diff --git a/Models/temp/Account.php b/Models/temp/Account.php
new file mode 100644
index 0000000..ac1add5
--- /dev/null
+++ b/Models/temp/Account.php
@@ -0,0 +1,96 @@
+<?php
+
+class Account implements StructureElementInterface {
+	private $id = 0;
+	private $name = '';
+	private $account = 0;
+	private $values = [];
+	private $total = [];
+
+	private $type = 0; // GUV/Bilanz
+	private $assigned = 0; // Ertrags/Aufwandskonto | active/passive
+	private $currency = 0; // Currency type
+	private $tax = 0;
+	private $hasOP = false;
+	private $activity = true;
+	private $hasCostCenter = true;
+	private $hasCostObject = true;
+	private $defaultCostCenter = 0;
+	private $isFixedCostCenter = false;
+	private $isVirtual = false;
+	private $isCashback = false;
+
+	private $isOutdated = false;
+
+	public function __construct(int $account, string $name, array $values = []) 
+	{
+		$this->account = $account;
+		$this->name = $name;
+		$this->values = [];
+
+		if(!empty($values)) {
+			$this->isOutdated = true;
+		}
+	}
+
+	public function getId()
+	{
+		return $this->id;
+	}
+
+	public function getName() : string
+	{
+		return $this->name;
+	}
+
+	public function addValue(AccountValue $value) 
+	{
+		$this->values[] = $value;
+		$this->isOutdated = true;
+	}
+
+	public function getValues() : array
+	{
+		return $this->values;
+	}
+
+	public function getTotal() : Money
+	{
+		if($this->isOutdated) {
+			$this->parseValues();
+		}
+
+		$total = new Money(0);
+
+		foreach($this->total as $costCenter) {
+			$total->add($costCenter);
+		}
+
+		return $total;
+	}
+
+	public function getTotalCostCenter(int $costCenter) : Money
+	{
+		if($this->isOutdated) {
+			$this->parseValues();
+		}
+
+		return $this->total[$costCenter] ?? new Money(0);
+	}
+
+	private function parseValues() : array
+	{
+		$this->total = [];
+		foreach($this->values as $value) {
+			if(!isset($this->total[$value->getCostCenter()])) {
+				$this->total[$value->getCostCenter()] = new Money(0);
+			}
+
+			$this->total[$value->getCostCenter()]->add($value->getValue());
+		}
+
+		$this->isOutdated = false;
+
+		return $this->total;
+	}
+}
diff --git a/Models/temp/AccountValue.php b/Models/temp/AccountValue.php
new file mode 100644
index 0000000..f0aaecc
--- /dev/null
+++ b/Models/temp/AccountValue.php
@@ -0,0 +1,58 @@
+<?php
+
+class AccountValue {
+	private $account = 0;
+	private $costCenter = 0;
+	private $date = null;
+	private $value = null;
+	private $contraAccount = 0;
+	private $text = '';
+	private $postingId = 0;
+
+	public function __construct($account, $costCenter, \DateTime $date, Money $value)
+	{
+		$this->account = $account;
+		$this->costCenter = $costCenter;
+		$this->date = $date;
+		$this->value = $value;
+	}
+
+	public function getAccount()
+	{
+		return $this->account;
+	}
+
+	public function getCostCenter() 
+	{
+		return $this->costCenter;
+	}
+
+	public function getDate()
+	{
+		return $this->date;
+	}
+
+	public function getValue() : Money
+	{
+		return $this->value;
+	}
+
+	public static function group($values) : array
+	{
+		$accounts = [];
+
+		foreach($values as $value) {
+			if(!isset($accounts[$value->getAccount()])) {
+				$accounts[$value->getAccount()] = [];
+			}
+
+			if(!isset($accounts[$value->getAccount()][$value->getCostCenter()])) {
+				$accounts[$value->getAccount()][$value->getCostCenter()] = [];
+			}
+
+			$accounts[$value->getAccount()][$value->getCostCenter()] = $value;
+		}
+
+		return $accounts;
+	}
+}
diff --git a/Models/temp/Balance.php b/Models/temp/Balance.php
new file mode 100644
index 0000000..0932325
--- /dev/null
+++ b/Models/temp/Balance.php
@@ -0,0 +1,5 @@
+<?php
+
+class Balance {
+	
+}
\ No newline at end of file
diff --git a/Models/temp/CostCenter.php b/Models/temp/CostCenter.php
new file mode 100644
index 0000000..e69de29
diff --git a/Models/temp/Distribution.php b/Models/temp/Distribution.php
new file mode 100644
index 0000000..32183dd
--- /dev/null
+++ b/Models/temp/Distribution.php
@@ -0,0 +1,55 @@
+<?php
+
+class Distribution {
+	private $keyCollections = [];
+
+	public function __construct() {}
+
+	public function addKey(DistributionKey $key, $from, $to) 
+	{
+		$keys = $this->normalizeKey($key, $from, $to);
+
+		foreach($keys as $key) {
+			if(!isset($this->keyCollections[$key->getFromAccount()])) {
+				$this->keyCollections[$key->getFromAccount()] = new KeyCollection(account here);
+			}
+
+			$this->keyCollections[$key->getFromAccount()]->addKey($key);
+		}
+	}
+
+	public function distribute($from, $to)
+	{
+		$accounts = $from->getAccountValues();
+		$values = [];
+
+		foreach($accounts as $account => $accountValues) {
+			$values = array_merge($values, $this->keyCollections[$account]->distribute($accountValues));
+		}
+
+		$values = AccountValue::group($values);
+		$to->setAccountValues($values);
+
+		return $to;
+	}
+
+	private function normalizeKey(DistributionKey $key, $from, $to) : array
+	{
+		$accountsSource = $from->getAccountsById($key->getFromAccount());
+		$accountDestination = $to->getAccountsById($key->getToAccount());
+		$keys = [];
+
+		foreach($accountsSource as $accountSource) {
+			foreach($key as $rawKey) {
+				$keys[$accountSource->getId()] = new DistributionKey(
+					$accountSource->getId(),
+					$rawKey->getFromCostCenters(), 
+					$accountDestination, 
+					$rawKey->getToCostCenters()
+				);
+			}
+		}
+
+		return $keys;
+	}
+}
diff --git a/Models/temp/DistributionKey.php b/Models/temp/DistributionKey.php
new file mode 100644
index 0000000..f8d2dc1
--- /dev/null
+++ b/Models/temp/DistributionKey.php
@@ -0,0 +1,41 @@
+<?php
+
+class DistributionKey {
+	private $fromAccount = 0;
+	private $fromCostCenter = 0;
+
+	private $toAccount = 0;
+	private $toCostCenter = 0;
+
+	private $percentage = 1.0;
+
+	public function __construct(int $fromAC, int $fromCC, int $toAC, int $toCC) {
+		$this->fromAccount = $fromAC;
+		$this->fromCostCenter = $fromCC;
+		$this->toAccount = $toAC;
+		$this->toCostCenter = $toCC;
+	}
+
+	public function getFromAccount() : int
+	{
+		return $this->fromAccount;
+	}
+
+	public function getFromCostCenter() : int
+	{
+		return $this->fromCostCenter;
+	}
+
+	public function distribute(AccountValue $value) : AccountValue
+	{
+		if($value->getAccount() !== $this->fromAccount) {
+			throw new \Exception('Bad account.');
+		}
+
+		if($value->getCostCenter() !== $this->fromCostCenter) {
+			throw new \Exception('Bad costcenter.');
+		}
+
+		return new AccountValue($this->toAccount, $this->toCostCenter, $value->getDate(), $value->getValue() * $this->percentage);
+	}
+}
diff --git a/Models/temp/Element.php b/Models/temp/Element.php
new file mode 100644
index 0000000..03f74a2
--- /dev/null
+++ b/Models/temp/Element.php
@@ -0,0 +1,74 @@
+<?php
+
+class Element extends StructureElementAbstract {
+	private $id = 0;
+	private $name = '';
+	private $type = 0;
+
+	private $action = '';
+
+	private $children = [];
+
+	public function getId()
+	{
+		return $this->id;
+	}
+
+	public function getName() : string
+	{
+		return $this->name;
+	}
+
+	public function getValues() : array
+	{
+		$values = [];
+		foreach($this->children as $child) {
+			if($child instanceof Account) {
+				$values[$child->getAccount()] = $child->getValues();
+			} else {
+				$values += $child->getValues();
+			}
+		}
+
+		return $values;
+	}
+
+	public function getAccounts() : array
+	{
+		$accounts = [];
+		foreach($this->children as $child) {
+			if($child instanceof Account) {
+				$accounts[$child->getAccount()] = $child->getAccount();
+			} else {
+				$accounts += $child->getAccounts();
+			}
+		}
+
+		return $accounts;
+	}
+
+	public function getTotal() 
+	{
+		$total = new Money(0);
+		foreach($this->children as $child) {
+			$total->add($child->getTotal());
+		}
+
+		return $total;
+	}
+
+	public function getTotalCostCenter(int $costCenter) 
+	{
+		$total = new Money(0);
+		foreach($this->children as $child) {
+			$total->add($child->getTotalCostCenter($costCenter));
+		}
+
+		return $total;
+	}
+
+	public function getChildren() : array 
+	{
+		return $this->children;
+	}
+}
diff --git a/Models/temp/KeyCollection.php b/Models/temp/KeyCollection.php
new file mode 100644
index 0000000..0406352
--- /dev/null
+++ b/Models/temp/KeyCollection.php
@@ -0,0 +1,32 @@
+<?php
+
+class KeyCollection {
+	private $fromAccount = 0;
+
+	private $distributionKeys = [];
+
+	public function __construct(int $account, array $distributionKeys = []) {
+		$this->fromAccount = $account;
+		$this->distributionKeys = $distributionKeys;
+	}
+
+	public function getAccount() : int
+	{
+		return $this->fromAccount;
+	}
+
+	public function addKey(DistributionKey $key) 
+	{
+		$this->distributionKeys[$key->getFromCostCenter()] = $key;
+	}
+
+	public function distribute(array $accountValues) : array
+	{
+		$values = [];
+		foreach($accountValues as $value) {
+			$values[] = $this->distributionKeys[$value->getCostCenter()]->distribute($value);
+		}
+
+		return $values;
+	}
+}
diff --git a/Models/temp/PL.php b/Models/temp/PL.php
new file mode 100644
index 0000000..2b42732
--- /dev/null
+++ b/Models/temp/PL.php
@@ -0,0 +1,67 @@
+<?php
+
+class PL {
+	private $name = '';
+
+	private $structure = [];
+
+	public function addStructureElement(StructureElementInterface $element, int $position = -1)
+	{
+		if(count($structure) >= $position) {
+			$this->structure = array_merge(array_slice($this->structure, 0, $position - 1, false), [$element], array_slice($this->structure, $position-1, count($this->structure) - 1, false));
+		} else {
+			$this->structure[] = $element;			
+		}
+	}
+
+	public function getStructure() : array 
+	{
+		return $this->structure;
+	}
+
+	public function getAccountValues() : array 
+	{
+		$values = [];
+		foreach($this->structure as $element) {
+			$values += $element->getValues();
+		}
+	}
+
+	public function getAccountsById(int $id) : array
+	{
+		$accounts = $this->get($id);
+
+		if(!isset($accounts)) {
+			return [];
+		}
+
+		if($accounts instanceof Account) {
+			return [$accounts];
+		}
+
+		return $accounts->getAccounts();
+	}
+
+	public function get(int $id)
+	{
+		if(isset($this->structure[$id])) {
+			return $this->structure[$id];
+		}
+
+		$found = null;
+		foreach($this->structure as $element) {
+			$found = $element->get($id);
+
+			if(isset($found)) {
+				return $found;
+			}
+		}
+
+		return $found;
+	}
+
+	public function getTotal(int $id, int $costCenter = null) : Money
+	{
+		return isset($costCenter) ? $this->structure[$id]->getTotalCostCenter($costCenter) : $this->structure[$id]->getTotal();
+	}
+}
diff --git a/Models/temp/Position.php b/Models/temp/Position.php
new file mode 100644
index 0000000..36c2d04
--- /dev/null
+++ b/Models/temp/Position.php
@@ -0,0 +1,8 @@
+<?php
+
+class Position {
+	private $accounts = [];
+
+	private $color = [];
+	
+}
diff --git a/Models/temp/StructureElementInterface.php b/Models/temp/StructureElementInterface.php
new file mode 100644
index 0000000..6554d65
--- /dev/null
+++ b/Models/temp/StructureElementInterface.php
@@ -0,0 +1,7 @@
+<?php
+
+interface StructureElementInterface {
+	public function getId() : int;
+	public function getName() : string;
+	public function getValues() : array;
+}