diff --git a/line.py b/line.py
index 607b0a0..6b9515a 100644
--- a/line.py
+++ b/line.py
@@ -279,19 +279,41 @@ class Line(Workflow, ModelSQL, ModelView):
                     'cashbook.msg_line_err_write_to_reconciled',
                     datetxt = Report.format_date(line.date),
                     ))
-            # in case of 'mvin' or 'mvout' - create counterpart
-            if (line.bookingtype in ['mvout', 'mvin']) and (line.reference is None):
-                values = {
-                    'cashbook': line.booktransf.id,
-                    'bookingtype': 'mvin' if line.bookingtype == 'mvout' else 'mvout',
-                    'date': line.date,
-                    'description': line.description,
-                    'booktransf': line.cashbook.id,
-                    'reference': line.id,
-                    }
-                values.update(line.get_amount_by_second_currency(line.booktransf.currency))
-                values.update(cls.get_debit_credit(values))
-                to_create_line.append(values)
+
+            if line.reference is None:
+                if line.bookingtype in ['mvout', 'mvin']:
+                    # in case of 'mvin' or 'mvout' - add counterpart
+                    values = {
+                        'cashbook': line.booktransf.id,
+                        'bookingtype': 'mvin' if line.bookingtype == 'mvout' else 'mvout',
+                        'date': line.date,
+                        'description': line.description,
+                        'booktransf': line.cashbook.id,
+                        'reference': line.id,
+                        }
+                    values.update(line.get_amount_by_second_currency(line.booktransf.currency))
+                    values.update(cls.get_debit_credit(values))
+                    to_create_line.append(values)
+                elif line.bookingtype in ['spout', 'spin']:
+                    # splitbooking can have a transfer - add counterpart
+                    for sp_line in line.splitlines:
+                        if sp_line.splittype != 'tr':
+                            continue
+
+                        values = {
+                            'cashbook': sp_line.booktransf.id,
+                            'bookingtype': 'mvin' if line.bookingtype == 'mvout' else 'mvout',
+                            'date': line.date,
+                            'description': sp_line.description,
+                            'booktransf': line.cashbook.id,
+                            'reference': line.id,
+                            }
+                        values.update(line.get_amount_by_second_currency(
+                                sp_line.booktransf.currency,
+                                amount = sp_line.amount,
+                            ))
+                        values.update(cls.get_debit_credit(values))
+                        to_create_line.append(values)
 
             # add number to line
             if line.cashbook.number_atcheck == True:
@@ -393,7 +415,7 @@ class Line(Workflow, ModelSQL, ModelView):
                 }):
                 values['amount'] = Currency.compute(
                         self.cashbook.currency,
-                        self.amount,
+                        values['amount'],
                         to_currency)
         return values
 
@@ -748,6 +770,8 @@ class Line(Workflow, ModelSQL, ModelView):
 
             # splitline: category <--> bookingtype?
             for spline in line.splitlines:
+                if spline.splittype != 'cat':
+                    continue
                 if not line.bookingtype in types[spline.category.cattype]:
                     raise UserError(gettext(
                         'cashbook.msg_line_split_invalid_category',
diff --git a/locale/de.po b/locale/de.po
index e169b0f..d1be018 100644
--- a/locale/de.po
+++ b/locale/de.po
@@ -606,6 +606,46 @@ msgctxt "field:cashbook.split,state_cashbook:"
 msgid "State of Cashbook"
 msgstr "Kassenbuchstatus"
 
+msgctxt "field:cashbook.split,splittype:"
+msgid "Type"
+msgstr "Typ"
+
+msgctxt "help:cashbook.split,splittype:"
+msgid "Type of split booking line"
+msgstr "Typ der Splitbuchungszeile"
+
+msgctxt "selection:cashbook.split,splittype:"
+msgid "Category"
+msgstr "Kategorie"
+
+msgctxt "selection:cashbook.split,splittype:"
+msgid "Transfer"
+msgstr "Umbuchung"
+
+msgctxt "field:cashbook.split,target:"
+msgid "Target"
+msgstr "Ziel"
+
+msgctxt "selection:cashbook.split,target:"
+msgid "Cashbook"
+msgstr "Kassenbuch"
+
+msgctxt "selection:cashbook.split,target:"
+msgid "Category"
+msgstr "Kategorie"
+
+msgctxt "field:cashbook.split,cashbook:"
+msgid "Cashbook"
+msgstr "Kassenbuch"
+
+msgctxt "field:cashbook.split,owner_cashbook:"
+msgid "Owner"
+msgstr "Eigentümer"
+
+msgctxt "field:cashbook.split,booktransf:"
+msgid "Source/Dest"
+msgstr "Quelle/Ziel"
+
 
 #################
 # cashbook.line #
diff --git a/locale/en.po b/locale/en.po
index 2dd8149..fdab81a 100644
--- a/locale/en.po
+++ b/locale/en.po
@@ -566,6 +566,46 @@ msgctxt "field:cashbook.split,state_cashbook:"
 msgid "State of Cashbook"
 msgstr "State of Cashbook"
 
+msgctxt "field:cashbook.split,splittype:"
+msgid "Type"
+msgstr "Type"
+
+msgctxt "help:cashbook.split,splittype:"
+msgid "Type of split booking line"
+msgstr "Type of split booking line"
+
+msgctxt "selection:cashbook.split,splittype:"
+msgid "Category"
+msgstr "Category"
+
+msgctxt "selection:cashbook.split,splittype:"
+msgid "Transfer"
+msgstr "Transfer"
+
+msgctxt "field:cashbook.split,target:"
+msgid "Target"
+msgstr "Target"
+
+msgctxt "selection:cashbook.split,target:"
+msgid "Cashbook"
+msgstr "Cashbook"
+
+msgctxt "selection:cashbook.split,target:"
+msgid "Category"
+msgstr "Category"
+
+msgctxt "field:cashbook.split,cashbook:"
+msgid "Cashbook"
+msgstr "Cashbook"
+
+msgctxt "field:cashbook.split,owner_cashbook:"
+msgid "Owner"
+msgstr "Owner"
+
+msgctxt "field:cashbook.split,booktransf:"
+msgid "Source/Dest"
+msgstr "Source/Dest"
+
 msgctxt "model:cashbook.line,name:"
 msgid "Cashbook Line"
 msgstr "Cashbook Line"
diff --git a/splitline.py b/splitline.py
index 0c691ad..f956b82 100644
--- a/splitline.py
+++ b/splitline.py
@@ -14,6 +14,17 @@ from .line import sel_linetype, sel_bookingtype, STATES, DEPENDS
 from .book import sel_state_book
 
 
+sel_linetype = [
+    ('cat', 'Category'),
+    ('tr', 'Transfer'),
+    ]
+
+sel_target = [
+    ('cashbook.book', 'Cashbook'),
+    ('cashbook.category', 'Category'),
+    ]
+
+
 class SplitLine(ModelSQL, ModelView):
     'Split booking line'
     __name__ = 'cashbook.split'
@@ -23,9 +34,16 @@ class SplitLine(ModelSQL, ModelView):
         readonly=True)
     description = fields.Text(string='Description',
         states=STATES, depends=DEPENDS)
+    splittype = fields.Selection(string='Type', required=True,
+        help='Type of split booking line', selection=sel_linetype,
+        states=STATES, depends=DEPENDS)
     category = fields.Many2One(string='Category',
         model_name='cashbook.category', ondelete='RESTRICT',
-        states=STATES, depends=DEPENDS+['bookingtype'], required=True,
+        states={
+            'readonly': STATES['readonly'],
+            'required': Eval('splittype', '') == 'cat',
+            'invisible': Eval('splittype', '') != 'cat',
+        }, depends=DEPENDS+['bookingtype', 'splittype'],
         domain=[
             If(
                 Eval('bookingtype', '') == 'spin',
@@ -34,9 +52,23 @@ class SplitLine(ModelSQL, ModelView):
             )])
     category_view = fields.Function(fields.Char(string='Category', readonly=True),
         'on_change_with_category_view')
+    booktransf = fields.Many2One(string='Source/Dest',
+        ondelete='RESTRICT', model_name='cashbook.book',
+        domain=[
+            ('owner.id', '=', Eval('owner_cashbook', -1)),
+            ('id', '!=', Eval('cashbook', -1)),
+            ],
+        states={
+            'readonly': STATES['readonly'],
+            'invisible': Eval('splittype', '') != 'tr',
+            'required': Eval('splittype', '') == 'tr',
+        }, depends=DEPENDS+['bookingtype', 'owner_cashbook', 'cashbook'])
+
     amount = fields.Numeric(string='Amount', digits=(16, Eval('currency_digits', 2)),
         required=True, states=STATES, depends=DEPENDS+['currency_digits'])
 
+    target = fields.Function(fields.Reference(string='Target', readonly=True,
+        selection=sel_target), 'on_change_with_target')
     currency = fields.Function(fields.Many2One(model_name='currency.currency',
         string="Currency", readonly=True), 'on_change_with_currency')
     currency_digits = fields.Function(fields.Integer(string='Currency Digits',
@@ -45,18 +77,30 @@ class SplitLine(ModelSQL, ModelView):
         selection=sel_bookingtype), 'on_change_with_bookingtype')
     state = fields.Function(fields.Selection(string='State', readonly=True,
         selection=sel_linetype), 'on_change_with_state')
+    cashbook = fields.Function(fields.Many2One(string='Cashbook',
+        readonly=True, states={'invisible': True}, model_name='cashbook.book'),
+        'on_change_with_cashbook')
     state_cashbook = fields.Function(fields.Selection(string='State of Cashbook',
         readonly=True, states={'invisible': True}, selection=sel_state_book),
         'on_change_with_state_cashbook')
+    owner_cashbook = fields.Function(fields.Many2One(string='Owner', readonly=True,
+        states={'invisible': True}, model_name='res.user'),
+        'on_change_with_owner_cashbook')
+
+    @classmethod
+    def default_splittype(cls):
+        """ default category
+        """
+        return 'cat'
 
     def get_rec_name(self, name):
         """ short + name
         """
-        return '%(type)s|%(amount)s %(symbol)s|%(desc)s [%(category)s]' % {
+        return '%(type)s|%(amount)s %(symbol)s|%(desc)s [%(target)s]' % {
             'desc': (self.description or '-')[:40],
             'amount': Report.format_number(self.amount, None),
             'symbol': getattr(self.currency, 'symbol', '-'),
-            'category': self.category_view,
+            'target': self.category_view if self.splittype == 'cat' else self.booktransf.rec_name,
             'type': gettext('cashbook.msg_line_bookingtype_%s' % self.line.bookingtype),
             }
 
@@ -80,6 +124,28 @@ class SplitLine(ModelSQL, ModelView):
                         to_currency)
         return values
 
+    @fields.depends('splittype', 'category', 'booktransf')
+    def on_change_splittype(self):
+        """ clear category if not valid type
+        """
+        if self.splittype:
+            if self.splittype == 'cat':
+                self.booktransf = None
+            if self.splittype == 'tr':
+                self.category = None
+
+    @fields.depends('splittype', 'category', 'booktransf')
+    def on_change_with_target(self, name=None):
+        """ get category or cashbook
+        """
+        if self.splittype:
+            if self.splittype == 'cat':
+                if self.category:
+                    return 'cashbook.category,%d' % self.category.id
+            elif self.splittype == 'tr':
+                if self.booktransf:
+                    return 'cashbook.book,%d' % self.booktransf.id
+
     @fields.depends('category')
     def on_change_with_category_view(self, name=None):
         """ show optimizef form of category for list-view
@@ -101,6 +167,13 @@ class SplitLine(ModelSQL, ModelView):
         if self.line:
             return self.line.state
 
+    @fields.depends('line', '_parent_line.cashbook')
+    def on_change_with_cashbook(self, name=None):
+        """ get cashbook
+        """
+        if self.line:
+            return self.line.cashbook.id
+
     @fields.depends('line', '_parent_line.cashbook')
     def on_change_with_state_cashbook(self, name=None):
         """ get state of cashbook
@@ -108,6 +181,13 @@ class SplitLine(ModelSQL, ModelView):
         if self.line:
             return self.line.cashbook.state
 
+    @fields.depends('line', '_parent_line.cashbook')
+    def on_change_with_owner_cashbook(self, name=None):
+        """ get current owner
+        """
+        if self.line:
+            return self.line.cashbook.owner.id
+
     @fields.depends('line', '_parent_line.bookingtype')
     def on_change_with_bookingtype(self, name=None):
         """ get type
diff --git a/tests/test_line.py b/tests/test_line.py
index 8e04bcf..cc30e49 100644
--- a/tests/test_line.py
+++ b/tests/test_line.py
@@ -911,7 +911,7 @@ class LineTestCase(ModuleTestCase):
                     'booktransf': book2.id,
                 }, {
                     'date': date(2022, 6, 1),       # in-category, return
-                    'description': 'in-return',   # amount negative
+                    'description': 'in-return',     # amount negative
                     'category': category_in.id,
                     'bookingtype': 'in',
                     'amount': Decimal('-1.0'),
diff --git a/tests/test_splitline.py b/tests/test_splitline.py
index f34eb21..c04d242 100644
--- a/tests/test_splitline.py
+++ b/tests/test_splitline.py
@@ -16,6 +16,96 @@ class SplitLineTestCase(ModuleTestCase):
     'Test split line module'
     module = 'cashbook'
 
+    @with_transaction()
+    def test_splitline_category_and_transfer(self):
+        """ add book, line, two split-lines,
+            category + transfer
+        """
+        pool = Pool()
+        Book = pool.get('cashbook.book')
+        Line = pool.get('cashbook.line')
+
+        types = self.prep_type()
+        category1 = self.prep_category(cattype='in')
+        company = self.prep_company()
+        party = self.prep_party()
+        books = Book.create([{
+            'name': 'Book 1',
+            'btype': types.id,
+            'company': company.id,
+            'currency': company.currency.id,
+            'number_sequ': self.prep_sequence().id,
+            'start_date': date(2022, 5, 1),
+            'lines': [('create', [{
+                    'date': date(2022, 5, 1),
+                    'description': 'Text 1',
+                    'category': category1.id,
+                    'bookingtype': 'in',
+                    'amount': Decimal('1.0'),
+                    'party': party.id,
+                }])],
+            }, {
+            'name': 'Book 2',
+            'btype': types.id,
+            'company': company.id,
+            'currency': company.currency.id,
+            'number_sequ': self.prep_sequence().id,
+            'start_date': date(2022, 5, 1),
+            }])
+        self.assertEqual(books[0].rec_name, 'Book 1 | 1.00 usd | Open')
+        self.assertEqual(len(books[0].lines), 1)
+        self.assertEqual(books[0].lines[0].rec_name, '05/01/2022|Rev|1.00 usd|Text 1 [Cat1]')
+        self.assertEqual(books[1].rec_name, 'Book 2 | 0.00 usd | Open')
+
+        Book.write(*[
+            [books[0]],
+            {
+                'lines': [('write', [books[0].lines[0]], {
+                    'bookingtype': 'spin',
+                    'splitlines': [('create', [{
+                        'amount': Decimal('5.0'),
+                        'splittype': 'cat',
+                        'description': 'from category',
+                        'category': category1.id,
+                        }, {
+                        'amount': Decimal('6.0'),
+                        'splittype': 'tr',
+                        'description': 'from cashbook',
+                        'booktransf': books[1].id,
+                        }])],
+                    })]
+            }])
+        self.assertEqual(len(books[0].lines), 1)
+        self.assertEqual(books[0].lines[0].rec_name, '05/01/2022|Rev/Sp|11.00 usd|Text 1 [-]')
+        self.assertEqual(books[0].lines[0].category, None)
+        self.assertEqual(len(books[0].lines[0].splitlines), 2)
+        self.assertEqual(books[0].lines[0].splitlines[0].rec_name,
+            'Rev/Sp|5.00 usd|from category [Cat1]')
+        self.assertEqual(books[0].lines[0].splitlines[1].rec_name,
+            'Rev/Sp|6.00 usd|from cashbook [Book 2 | 0.00 usd | Open]')
+        self.assertEqual(len(books[1].lines), 0)
+
+        # wf: edit -> check
+        Line.wfcheck(books[0].lines)
+        self.assertEqual(len(books[0].lines), 1)
+        self.assertEqual(books[0].lines[0].state, 'check')
+        self.assertEqual(books[0].lines[0].number, '1')
+        self.assertEqual(len(books[0].lines[0].references), 1)
+        self.assertEqual(books[0].lines[0].references[0].rec_name,
+            '05/01/2022|to|-6.00 usd|from cashbook [Book 1 | 11.00 usd | Open]')
+
+        self.assertEqual(len(books[1].lines), 1)
+        self.assertEqual(books[1].lines[0].reference.rec_name,
+            '05/01/2022|Rev/Sp|11.00 usd|Text 1 [-]')
+        self.assertEqual(books[1].lines[0].rec_name,
+            '05/01/2022|to|-6.00 usd|from cashbook [Book 1 | 11.00 usd | Open]')
+
+        # wf: check --> edit
+        Line.wfedit(books[0].lines)
+        self.assertEqual(len(books[0].lines), 1)
+        self.assertEqual(len(books[0].lines[0].references), 0)
+        self.assertEqual(len(books[1].lines), 0)
+
     @with_transaction()
     def test_splitline_check_clear_by_bookingtype(self):
         """ add book, line, category, set line to 'in',
diff --git a/view/split_form.xml b/view/split_form.xml
index 3773e8f..dd0924f 100644
--- a/view/split_form.xml
+++ b/view/split_form.xml
@@ -9,8 +9,13 @@ full copyright notices and license terms. -->
 
     <label name="amount"/>
     <field name="amount" symbol="currency"/>
+    <label name="splittype"/>
+    <field name="splittype"/>
+
     <label name="category"/>
-    <field name="category"/>
+    <field name="category" colspan="3"/>
+    <label name="booktransf"/>
+    <field name="booktransf" colspan="3"/>
 
     <group name="description" colspan="4" col="1" string="Description" yexpand="1">
         <field name="description" yfill="1"/>
diff --git a/view/split_list.xml b/view/split_list.xml
index 2bcaf76..002d2b4 100644
--- a/view/split_list.xml
+++ b/view/split_list.xml
@@ -4,7 +4,9 @@ The COPYRIGHT file at the top level of this repository contains the
 full copyright notices and license terms. -->
 <tree editable="1">
     <field name="line" tree_invisible="1"/>
+    <field name="splittype"/>
     <field name="category"/>
+    <field name="booktransf"/>
     <field name="description" expand="1"/>
     <field name="amount" sum="Amount"/>
     <field name="currency"/>