expenses = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS expense_total_amount_for_month FROM expenses WHERE expense_category_id > 0 AND YEAR(expense_date) = $year AND MONTH(expense_date) = $month AND expense_vendor_id > 0 AND company_id = $session_company_id");
-              $row = mysqli_fetch_array($sql_expenses);
-              $expense_total_amount_for_quarter_three = $expense_total_amount_for_quarter_three + $row['expense_total_amount_for_month'];
-            }
-            
-            ?>  
-            
-              <th class="text-right"><?php echo numfmt_format_currency($currency_format, $expense_total_amount_for_quarter_three, $session_company_currency); ?></th>
-
-            <?php
-
-            $expense_total_amount_for_quarter_four = 0;
-            
-            for($month = 10; $month<=12; $month++) {
-              $sql_expenses = mysqli_query($mysqli,"SELECT SUM(expense_amount) AS expense_total_amount_for_month FROM expenses WHERE expense_category_id > 0 AND YEAR(expense_date) = $year AND MONTH(expense_date) = $month AND expense_vendor_id > 0 AND company_id = $session_company_id");
-              $row = mysqli_fetch_array($sql_expenses);
-              $expense_total_amount_for_quarter_four = $expense_total_amount_for_quarter_four + $row['expense_total_amount_for_month'];
-            }
-            
-            $total_expenses_for_all_four_quarters = $expense_total_amount_for_quarter_one + $expense_total_amount_for_quarter_two + $expense_total_amount_for_quarter_three + $expense_total_amount_for_quarter_four;
-
-            ?>  
-            
-            <th class="text-right"><?php echo numfmt_format_currency($currency_format, $expense_total_amount_for_quarter_four, $session_company_currency); ?></th>
-
-            <th class="text-right"><?php echo numfmt_format_currency($currency_format, $total_expenses_for_all_four_quarters, $session_company_currency); ?></th>
-          </tr>
-          <tr>
-            <?php
-              $net_profit_quarter_one = $payment_total_amount_for_quarter_one - $expense_total_amount_for_quarter_one;
-              $net_profit_quarter_two = $payment_total_amount_for_quarter_two - $expense_total_amount_for_quarter_two;
-              $net_profit_quarter_three = $payment_total_amount_for_quarter_three - $expense_total_amount_for_quarter_three;
-              $net_profit_quarter_four = $payment_total_amount_for_quarter_four - $expense_total_amount_for_quarter_four;
-              $net_profit_year = $total_payments_for_all_four_quarters - $total_expenses_for_all_four_quarters;
-            ?>
-
-            <th>Net Profit</th>
-            <th class="text-right"><?php echo numfmt_format_currency($currency_format, $net_profit_quarter_one, $session_company_currency); ?></th>
-            <th class="text-right"><?php echo numfmt_format_currency($currency_format, $net_profit_quarter_two, $session_company_currency); ?></th>
-            <th class="text-right"><?php echo numfmt_format_currency($currency_format, $net_profit_quarter_three, $session_company_currency); ?></th>
-            <th class="text-right"><?php echo numfmt_format_currency($currency_format, $net_profit_quarter_four, $session_company_currency); ?></th>
-            <th class="text-right"><?php echo numfmt_format_currency($currency_format, $net_profit_year, $session_company_currency); ?></th>
-          </tr>
-        </tbody>
-      </table>
-    </div>
-  </div>
-</div>
-
-<?php include("footer.php");
\ No newline at end of file
+<?php require_once("footer.php");
diff --git a/report_recurring_by_client.php b/report_recurring_by_client.php
index 5954d113..aeb295cd 100644
--- a/report_recurring_by_client.php
+++ b/report_recurring_by_client.php
@@ -1,67 +1,70 @@
-<?php include("inc_all_reports.php");
+<?php
+
+require_once("inc_all_reports.php");
+validateAccountantRole();
 
 $sql_clients = mysqli_query($mysqli,"SELECT * FROM clients WHERE company_id = $session_company_id");
 
 ?>
 
 <div class="card card-dark">
-  <div class="card-header py-2">
-    <h3 class="card-title mt-2"><i class="fa fa-fw fa-sync"></i> Recurring Income By Client</h3>
-    <div class="card-tools">
-      <button type="button" class="btn btn-primary d-print-none" onclick="window.print();"><i class="fas fa-fw fa-print"></i> Print</button>
+    <div class="card-header py-2">
+        <h3 class="card-title mt-2"><i class="fa fa-fw fa-sync"></i> Recurring Income By Client</h3>
+        <div class="card-tools">
+            <button type="button" class="btn btn-primary d-print-none" onclick="window.print();"><i class="fas fa-fw fa-print"></i> Print</button>
+        </div>
     </div>
-  </div>
-  <div class="card-body">
-    <div class="table-responsive">
-      <table class="table table-striped table-sm">
-        <thead>
-          <tr>
-            <th>Client</th>
-            <th class="text-right">Monthly Recurring</th>
-          </tr>
-        </thead>
-        <tbody>
-          <?php
+    <div class="card-body">
+        <div class="table-responsive">
+            <table class="table table-striped table-sm">
+                <thead>
+                <tr>
+                    <th>Client</th>
+                    <th class="text-right">Monthly Recurring</th>
+                </tr>
+                </thead>
+                <tbody>
+                <?php
 
-          while ($row = mysqli_fetch_array($sql_clients)) {
-            $client_id = $row['client_id'];
-            $client_name = htmlentities($row['client_name']);
+                while ($row = mysqli_fetch_array($sql_clients)) {
+                    $client_id = $row['client_id'];
+                    $client_name = htmlentities($row['client_name']);
 
-            //Get Monthly Recurring Total
-            $sql_recurring_monthly_total = mysqli_query($mysqli,"SELECT SUM(recurring_amount) AS recurring_monthly_total FROM recurring WHERE recurring_status = 1 AND recurring_frequency = 'month' AND recurring_client_id = $client_id AND company_id = $session_company_id");
-            $row = mysqli_fetch_array($sql_recurring_monthly_total);
+                    //Get Monthly Recurring Total
+                    $sql_recurring_monthly_total = mysqli_query($mysqli,"SELECT SUM(recurring_amount) AS recurring_monthly_total FROM recurring WHERE recurring_status = 1 AND recurring_frequency = 'month' AND recurring_client_id = $client_id AND company_id = $session_company_id");
+                    $row = mysqli_fetch_array($sql_recurring_monthly_total);
 
-            $recurring_monthly_total = $row['recurring_monthly_total'];
+                    $recurring_monthly_total = $row['recurring_monthly_total'];
 
-            //Get Yearly Recurring Total
-            $sql_recurring_yearly_total = mysqli_query($mysqli,"SELECT SUM(recurring_amount) AS recurring_yearly_total FROM recurring WHERE recurring_status = 1 AND recurring_frequency = 'year' AND recurring_client_id = $client_id AND company_id = $session_company_id");
-            $row = mysqli_fetch_array($sql_recurring_yearly_total);
+                    //Get Yearly Recurring Total
+                    $sql_recurring_yearly_total = mysqli_query($mysqli,"SELECT SUM(recurring_amount) AS recurring_yearly_total FROM recurring WHERE recurring_status = 1 AND recurring_frequency = 'year' AND recurring_client_id = $client_id AND company_id = $session_company_id");
+                    $row = mysqli_fetch_array($sql_recurring_yearly_total);
 
-            $recurring_yearly_total = $row['recurring_yearly_total'] / 12;
+                    $recurring_yearly_total = $row['recurring_yearly_total'] / 12;
 
-            $recurring_monthly = $recurring_monthly_total + $recurring_yearly_total;
-            $recurring_total = $recurring_total + $recurring_monthly;
+                    $recurring_monthly = $recurring_monthly_total + $recurring_yearly_total;
+                    $recurring_total = $recurring_total + $recurring_monthly;
 
-            if ($recurring_monthly > 0) {
+                    if ($recurring_monthly > 0) {
 
-              ?>
+                        ?>
 
-              <tr>
-                <td><?php echo $client_name; ?></td>
-                <td class="text-right"><?php echo numfmt_format_currency($currency_format, $recurring_monthly, $session_company_currency); ?></td>
-              </tr>
-              <?php
-              }
-            }
-            ?>
-            <tr>
-              <th>Total</th>
-              <th class="text-right"><?php echo numfmt_format_currency($currency_format, $recurring_total, $session_company_currency); ?></th>
-            </tr>
-        </tbody>
-      </table>
+                        <tr>
+                            <td><?php echo $client_name; ?></td>
+                            <td class="text-right"><?php echo numfmt_format_currency($currency_format, $recurring_monthly, $session_company_currency); ?></td>
+                        </tr>
+                        <?php
+                    }
+                }
+                ?>
+                <tr>
+                    <th>Total</th>
+                    <th class="text-right"><?php echo numfmt_format_currency($currency_format, $recurring_total, $session_company_currency); ?></th>
+                </tr>
+                </tbody>
+            </table>
+        </div>
     </div>
-  </div>
 </div>
 
-<?php include("footer.php"); ?>
+<?php require_once("footer.php"); ?>
diff --git a/report_tax_summary.php b/report_tax_summary.php
index ae156f5c..3c8438ef 100644
--- a/report_tax_summary.php
+++ b/report_tax_summary.php
@@ -1,11 +1,12 @@
-<?php include("inc_all_reports.php"); ?>
-
 <?php
 
+require_once("inc_all_reports.php");
+validateAccountantRole();
+
 if (isset($_GET['year'])) {
-  $year = intval($_GET['year']);
-}else{
-  $year = date('Y');
+    $year = intval($_GET['year']);
+} else {
+    $year = date('Y');
 }
 
 //GET unique years from expenses, payments and revenues
@@ -15,263 +16,263 @@ $sql_tax = mysqli_query($mysqli,"SELECT * FROM taxes WHERE company_id = $session
 
 ?>
 
-<div class="card card-dark">
-  <div class="card-header py-2">
-    <h3 class="card-title mt-2"><i class="fa fa-fw fa-balance-scale"></i> Collected Tax Summary</h3>
-    <div class="card-tools">
-      <button type="button" class="btn btn-primary d-print-none" onclick="window.print();"><i class="fas fa-fw fa-print"></i> Print</button>
+    <div class="card card-dark">
+        <div class="card-header py-2">
+            <h3 class="card-title mt-2"><i class="fa fa-fw fa-balance-scale"></i> Collected Tax Summary</h3>
+            <div class="card-tools">
+                <button type="button" class="btn btn-primary d-print-none" onclick="window.print();"><i class="fas fa-fw fa-print"></i> Print</button>
+            </div>
+        </div>
+        <div class="card-body p-0">
+            <form class="p-3">
+                <select onchange="this.form.submit()" class="form-control" name="year">
+                    <?php
+
+                    while ($row = mysqli_fetch_array($sql_all_years)) {
+                        $all_years = $row['all_years'];
+                        ?>
+                        <option <?php if ($year == $all_years) { echo "selected"; } ?> > <?php echo $all_years; ?></option>
+
+                        <?php
+                    }
+                    ?>
+
+                </select>
+            </form>
+            <div class="table-responsive">
+                <table class="table table-sm">
+                    <thead class="text-dark">
+                    <tr>
+                        <th>Tax</th>
+                        <th class="text-right">Jan-Mar</th>
+                        <th class="text-right">Apr-Jun</th>
+                        <th class="text-right">Jul-Sep</th>
+                        <th class="text-right">Oct-Dec</th>
+                        <th class="text-right">Total</th>
+                    </tr>
+                    </thead>
+                    <tbody>
+                    <?php
+                    while ($row = mysqli_fetch_array($sql_tax)) {
+                        $tax_id = $row['tax_id'];
+                        $tax_name = htmlentities($row['tax_name']);
+                        ?>
+
+                        <tr>
+                            <td><?php echo $tax_name; ?></td>
+
+                            <?php
+
+                            $tax_collected_quarter_one = 0;
+
+                            for($month = 1; $month<=3; $month++) {
+
+                                $sql_tax_collected = mysqli_query($mysqli,"SELECT SUM(item_tax) AS tax_collected_for_month 
+                  FROM invoices, invoice_items 
+                  WHERE item_invoice_id = invoice_id
+                  AND invoice_status LIKE 'Paid' 
+                  AND item_tax_id = $tax_id 
+                  AND YEAR(invoice_date) = $year AND MONTH(invoice_date) = $month"
+                                );
+
+                                $row = mysqli_fetch_array($sql_tax_collected);
+                                $tax_collected_for_month = $row['tax_collected_for_month'];
+
+                                $tax_collected_quarter_one = $tax_collected_quarter_one + $tax_collected_for_month;
+                            }
+
+                            ?>
+
+                            <td class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_quarter_one, $session_company_currency); ?></td>
+
+                            <?php
+
+                            $tax_collected_quarter_two = 0;
+
+                            for($month = 4; $month <= 6; $month ++) {
+
+                                $sql_tax_collected = mysqli_query($mysqli,"SELECT SUM(item_tax) AS tax_collected_for_month 
+                  FROM invoices, invoice_items 
+                  WHERE item_invoice_id = invoice_id
+                  AND invoice_status LIKE 'Paid' 
+                  AND item_tax_id = $tax_id 
+                  AND YEAR(invoice_date) = $year AND MONTH(invoice_date) = $month"
+                                );
+
+                                $row = mysqli_fetch_array($sql_tax_collected);
+                                $tax_collected_for_month = $row['tax_collected_for_month'];
+
+                                $tax_collected_quarter_two = $tax_collected_quarter_two + $tax_collected_for_month;
+                            }
+
+                            ?>
+
+                            <td class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_quarter_two, $session_company_currency); ?></td>
+
+                            <?php
+
+                            $tax_collected_quarter_three = 0;
+
+                            for($month = 7; $month <= 9; $month ++) {
+
+                                $sql_tax_collected = mysqli_query($mysqli,"SELECT SUM(item_tax) AS tax_collected_for_month 
+                  FROM invoices, invoice_items 
+                  WHERE item_invoice_id = invoice_id
+                  AND invoice_status LIKE 'Paid' 
+                  AND item_tax_id = $tax_id 
+                  AND YEAR(invoice_date) = $year AND MONTH(invoice_date) = $month"
+                                );
+
+                                $row = mysqli_fetch_array($sql_tax_collected);
+                                $tax_collected_for_month = $row['tax_collected_for_month'];
+
+                                $tax_collected_quarter_three = $tax_collected_quarter_three + $tax_collected_for_month;
+                            }
+
+                            ?>
+
+                            <td class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_quarter_three, $session_company_currency); ?></td>
+
+                            <?php
+
+                            $tax_collected_quarter_four = 0;
+
+                            for($month = 10; $month <= 12; $month ++) {
+
+                                $sql_tax_collected = mysqli_query($mysqli,"SELECT SUM(item_tax) AS tax_collected_for_month 
+                  FROM invoices, invoice_items 
+                  WHERE item_invoice_id = invoice_id
+                  AND invoice_status LIKE 'Paid' 
+                  AND item_tax_id = $tax_id 
+                  AND YEAR(invoice_date) = $year AND MONTH(invoice_date) = $month"
+                                );
+
+                                $row = mysqli_fetch_array($sql_tax_collected);
+                                $tax_collected_for_month = $row['tax_collected_for_month'];
+
+                                $tax_collected_quarter_four = $tax_collected_quarter_four + $tax_collected_for_month;
+                            }
+
+                            $total_tax_collected_four_quarters = $tax_collected_quarter_one + $tax_collected_quarter_two + $tax_collected_quarter_three + $tax_collected_quarter_four;
+
+                            ?>
+
+                            <td class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_quarter_four, $session_company_currency); ?></td>
+
+                            <td class="text-right"><?php echo numfmt_format_currency($currency_format, $total_tax_collected_four_quarters, $session_company_currency); ?></td>
+                        </tr>
+
+                        <?php
+
+                    }
+
+                    ?>
+
+                    <tr>
+                        <th>Total Taxes<br><br><br></th>
+                        <?php
+
+                        $tax_collected_total_quarter_one = 0;
+
+                        for($month = 1; $month <= 3; $month ++) {
+
+                            $sql_tax_collected = mysqli_query($mysqli,"SELECT SUM(item_tax) AS tax_collected_for_month 
+                FROM invoices, invoice_items 
+                WHERE item_invoice_id = invoice_id
+                AND invoice_status LIKE 'Paid'  
+                AND YEAR(invoice_date) = $year AND MONTH(invoice_date) = $month"
+                            );
+
+                            $row = mysqli_fetch_array($sql_tax_collected);
+                            $tax_collected_for_month = $row['tax_collected_for_month'];
+
+                            $tax_collected_total_quarter_one = $tax_collected_total_quarter_one + $tax_collected_for_month;
+                        }
+
+                        ?>
+
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_total_quarter_one, $session_company_currency); ?></th>
+
+                        <?php
+
+                        $tax_collected_total_quarter_two = 0;
+
+                        for($month = 4; $month <= 6; $month ++) {
+
+                            $sql_tax_collected = mysqli_query($mysqli,"SELECT SUM(item_tax) AS tax_collected_for_month 
+                FROM invoices, invoice_items 
+                WHERE item_invoice_id = invoice_id
+                AND invoice_status LIKE 'Paid'  
+                AND YEAR(invoice_date) = $year AND MONTH(invoice_date) = $month"
+                            );
+
+                            $row = mysqli_fetch_array($sql_tax_collected);
+                            $tax_collected_for_month = $row['tax_collected_for_month'];
+
+                            $tax_collected_total_quarter_two = $tax_collected_total_quarter_two + $tax_collected_for_month;
+                        }
+
+                        ?>
+
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_total_quarter_two, $session_company_currency); ?></th>
+
+                        <?php
+
+                        $tax_collected_total_quarter_three = 0;
+
+                        for($month = 7; $month <= 9; $month ++) {
+
+                            $sql_tax_collected = mysqli_query($mysqli,"SELECT SUM(item_tax) AS tax_collected_for_month 
+                FROM invoices, invoice_items 
+                WHERE item_invoice_id = invoice_id
+                AND invoice_status LIKE 'Paid'  
+                AND YEAR(invoice_date) = $year AND MONTH(invoice_date) = $month"
+                            );
+
+                            $row = mysqli_fetch_array($sql_tax_collected);
+                            $tax_collected_for_month = $row['tax_collected_for_month'];
+
+                            $tax_collected_total_quarter_three = $tax_collected_total_quarter_three + $tax_collected_for_month;
+                        }
+
+                        ?>
+
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_total_quarter_three, $session_company_currency); ?></th>
+
+                        <?php
+
+                        $tax_collected_total_quarter_four = 0;
+
+                        for($month = 10; $month <= 12; $month ++) {
+
+                            $sql_tax_collected = mysqli_query($mysqli,"SELECT SUM(item_tax) AS tax_collected_for_month
+                FROM invoices, invoice_items 
+                WHERE item_invoice_id = invoice_id
+                AND invoice_status LIKE 'Paid'  
+                AND YEAR(invoice_date) = $year AND MONTH(invoice_date) = $month"
+                            );
+
+                            $row = mysqli_fetch_array($sql_tax_collected);
+                            $tax_collected_for_month = $row['tax_collected_for_month'];
+
+                            $tax_collected_total_quarter_four = $tax_collected_total_quarter_four + $tax_collected_for_month;
+                        }
+
+                        $tax_collected_total_all_four_quarters = $tax_collected_total_quarter_one + $tax_collected_total_quarter_two + $tax_collected_total_quarter_three + $tax_collected_total_quarter_four;
+
+                        ?>
+
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_total_quarter_four, $session_company_currency); ?></th>
+
+
+
+
+                        <th class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_total_all_four_quarters, $session_company_currency); ?></th>
+                    </tr>
+                    </tbody>
+                </table>
+            </div>
+        </div>
     </div>
-  </div>
-  <div class="card-body p-0">
-    <form class="p-3">
-      <select onchange="this.form.submit()" class="form-control" name="year">
-        <?php 
-                
-        while ($row = mysqli_fetch_array($sql_all_years)) {
-          $all_years = $row['all_years'];
-        ?>
-        <option <?php if ($year == $all_years) { echo "selected"; } ?> > <?php echo $all_years; ?></option>
-        
-        <?php
-        }
-        ?>
 
-      </select>
-    </form>
-    <div class="table-responsive">
-      <table class="table table-sm">
-        <thead class="text-dark">
-          <tr>
-            <th>Tax</th>
-            <th class="text-right">Jan-Mar</th>
-            <th class="text-right">Apr-Jun</th>
-            <th class="text-right">Jul-Sep</th>
-            <th class="text-right">Oct-Dec</th>
-            <th class="text-right">Total</th>
-          </tr>
-        </thead>
-        <tbody>
-          <?php
-          while ($row = mysqli_fetch_array($sql_tax)) {
-            $tax_id = $row['tax_id'];
-            $tax_name = htmlentities($row['tax_name']);
-          ?>
-
-            <tr>
-              <td><?php echo $tax_name; ?></td>
-              
-              <?php
-
-              $tax_collected_quarter_one = 0;
-              
-              for($month = 1; $month<=3; $month++) {
-                
-                $sql_tax_collected = mysqli_query($mysqli,"SELECT SUM(item_tax) AS tax_collected_for_month 
-                  FROM invoices, invoice_items 
-                  WHERE item_invoice_id = invoice_id
-                  AND invoice_status LIKE 'Paid' 
-                  AND item_tax_id = $tax_id 
-                  AND YEAR(invoice_date) = $year AND MONTH(invoice_date) = $month"
-                );
-                
-                $row = mysqli_fetch_array($sql_tax_collected);
-                $tax_collected_for_month = $row['tax_collected_for_month'];
-                
-                $tax_collected_quarter_one = $tax_collected_quarter_one + $tax_collected_for_month;              
-              }
-              
-              ?>
-                
-                <td class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_quarter_one, $session_company_currency); ?></td>
-
-              <?php
-
-              $tax_collected_quarter_two = 0;
-              
-              for($month = 4; $month <= 6; $month ++) {
-                
-                $sql_tax_collected = mysqli_query($mysqli,"SELECT SUM(item_tax) AS tax_collected_for_month 
-                  FROM invoices, invoice_items 
-                  WHERE item_invoice_id = invoice_id
-                  AND invoice_status LIKE 'Paid' 
-                  AND item_tax_id = $tax_id 
-                  AND YEAR(invoice_date) = $year AND MONTH(invoice_date) = $month"
-                );
-                
-                $row = mysqli_fetch_array($sql_tax_collected);
-                $tax_collected_for_month = $row['tax_collected_for_month'];
-                
-                $tax_collected_quarter_two = $tax_collected_quarter_two + $tax_collected_for_month;              
-              }
-              
-              ?>
-                
-                <td class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_quarter_two, $session_company_currency); ?></td>
-
-              <?php
-
-              $tax_collected_quarter_three = 0;
-              
-              for($month = 7; $month <= 9; $month ++) {
-                
-                $sql_tax_collected = mysqli_query($mysqli,"SELECT SUM(item_tax) AS tax_collected_for_month 
-                  FROM invoices, invoice_items 
-                  WHERE item_invoice_id = invoice_id
-                  AND invoice_status LIKE 'Paid' 
-                  AND item_tax_id = $tax_id 
-                  AND YEAR(invoice_date) = $year AND MONTH(invoice_date) = $month"
-                );
-                
-                $row = mysqli_fetch_array($sql_tax_collected);
-                $tax_collected_for_month = $row['tax_collected_for_month'];
-                
-                $tax_collected_quarter_three = $tax_collected_quarter_three + $tax_collected_for_month;              
-              }
-              
-              ?>
-                
-                <td class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_quarter_three, $session_company_currency); ?></td>
-
-              <?php
-
-              $tax_collected_quarter_four = 0;
-              
-              for($month = 10; $month <= 12; $month ++) {
-                
-                $sql_tax_collected = mysqli_query($mysqli,"SELECT SUM(item_tax) AS tax_collected_for_month 
-                  FROM invoices, invoice_items 
-                  WHERE item_invoice_id = invoice_id
-                  AND invoice_status LIKE 'Paid' 
-                  AND item_tax_id = $tax_id 
-                  AND YEAR(invoice_date) = $year AND MONTH(invoice_date) = $month"
-                );
-                
-                $row = mysqli_fetch_array($sql_tax_collected);
-                $tax_collected_for_month = $row['tax_collected_for_month'];
-
-                $tax_collected_quarter_four = $tax_collected_quarter_four + $tax_collected_for_month;  
-              }
-              
-              $total_tax_collected_four_quarters = $tax_collected_quarter_one + $tax_collected_quarter_two + $tax_collected_quarter_three + $tax_collected_quarter_four;
-
-              ?>
-
-              <td class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_quarter_four, $session_company_currency); ?></td>        
-              
-              <td class="text-right"><?php echo numfmt_format_currency($currency_format, $total_tax_collected_four_quarters, $session_company_currency); ?></td>
-            </tr>
-          
-          <?php 
-
-          } 
-          
-          ?>
-          
-          <tr>
-            <th>Total Taxes<br><br><br></th>
-            <?php
-            
-            $tax_collected_total_quarter_one = 0;
-              
-            for($month = 1; $month <= 3; $month ++) {
-              
-              $sql_tax_collected = mysqli_query($mysqli,"SELECT SUM(item_tax) AS tax_collected_for_month 
-                FROM invoices, invoice_items 
-                WHERE item_invoice_id = invoice_id
-                AND invoice_status LIKE 'Paid'  
-                AND YEAR(invoice_date) = $year AND MONTH(invoice_date) = $month"
-              );
-              
-              $row = mysqli_fetch_array($sql_tax_collected);
-              $tax_collected_for_month = $row['tax_collected_for_month'];
-              
-              $tax_collected_total_quarter_one = $tax_collected_total_quarter_one + $tax_collected_for_month;              
-            }
-            
-            ?>  
-            
-              <th class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_total_quarter_one, $session_company_currency); ?></th>
-
-            <?php
-            
-            $tax_collected_total_quarter_two = 0;
-              
-            for($month = 4; $month <= 6; $month ++) {
-              
-              $sql_tax_collected = mysqli_query($mysqli,"SELECT SUM(item_tax) AS tax_collected_for_month 
-                FROM invoices, invoice_items 
-                WHERE item_invoice_id = invoice_id
-                AND invoice_status LIKE 'Paid'  
-                AND YEAR(invoice_date) = $year AND MONTH(invoice_date) = $month"
-              );
-              
-              $row = mysqli_fetch_array($sql_tax_collected);
-              $tax_collected_for_month = $row['tax_collected_for_month'];
-              
-              $tax_collected_total_quarter_two = $tax_collected_total_quarter_two + $tax_collected_for_month;              
-            }
-            
-            ?>  
-            
-              <th class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_total_quarter_two, $session_company_currency); ?></th>
-
-            <?php
-            
-            $tax_collected_total_quarter_three = 0;
-              
-            for($month = 7; $month <= 9; $month ++) {
-              
-              $sql_tax_collected = mysqli_query($mysqli,"SELECT SUM(item_tax) AS tax_collected_for_month 
-                FROM invoices, invoice_items 
-                WHERE item_invoice_id = invoice_id
-                AND invoice_status LIKE 'Paid'  
-                AND YEAR(invoice_date) = $year AND MONTH(invoice_date) = $month"
-              );
-              
-              $row = mysqli_fetch_array($sql_tax_collected);
-              $tax_collected_for_month = $row['tax_collected_for_month'];
-              
-              $tax_collected_total_quarter_three = $tax_collected_total_quarter_three + $tax_collected_for_month;              
-            }
-            
-            ?>  
-            
-              <th class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_total_quarter_three, $session_company_currency); ?></th>
-
-            <?php
-            
-            $tax_collected_total_quarter_four = 0;
-              
-            for($month = 10; $month <= 12; $month ++) {
-              
-              $sql_tax_collected = mysqli_query($mysqli,"SELECT SUM(item_tax) AS tax_collected_for_month
-                FROM invoices, invoice_items 
-                WHERE item_invoice_id = invoice_id
-                AND invoice_status LIKE 'Paid'  
-                AND YEAR(invoice_date) = $year AND MONTH(invoice_date) = $month"
-              );
-              
-              $row = mysqli_fetch_array($sql_tax_collected);
-              $tax_collected_for_month = $row['tax_collected_for_month'];
-              
-              $tax_collected_total_quarter_four = $tax_collected_total_quarter_four + $tax_collected_for_month;              
-            }
-
-            $tax_collected_total_all_four_quarters = $tax_collected_total_quarter_one + $tax_collected_total_quarter_two + $tax_collected_total_quarter_three + $tax_collected_total_quarter_four;
-            
-            ?>  
-            
-              <th class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_total_quarter_four, $session_company_currency); ?></th>
-
-
-
-
-            <th class="text-right"><?php echo numfmt_format_currency($currency_format, $tax_collected_total_all_four_quarters, $session_company_currency); ?></th>
-          </tr>
-        </tbody>
-      </table>
-    </div>
-  </div>
-</div>
-
-<?php include("footer.php");
\ No newline at end of file
+<?php require_once("footer.php");
diff --git a/reports_side_nav.php b/reports_side_nav.php
index c986ef22..5e51c493 100644
--- a/reports_side_nav.php
+++ b/reports_side_nav.php
@@ -1,70 +1,72 @@
 <!-- Main Sidebar Container -->
 <aside class="main-sidebar sidebar-dark-primary d-print-none">
 
-  <!-- Sidebar -->
-  <div class="sidebar">
+    <!-- Sidebar -->
+    <div class="sidebar">
 
-    <!-- Sidebar Menu -->
-    <nav class="mt-3">
+        <!-- Sidebar Menu -->
+        <nav class="mt-3">
 
-      <ul class="nav nav-pills nav-sidebar flex-column" data-widget="treeview" data-accordion="false">
-        
-        <li class="nav-item mb-3">
-          <a href="dashboard_financial.php" class="nav-link">
-            <i class="nav-icon fas fa-arrow-left"></i>
-            <p class="h4">Back | <strong>Reports</strong></p>
-          </a>
-        </li>
+            <ul class="nav nav-pills nav-sidebar flex-column" data-widget="treeview" data-accordion="false">
 
-        <li class="nav-header">FINANCIAL</li>
-        
-        <li class="nav-item">
-          <a href="report_income_summary.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "report_income_summary.php") { echo "active"; } ?>">
-            <i class="far fa-circle nav-icon"></i>
-            <p>Income</p>
-          </a>
-        </li>
-        <li class="nav-item">
-          <a href="report_income_by_client.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "report_income_by_client.php") { echo "active"; } ?>">
-            <i class="far fa-user nav-icon"></i>
-            <p>Income By Client</p>
-          </a>
-        </li>
-        <li class="nav-item">
-          <a href="report_recurring_by_client.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "report_recurring_by_client.php") { echo "active"; } ?>">
-            <i class="fa fa-sync nav-icon"></i>
-            <p>Recurring Income By Client</p>
-          </a>
-        </li>
-        <li class="nav-item">
-          <a href="report_expense_summary.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "report_expense_summary.php") { echo "active"; } ?>">
-            <i class="far fa-credit-card nav-icon"></i>
-            <p>Expense</p>
-          </a>
-        </li>
-        <li class="nav-item">
-          <a href="report_expense_by_vendor.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "report_expense_by_vendor.php") { echo "active"; } ?>">
-            <i class="far fa-building nav-icon"></i>
-            <p>Expense By Vendor</p>
-          </a>
-        </li>
-         <li class="nav-item">
-          <a href="report_tax_summary.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "report_tax_summary.php") { echo "active"; } ?>">
-            <i class="fas fa-percent nav-icon"></i>
-            <p>Tax Summary</p>
-          </a>
-        </li>
-        <li class="nav-item">
-          <a href="report_profit_loss.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "report_profit_loss.php") { echo "active"; } ?>">
-            <i class="fas fa-balance-scale nav-icon"></i>
-            <p>Profit & Loss</p>
-          </a>
-        </li>
+                <li class="nav-item mb-3">
+                    <a href="dashboard_financial.php" class="nav-link">
+                        <i class="nav-icon fas fa-arrow-left"></i>
+                        <p class="h4">Back | <strong>Reports</strong></p>
+                    </a>
+                </li>
 
-      </ul>
-    
-    </nav>
-    <!-- /.sidebar-menu -->
-  </div>
-  <!-- /.sidebar -->
+                <?php  if ($session_user_role == 1 || $session_user_role == 3) { ?>
+                    <li class="nav-header">FINANCIAL</li>
+
+                    <li class="nav-item">
+                        <a href="report_income_summary.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "report_income_summary.php") { echo "active"; } ?>">
+                            <i class="far fa-circle nav-icon"></i>
+                            <p>Income</p>
+                        </a>
+                    </li>
+                    <li class="nav-item">
+                        <a href="report_income_by_client.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "report_income_by_client.php") { echo "active"; } ?>">
+                            <i class="far fa-user nav-icon"></i>
+                            <p>Income By Client</p>
+                        </a>
+                    </li>
+                    <li class="nav-item">
+                        <a href="report_recurring_by_client.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "report_recurring_by_client.php") { echo "active"; } ?>">
+                            <i class="fa fa-sync nav-icon"></i>
+                            <p>Recurring Income By Client</p>
+                        </a>
+                    </li>
+                    <li class="nav-item">
+                        <a href="report_expense_summary.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "report_expense_summary.php") { echo "active"; } ?>">
+                            <i class="far fa-credit-card nav-icon"></i>
+                            <p>Expense</p>
+                        </a>
+                    </li>
+                    <li class="nav-item">
+                        <a href="report_expense_by_vendor.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "report_expense_by_vendor.php") { echo "active"; } ?>">
+                            <i class="far fa-building nav-icon"></i>
+                            <p>Expense By Vendor</p>
+                        </a>
+                    </li>
+                    <li class="nav-item">
+                        <a href="report_tax_summary.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "report_tax_summary.php") { echo "active"; } ?>">
+                            <i class="fas fa-percent nav-icon"></i>
+                            <p>Tax Summary</p>
+                        </a>
+                    </li>
+                    <li class="nav-item">
+                        <a href="report_profit_loss.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "report_profit_loss.php") { echo "active"; } ?>">
+                            <i class="fas fa-balance-scale nav-icon"></i>
+                            <p>Profit & Loss</p>
+                        </a>
+                    </li>
+                <?php } // End financial reports IF statement ?>
+
+            </ul>
+
+        </nav>
+        <!-- /.sidebar-menu -->
+    </div>
+    <!-- /.sidebar -->
 </aside>