diff --git a/Models/IncomeStatement.php b/Models/IncomeStatement.php
index 806c26f..c2106f8 100644
--- a/Models/IncomeStatement.php
+++ b/Models/IncomeStatement.php
@@ -24,13 +24,15 @@ namespace Modules\Accounting\Models;
  */
 class IncomeStatement
 {
-    private $id = 0;
+    /**
+     * ID.
+     *
+     * @var   int
+     * @since 1.0.0
+     */
+    protected int $id = 0;
 
     private $date = null;
 
     private $incomeStatement = [];
-
-    public function __construct()
-    {
-    }
 }
diff --git a/Theme/Backend/Lang/Navigation.en.lang.php b/Theme/Backend/Lang/Navigation.en.lang.php
index 3f4aa6f..812500a 100644
--- a/Theme/Backend/Lang/Navigation.en.lang.php
+++ b/Theme/Backend/Lang/Navigation.en.lang.php
@@ -1,4 +1,4 @@
-<?php declare(strict_types=1);
+<?php
 /**
  * Orange Management
  *
@@ -10,6 +10,8 @@
  * @version   1.0.0
  * @link      https://orange-management.org
  */
+declare(strict_types=1);
+
 return ['Navigation' => [
     'Accounting'      => 'Accounting',
     'AccountPostings' => 'Account Postings',
diff --git a/Theme/Backend/Lang/api.en.lang.php b/Theme/Backend/Lang/api.en.lang.php
index 38d39ff..b8de0e2 100644
--- a/Theme/Backend/Lang/api.en.lang.php
+++ b/Theme/Backend/Lang/api.en.lang.php
@@ -1,4 +1,4 @@
-<?php declare(strict_types=1);
+<?php
 /**
  * Orange Management
  *
@@ -10,5 +10,7 @@
  * @version   1.0.0
  * @link      https://orange-management.org
  */
+declare(strict_types=1);
+
 $MODLANG[1] = [
 ];
diff --git a/Theme/Backend/Lang/en.lang.php b/Theme/Backend/Lang/en.lang.php
index 8b19259..548412a 100644
--- a/Theme/Backend/Lang/en.lang.php
+++ b/Theme/Backend/Lang/en.lang.php
@@ -1,4 +1,4 @@
-<?php declare(strict_types=1);
+<?php
 /**
  * Orange Management
  *
@@ -10,6 +10,8 @@
  * @version   1.0.0
  * @link      https://orange-management.org
  */
+declare(strict_types=1);
+
 return ['Accounting' => [
     'Account'         => 'Account',
     'Accounts'        => 'Accounts',
diff --git a/Theme/Backend/entries.tpl.php b/Theme/Backend/entries.tpl.php
index 1cc0390..ed64d0e 100644
--- a/Theme/Backend/entries.tpl.php
+++ b/Theme/Backend/entries.tpl.php
@@ -1,4 +1,4 @@
-<?php declare(strict_types=1);
+<?php
 /**
  * Orange Management
  *
@@ -10,6 +10,8 @@
  * @version   1.0.0
  * @link      https://orange-management.org
  */
+declare(strict_types=1);
+
 //echo $this->getData('nav')->render();
 
 $footerView = new \phpOMS\Views\PaginationView($this->app, $this->request, $this->response);
diff --git a/Theme/Backend/gl-create.tpl.php b/Theme/Backend/gl-create.tpl.php
index 6e94c2f..ac5b964 100644
--- a/Theme/Backend/gl-create.tpl.php
+++ b/Theme/Backend/gl-create.tpl.php
@@ -1,4 +1,4 @@
-<?php declare(strict_types=1);
+<?php
 /**
  * Orange Management
  *
@@ -10,6 +10,8 @@
  * @version   1.0.0
  * @link      https://orange-management.org
  */
+declare(strict_types=1);
+
 echo $this->getData('nav')->render(); ?>
 
 <section class="box w-50">
diff --git a/Theme/Backend/gl-list.tpl.php b/Theme/Backend/gl-list.tpl.php
index da90cf8..843a906 100644
--- a/Theme/Backend/gl-list.tpl.php
+++ b/Theme/Backend/gl-list.tpl.php
@@ -1,4 +1,4 @@
-<?php declare(strict_types=1);
+<?php
 /**
  * Orange Management
  *
@@ -10,6 +10,8 @@
  * @version   1.0.0
  * @link      https://orange-management.org
  */
+declare(strict_types=1);
+
 /**
  * @var \phpOMS\Views\View $this
  */
diff --git a/Theme/Backend/gl-profile.tpl.php b/Theme/Backend/gl-profile.tpl.php
index abf94ab..1be0f90 100644
--- a/Theme/Backend/gl-profile.tpl.php
+++ b/Theme/Backend/gl-profile.tpl.php
@@ -1,4 +1,4 @@
-<?php declare(strict_types=1);
+<?php
 /**
  * Orange Management
  *
@@ -10,4 +10,6 @@
  * @version   1.0.0
  * @link      https://orange-management.org
  */
+declare(strict_types=1);
+
 echo $this->getData('nav')->render();
diff --git a/Theme/Backend/journal-list.tpl.php b/Theme/Backend/journal-list.tpl.php
index d0ed5b1..f9b1294 100644
--- a/Theme/Backend/journal-list.tpl.php
+++ b/Theme/Backend/journal-list.tpl.php
@@ -1,4 +1,4 @@
-<?php declare(strict_types=1);
+<?php
 /**
  * Orange Management
  *
@@ -10,6 +10,8 @@
  * @version   1.0.0
  * @link      https://orange-management.org
  */
+declare(strict_types=1);
+
 /**
  * @var \phpOMS\Views\View $this
  */
diff --git a/Theme/Backend/stack-archive-list.tpl.php b/Theme/Backend/stack-archive-list.tpl.php
index d168c08..7be1871 100644
--- a/Theme/Backend/stack-archive-list.tpl.php
+++ b/Theme/Backend/stack-archive-list.tpl.php
@@ -1,4 +1,4 @@
-<?php declare(strict_types=1);
+<?php
 /**
  * Orange Management
  *
@@ -10,6 +10,8 @@
  * @version   1.0.0
  * @link      https://orange-management.org
  */
+declare(strict_types=1);
+
 /**
  * @var \phpOMS\Views\View $this
  */
diff --git a/Theme/Backend/stack-create.tpl.php b/Theme/Backend/stack-create.tpl.php
index 36b996d..8f78362 100644
--- a/Theme/Backend/stack-create.tpl.php
+++ b/Theme/Backend/stack-create.tpl.php
@@ -1,4 +1,4 @@
-<?php declare(strict_types=1);
+<?php
 /**
  * Orange Management
  *
@@ -10,6 +10,8 @@
  * @version   1.0.0
  * @link      https://orange-management.org
  */
+declare(strict_types=1);
+
 /**
  * @var \phpOMS\Views\View $this
  */
diff --git a/Theme/Backend/stack-entries.tpl.php b/Theme/Backend/stack-entries.tpl.php
index abf94ab..1be0f90 100644
--- a/Theme/Backend/stack-entries.tpl.php
+++ b/Theme/Backend/stack-entries.tpl.php
@@ -1,4 +1,4 @@
-<?php declare(strict_types=1);
+<?php
 /**
  * Orange Management
  *
@@ -10,4 +10,6 @@
  * @version   1.0.0
  * @link      https://orange-management.org
  */
+declare(strict_types=1);
+
 echo $this->getData('nav')->render();
diff --git a/Theme/Backend/stack-list.tpl.php b/Theme/Backend/stack-list.tpl.php
index a546003..849ef7f 100644
--- a/Theme/Backend/stack-list.tpl.php
+++ b/Theme/Backend/stack-list.tpl.php
@@ -1,4 +1,4 @@
-<?php declare(strict_types=1);
+<?php
 /**
  * Orange Management
  *
@@ -10,6 +10,8 @@
  * @version   1.0.0
  * @link      https://orange-management.org
  */
+declare(strict_types=1);
+
 /**
  * @var \phpOMS\Views\View $this
  */
diff --git a/Theme/Backend/stack-predefined-list.tpl.php b/Theme/Backend/stack-predefined-list.tpl.php
index b2dae57..452a67c 100644
--- a/Theme/Backend/stack-predefined-list.tpl.php
+++ b/Theme/Backend/stack-predefined-list.tpl.php
@@ -1,4 +1,4 @@
-<?php declare(strict_types=1);
+<?php
 /**
  * Orange Management
  *
@@ -10,6 +10,8 @@
  * @version   1.0.0
  * @link      https://orange-management.org
  */
+declare(strict_types=1);
+
 /**
  * @var \phpOMS\Views\View $this
  */