diff --git a/api/methods.py b/api/methods.py
index 942b97e..ba49384 100644
--- a/api/methods.py
+++ b/api/methods.py
@@ -286,6 +286,7 @@ SELECT
   ,street
   ,zip
   ,city
+  ,minus_area
   ,account
   FROM premise_t
   ORDER BY
@@ -302,6 +303,7 @@ def insert_premise(user, token_info, **args):
     v_street = body["street"]
     v_zip = body["zip"]
     v_city = body["city"]
+    v_minus_area = body["minus_area"]
     v_account = body["account"]
     return dbInsert(user, token_info, {
       "statement": """
@@ -311,6 +313,7 @@ INSERT INTO premise_t
     ,street
     ,zip
     ,city
+    ,minus_area
     ,account
   ) VALUES (
     %s
@@ -318,6 +321,7 @@ INSERT INTO premise_t
     ,%s
     ,%s
     ,%s
+    ,%s
   )
   RETURNING *
 """,
@@ -326,6 +330,7 @@ INSERT INTO premise_t
     ,v_street
     ,v_zip
     ,v_city
+    ,v_minus_area
     ,v_account
       ]      
     })
@@ -343,6 +348,7 @@ SELECT
   ,street
   ,zip
   ,city
+  ,minus_area
   ,account
   FROM premise_t
   WHERE id = %s
@@ -358,6 +364,7 @@ def update_premise(user, token_info, premiseId=None, **args):
     v_street = body["street"]
     v_zip = body["zip"]
     v_city = body["city"]
+    v_minus_area = body["minus_area"]
     return dbUpdate(user, token_info, {
       "statement": """
 UPDATE premise_t
@@ -366,6 +373,7 @@ UPDATE premise_t
     ,street = %s
     ,zip = %s
     ,city = %s
+    ,minus_area = %s
   WHERE id = %s
   RETURNING *
 """,
@@ -374,6 +382,7 @@ UPDATE premise_t
     v_street,
     v_zip,
     v_city,
+    v_minus_area,
     premiseId
       ]      
     })
@@ -391,6 +400,7 @@ SELECT
   ,street
   ,zip
   ,city
+  ,minus_area
   ,account
   FROM premise_t
   WHERE account = %s
@@ -1305,6 +1315,7 @@ def get_account_entry_categorys(user, token_info):
 SELECT
   id
   ,description
+  ,considerMinusArea
   ,overhead_relevant
   FROM account_entry_category_t
   ORDER BY
@@ -1318,21 +1329,25 @@ def insert_account_entry_category(user, token_info, **args):
   try:
     body = args["body"]
     v_description = body["description"]
+    v_considerMinusArea = body["considerMinusArea"]
     v_overhead_relevant = body["overhead_relevant"]
     return dbInsert(user, token_info, {
       "statement": """
 INSERT INTO account_entry_category_t
   (
     description
+    ,considerMinusArea
     ,overhead_relevant
   ) VALUES (
     %s
     ,%s
+    ,%s
   )
   RETURNING *
 """,
       "params": [
     v_description
+    ,v_considerMinusArea
     ,v_overhead_relevant
       ]      
     })
@@ -1347,6 +1362,7 @@ def get_account_entry_category(user, token_info, account_entry_categoryId=None):
 SELECT 
   id
   ,description
+  ,considerMinusArea
   ,overhead_relevant
   FROM account_entry_category_t
   WHERE id = %s
diff --git a/api/openapi.yaml b/api/openapi.yaml
index 5b3c0f8..1fb1bed 100644
--- a/api/openapi.yaml
+++ b/api/openapi.yaml
@@ -1644,6 +1644,8 @@ components:
           type: string
         city:
           type: string
+        minus_area:
+          type: number
         account:
           type: integer
     flat:
@@ -1779,6 +1781,8 @@ components:
           type: integer
         description:
           type: string
+        considerMinusArea:
+          type: boolean
         overhead_relevant:
           type: boolean
     account_entry:
diff --git a/cli/OverheadAccounts.py b/cli/OverheadAccounts.py
index b815466..5acd6ca 100644
--- a/cli/OverheadAccounts.py
+++ b/cli/OverheadAccounts.py
@@ -23,7 +23,8 @@ def perform(dbh, params):
                 select sum(ae.amount) as sum, 
                     aec.description as category, 
                     p.id as house_id,
-                    p.description as house
+                    p.description as house,
+                    aec.considerminusarea as considerminusarea
                 from account_t a,
                     premise_t p,
                     account_entry_t ae,
@@ -32,14 +33,15 @@ def perform(dbh, params):
                     ae.account = a.id and
                     aec.overhead_relevant = 't' and
                     ae.account_entry_category = aec.id and
-                    created_at between %(startDate)s and %(endDate)s and
+                    ae.fiscal_year = %(year)s and
                     p.id in %(premises)s
-                group by house_id, house, category
+                group by house_id, house, category, considerminusarea
                 union
                 select 0 as sum,
                     aec.description as category, 
                     p.id as house_id,
-                    p.description as house
+                    p.description as house,
+                    aec.considerminusarea as considerminusarea
                 from account_t a,
                     premise_t p,
                     account_entry_t ae,
@@ -48,28 +50,28 @@ def perform(dbh, params):
                     ae.account = a.id and
                     aec.overhead_relevant = 't' and
                     aec.id not in (select distinct account_entry_category from account_entry_t) and
-                    created_at between %(startDate)s and %(endDate)s and
+                    ae.fiscal_year = %(year)s and
                     p.id in %(premises)s
-                group by house_id, house, category
+                group by house_id, house, category, considerminusarea
                 union
                 select 120 as sum,
                     'Waschmaschine' as category,
                     id as house_id,
-                    description as house
+                    description as house,
+                    false as considerminusarea
                 from premise_t
                 where id in %(premises)s
                 order by house_id, category
             """,
             "params": {
-               "startDate": startDate, 
-               "endDate": endDate,
+               "year": year,
                "premises": premises
             }
         } 
     )
     # logger.info(f"{overheadSums=}")
     for overheadSum in overheadSums:
-        logger.info(f"house: {overheadSum['house']}, category: {overheadSum['category']}, sum: {overheadSum['sum']}")
+        logger.info(f"house: {overheadSum['house']}, considerMinusArea: {overheadSum['considerminusarea']}, category: {overheadSum['category']}, sum: {overheadSum['sum']}")
 
     subtotal = {}
     for premise in premises:
@@ -79,6 +81,94 @@ def perform(dbh, params):
         logger.info(f"{subtotal=}")
 
 
+    # get areas and factors
+    totalAreas = {}
+    flatAreas = dbGetMany(
+        dbh,
+        {
+            "statement":
+            """
+                select 
+                    p.id as house_id,
+                    p.description as house,
+                    sum(f.area) as flat_area
+                  from
+                    premise_t p,
+                    flat_t f
+                  where
+                    f.premise = p.id and
+                    p.id in %(premises)s
+                  group by house_id
+            """,
+            "params": {
+                "premises": premises
+            }
+        }
+    )
+
+    for area in flatAreas:
+        logger.info(f"{area['house']=}, {area['flat_area']=}")
+        totalAreas[area['house_id']] = { 'flat_area': area['flat_area'] }
+
+    commercialAreas = dbGetMany(
+        dbh,
+        {
+            "statement":
+            """
+                select 
+                    p.id as house_id,
+                    p.description as house,
+                    coalesce(sum(c.area), 0) as commercial_area
+                  from
+                    premise_t p full outer join commercial_premise_t c on c.premise = p.id
+                  where
+                    p.id in %(premises)s
+                  group by house_id
+            """,
+            "params": {
+                "premises": premises
+            }
+        }
+    )
+
+    for area in commercialAreas:
+        logger.info(f"{area['house']=}, {area['commercial_area']=}")
+        totalAreas[area['house_id']] |= { 'commercial_area': area['commercial_area'] }
+
+    minusAreas = dbGetMany(
+        dbh,
+        {
+            "statement":
+            """
+                select 
+                    p.id as house_id,
+                    p.description as house,
+                    p.minus_area as minus_area
+                  from
+                    premise_t p
+                  where
+                    p.id in %(premises)s
+                  group by house_id
+            """,
+            "params": {
+                "premises": premises
+            }
+        }
+    )
+
+    for area in minusAreas:
+        logger.info(f"{area['house']=}, {area['minus_area']=}")
+        totalAreas[area['house_id']] |= { 'minus_area': area['minus_area'] }
+
+    for premise in premises:
+        totalAreas[premise]['other_area'] = totalAreas[premise]['commercial_area'] + totalAreas[premise]['minus_area']
+        totalAreas[premise]['total_area'] = totalAreas[premise]['flat_area'] + totalAreas[premise]['other_area']
+        totalAreas[premise]['flat_factor'] = totalAreas[premise]['flat_area'] / totalAreas[premise]['total_area']
+        totalAreas[premise]['other_factor'] = totalAreas[premise]['other_area'] / totalAreas[premise]['total_area']
+        totalAreas[premise]['factor_check'] = totalAreas[premise]['flat_factor'] + totalAreas[premise]['other_factor']
+    logger.info(f"{totalAreas=}")
+
+
 
 
     # get flat tenants by object and timespan with paid overhead and due overhead
@@ -130,12 +220,11 @@ def perform(dbh, params):
                     FROM account_entry_t
                     WHERE account = %(account)s AND
                         account_entry_category = 2 AND
-                        due_at BETWEEN %(startDate)s AND %(endDate)s
+                        fiscal_year = %(year)s
                 """,
                 "params": {
                     "account": tenant['tenant_account'],
-                    "startDate": startDate,
-                    "endDate": endDate
+                    "year": year
                 }
             }
         )
@@ -149,12 +238,11 @@ def perform(dbh, params):
                     FROM account_entry_t
                     WHERE account = %(account)s AND
                         account_entry_category = 3 AND
-                        due_at BETWEEN %(startDate)s AND %(endDate)s
+                        fiscal_year = %(year)s
                 """,
                 "params": {
                     "account": tenant['tenant_account'],
-                    "startDate": startDate,
-                    "endDate": endDate
+                    "year": year
                 }
             }
         )
diff --git a/schema.json b/schema.json
index b39d272..816d4ce 100644
--- a/schema.json
+++ b/schema.json
@@ -33,6 +33,7 @@
                 { "name": "street", "sqltype": "varchar(128)", "notnull": true },
                 { "name": "zip", "sqltype": "varchar(10)", "notnull": true },
                 { "name": "city", "sqltype": "varchar(128)", "notnull": true },
+                { "name": "minus_area", "sqltype": "numeric(10,2)", "notnull": true, "default": 0},
                 { "name": "account", "sqltype": "integer", "notnull": true, "foreignkey": true, "immutable": true, "unique": true }
             ]
         },
@@ -128,7 +129,8 @@
             "immutable": true,
             "columns": [
                 { "name": "description", "sqltype": "varchar(128)", "notnull": true, "selector": 0, "unique": true },
-                { "name": "overhead_relevant", "sqltype": "boolean", "notnull": true, "default": "true" }
+                { "name": "considerMinusArea", "sqltype": "boolean", "notnull": true, "default": true },
+                { "name": "overhead_relevant", "sqltype": "boolean", "notnull": true, "default": true }
             ]
         },
         {
diff --git a/schema/create.sql b/schema/create.sql
index 2e318d8..30b50af 100644
--- a/schema/create.sql
+++ b/schema/create.sql
@@ -39,6 +39,7 @@ CREATE TABLE premise_t (
   ,street varchar(128)     not null 
   ,zip varchar(10)     not null 
   ,city varchar(128)     not null 
+  ,minus_area numeric(10,2)     not null   default 0 
   ,account integer     not null   references account_t (id)     unique 
 );
 
@@ -139,7 +140,8 @@ GRANT SELECT, UPDATE ON tenancy_fee_mapping_t_id_seq TO hv2;
 CREATE TABLE account_entry_category_t (
   id serial not null primary key
   ,description varchar(128)     not null     unique 
-  ,overhead_relevant boolean     not null   default true 
+  ,considerMinusArea boolean     not null   default True 
+  ,overhead_relevant boolean     not null   default True 
 );
 
 GRANT SELECT, INSERT ON account_entry_category_t TO hv2;
diff --git a/ui/hv2-ui/src/app/data-objects.ts b/ui/hv2-ui/src/app/data-objects.ts
index 7156e49..4730720 100644
--- a/ui/hv2-ui/src/app/data-objects.ts
+++ b/ui/hv2-ui/src/app/data-objects.ts
@@ -52,6 +52,7 @@ export interface Premise {
     street: string
     zip: string
     city: string
+    minus_area: number
     account: number
 }
 export const NULL_Premise: Premise = {
@@ -60,6 +61,7 @@ export const NULL_Premise: Premise = {
     ,street:   ''
     ,zip:   ''
     ,city:   ''
+    ,minus_area:   undefined
     ,account:   undefined
 }
 
@@ -180,11 +182,13 @@ export const NULL_TenancyFeeMapping: TenancyFeeMapping = {
 export interface AccountEntryCategory {
     id: number
     description: string
+    considerMinusArea: boolean
     overhead_relevant: boolean
 }
 export const NULL_AccountEntryCategory: AccountEntryCategory = {
     id: 0
     ,description:   ''
+    ,considerMinusArea:   false
     ,overhead_relevant:   false
 }
 
diff --git a/ui/hv2-ui/src/app/my-premises/my-premises.component.html b/ui/hv2-ui/src/app/my-premises/my-premises.component.html
index 71fe14e..91522b7 100644
--- a/ui/hv2-ui/src/app/my-premises/my-premises.component.html
+++ b/ui/hv2-ui/src/app/my-premises/my-premises.component.html
@@ -26,6 +26,10 @@
                         <th mat-header-cell *matHeaderCellDef>Ort</th>
                         <td mat-cell *matCellDef="let element">{{element.city}}</td>
                     </ng-container>
+                    <ng-container matColumnDef="minusArea">
+                        <th mat-header-cell *matHeaderCellDef>Minus-Fläche</th>
+                        <td mat-cell *matCellDef="let element">{{element.minus_area | number:'1.2-2'}}</td>
+                    </ng-container>
                     <ng-container matColumnDef="account">
                         <th mat-header-cell *matHeaderCellDef>Betriebskostenkonto</th>
                         <td mat-cell *matCellDef="let element">{{element.account}}</td>
diff --git a/ui/hv2-ui/src/app/my-premises/my-premises.component.ts b/ui/hv2-ui/src/app/my-premises/my-premises.component.ts
index 18ddc89..1f8dacc 100644
--- a/ui/hv2-ui/src/app/my-premises/my-premises.component.ts
+++ b/ui/hv2-ui/src/app/my-premises/my-premises.component.ts
@@ -13,7 +13,7 @@ export class MyPremisesComponent implements OnInit {
 
   premises: Premise[]
   dataSource: MatTableDataSource<Premise>
-  displayedColumns: string[] = [ "description", "street", "zip", "city", "account" ]
+  displayedColumns: string[] = [ "description", "street", "zip", "city", "minusArea", "account" ]
 
 
   constructor(private premiseService: PremiseService, private messageService: MessageService) { }
diff --git a/ui/hv2-ui/src/app/premise-details/premise-details.component.html b/ui/hv2-ui/src/app/premise-details/premise-details.component.html
index 33172e6..45b772b 100644
--- a/ui/hv2-ui/src/app/premise-details/premise-details.component.html
+++ b/ui/hv2-ui/src/app/premise-details/premise-details.component.html
@@ -40,6 +40,11 @@
                                 <mat-label>Ort</mat-label>
                                 <input matInput name="city" [(ngModel)]="premise.city"/>
                             </mat-form-field>
+                        </div><div>
+                            <mat-form-field appearance="outline">
+                                <mat-label>Minus-Fläche</mat-label>
+                                <input type="number" matInput name="minusArea" [(ngModel)]="premise.minus_area"/>
+                            </mat-form-field>
                         </div><div>
                             <mat-form-field appearance="outline" *ngIf="premise.account">
                                 <mat-label>Betriebskostenkonto</mat-label>