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 1bb85a2..88ab1ca 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
@@ -455,9 +455,12 @@ open class ReportService(
                 cellStyle.dataFormat = accountingStyle
             }
 
+            val fee = (item["expectedTotalFee"]?.let { it as Double } ?: 0.0) - (item["subContractFee"]?.let { it as Double }
+                ?: 0.0)
+
             val budgetCell = row.createCell(8)
             budgetCell.apply {
-                cellFormula = "H${rowNum} * 80%"
+                setCellValue(fee.times(0.8))
                 cellStyle.dataFormat = accountingStyle
             }