diff --git a/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt b/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt
index 4f06ab7..356575c 100644
--- a/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt
+++ b/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt
@@ -136,6 +136,7 @@ open class ReportService(
                         "planStart" to item.getValue("planStart"),
                         "planEnd" to item.getValue("planEnd"),
                         "expectedTotalFee" to item.getValue("expectedTotalFee"),
+                        "subContractFee" to item.getValue("subContractFee"),
                         "normalConsumed" to manHourRate,
                         "otConsumed" to manOtHourRate,
                         "issuedAmount" to item.getValue("sumIssuedAmount"),
@@ -445,7 +446,7 @@ open class ReportService(
             endDateCell.setCellValue(if (item["planEnd"] != null) item.getValue("planEnd").toString() else "N/A")
 
             val totalFeeCell = row.createCell(7)
-            val totalFee = item["expectedTotalFee"]?.let { it as Double } ?: 0.0
+            val totalFee = (item["expectedTotalFee"]?.let { it as Double } ?: 0.0) - (item["subContractFee"]?.let { it as Double } ?: 0.0)
             totalFeeCell.apply {
                 setCellValue(totalFee)
                 cellStyle.dataFormat = accountingStyle
@@ -1924,7 +1925,7 @@ open class ReportService(
                     + " left join project p on p.code = i.projectCode"
                     + " group by p.code"
                     + " )"
-                    + " select p.code, p.description, c.name as client, IFNULL(s2.name, \"N/A\") as subsidiary, concat(t.code, \' - \', t.name) as teamLead, p.planStart , p.planEnd , p.expectedTotalFee,"
+                    + " select p.code, p.description, c.name as client, IFNULL(s2.name, \"N/A\") as subsidiary, concat(t.code, \' - \', t.name) as teamLead, p.planStart , p.planEnd , p.expectedTotalFee, ifnull(p.subContractFee, 0) as subContractFee, "
                     + " IFNULL(cte_ts.normalConsumed, 0) as normalConsumed, IFNULL(cte_ts.otConsumed, 0) as otConsumed,"
                     + " IFNULL(cte_ts.hourlyRate, 0) as hourlyRate, IFNULL(cte_i.sumIssuedAmount, 0) as sumIssuedAmount, IFNULL(cte_i.sumPaidAmount, 0) as sumPaidAmount"
                     + " from project p"
@@ -2063,11 +2064,11 @@ open class ReportService(
                     + " tm.code as team, "
                     + " concat(c.code, ' - ',c.name) as client, "
                     + " COALESCE(concat(ss.code, ' - ', ss.name), 'N/A') as subsidiary, "
-                    + " p.expectedTotalFee * 0.8 as plannedBudget, "
+                    + " (p.expectedTotalFee - ifnull(p.subContractFee, 0)) * 0.8 as plannedBudget, "
                     + " sum(t.consumedBudget) as actualConsumedBudget, "
                     + " COALESCE(p.totalManhour, 0) as plannedManhour, "
                     + " sum(t.normalConsumed + COALESCE(t.otConsumed, 0)) as actualConsumedManhour, "
-                    + " sum(t.consumedBudget) / p.expectedTotalFee * 0.8 as budgetConsumptionRate, "
+                    + " sum(t.consumedBudget) / (p.expectedTotalFee - ifnull(p.subContractFee, 0)) * 0.8 as budgetConsumptionRate, "
                     + " sum(t.normalConsumed + COALESCE(t.otConsumed, 0)) / COALESCE(p.totalManhour, 0) as manhourConsumptionRate, "
                     + " case "
                     + " when (sum(t.consumedBudget) / p.expectedTotalFee) >= :lowerLimit and (sum(t.consumedBudget) / p.expectedTotalFee) <= 1 "
@@ -2115,7 +2116,7 @@ open class ReportService(
                     else -> ""
                 }
         }
-        sql.append(" group by p.code, p.name, tm.code, c.code, c.name, ss.code, ss.name,p.expectedTotalFee, p.totalManhour, p.expectedTotalFee ")
+        sql.append(" group by p.code, p.name, tm.code, c.code, c.name, ss.code, ss.name, p.expectedTotalFee,  p.subContractFee, p.totalManhour, p.expectedTotalFee ")
         sql.append(statusFilter)
         return jdbcDao.queryForList(sql.toString(), args)
     }
@@ -2754,7 +2755,7 @@ open class ReportService(
                     + " left join salary s2 on s.salaryId = s2.salaryPoint"
                     + " left join team t2 on t2.id = s.teamId"
                     + " )"
-                    + " select p.code, p.description, c.name as client, IFNULL(s2.name, \'NA\') as subsidiary, concat(t.code, \' - \', t.name) as teamLead, p.expectedTotalFee,"
+                    + " select p.code, p.description, c.name as client, IFNULL(s2.name, \'NA\') as subsidiary, concat(t.code, \' - \', t.name) as teamLead, p.expectedTotalFee, ifnull(p.subContractFee, 0) as subContractFee"
                     + " SUM(IFNULL(cte_ts.normalConsumed, 0)) as normalConsumed,"
                     + " SUM(IFNULL(cte_ts.otConsumed, 0)) as otConsumed,"
                     + " IFNULL(cte_ts.hourlyRate, 0) as hourlyRate"
@@ -2789,7 +2790,7 @@ open class ReportService(
         }
 
         sql.append(
-            " group by p.code, p.description , c.name, teamLead, p.expectedTotalFee , hourlyRate, s2.name  order by p.code"
+            " group by p.code, p.description , c.name, teamLead, p.expectedTotalFee, p.subContractFee , hourlyRate, s2.name  order by p.code"
         )
 
         val args = mapOf(
@@ -2811,7 +2812,7 @@ open class ReportService(
                         "client" to item["client"],
                         "subsidiary" to item["subsidiary"],
                         "teamLead" to item["teamLead"],
-                        "budget" to item["expectedTotalFee"],
+                        "budget" to item["expectedTotalFee"] as Double - item["subContractFee"] as Double,
                         "totalManhours" to item["normalConsumed"] as Double + item["otConsumed"] as Double,
                         "manhourExpenditure" to (hourlyRate * item["normalConsumed"] as Double)
                                 + (hourlyRate * item["otConsumed"] as Double * otFactor)