diff --git a/__init__.py b/__init__.py
index a3c966b..cb57d15 100644
--- a/__init__.py
+++ b/__init__.py
@@ -7,6 +7,7 @@ from trytond.pool import Pool
 from .book import Book
 from .types import Type
 from .line import Line, LineContext
+from .splitline import SplitLine
 from .wizard_openline import OpenCashBook, OpenCashBookStart
 from .wizard_runreport import RunCbReport, RunCbReportStart
 from .configuration import Configuration, UserConfiguration
@@ -23,6 +24,7 @@ def register():
         Book,
         LineContext,
         Line,
+        SplitLine,
         Reconciliation,
         OpenCashBookStart,
         RunCbReportStart,
diff --git a/line.py b/line.py
index 5b58c44..dbc79cb 100644
--- a/line.py
+++ b/line.py
@@ -31,6 +31,8 @@ sel_linetype = [
 sel_bookingtype = [
     ('in', 'Revenue'),
     ('out', 'Expense'),
+    ('spin', 'Revenue Splitbooking'),
+    ('spout', 'Expense Splitbooking'),
     ('mvin', 'Transfer from'),
     ('mvout', 'Transfer to'),
     ]
@@ -102,7 +104,7 @@ class Line(Workflow, ModelSQL, ModelView):
         ondelete='RESTRICT',
         states={
             'readonly': STATES['readonly'],
-            'invisible': ~Eval('bookingtype', '').in_(['in', 'out']),
+            'invisible': ~Eval('bookingtype', '').in_(['in', 'out', 'spin', 'spout']),
         }, depends=DEPENDS+['bookingtype'])
     payee = fields.Function(fields.Reference(string='Payee', readonly=True,
         selection=sel_payee), 'on_change_with_payee', searcher='search_payee')
@@ -113,11 +115,18 @@ class Line(Workflow, ModelSQL, ModelView):
             'invisible': ~Bool(Eval('reference')),
         }, model_name='cashbook.line', ondelete='CASCADE',
         help='The current row was created by and is controlled by the reference row.')
-    references = fields.One2Many(string='References', model_name='cashbook.line',
+    references = fields.One2Many(string='References',
+        model_name='cashbook.line',
         help='The rows are created and managed by the current record.',
         states={
             'invisible': ~Bool(Eval('references')),
         }, field='reference', readonly=True)
+    splitlines = fields.One2Many(string='Split booking lines',
+        model_name='cashbook.split',
+        help='The rows are created and managed by the current record.',
+        states={
+            'invisible': ~Bool(Eval('splitlines')),
+        }, field='line', readonly=True)
 
     reconciliation = fields.Many2One(string='Reconciliation', readonly=True,
         model_name='cashbook.recon', ondelete='SET NULL',
@@ -398,7 +407,7 @@ class Line(Workflow, ModelSQL, ModelView):
         """ get party or cashbook
         """
         if self.bookingtype:
-            if self.bookingtype in ['in', 'out']:
+            if self.bookingtype in ['in', 'out', 'spin', 'spout']:
                 if self.party:
                     return 'party.party,%d' % self.party.id
             elif self.bookingtype in ['mvin', 'mvout']:
@@ -488,8 +497,8 @@ class Line(Workflow, ModelSQL, ModelView):
         """ clear category if not valid type
         """
         types = {
-            'in': ['in', 'mvin'],
-            'out': ['out', 'mvout'],
+            'in': ['in', 'mvin', 'spin'],
+            'out': ['out', 'mvout', 'spout'],
             }
 
         if self.bookingtype:
@@ -570,12 +579,12 @@ class Line(Workflow, ModelSQL, ModelView):
 
         if type_:
             if amount is not None:
-                if type_ in ['in', 'mvin']:
+                if type_ in ['in', 'mvin', 'spin']:
                     return {
                         'debit': Decimal('0.0'),
                         'credit': amount,
                         }
-                elif type_ in ['out', 'mvout']:
+                elif type_ in ['out', 'mvout', 'spout']:
                     return {
                         'debit': amount,
                         'credit': Decimal('0.0'),
diff --git a/locale/de.po b/locale/de.po
index 256b514..e2ca1a9 100644
--- a/locale/de.po
+++ b/locale/de.po
@@ -110,10 +110,18 @@ msgctxt "model:ir.message,text:msg_line_bookingtype_in"
 msgid "Rev"
 msgstr "Einn."
 
+msgctxt "model:ir.message,text:msg_line_bookingtype_spin"
+msgid "Rev/Sp"
+msgstr "Einn./Spl."
+
 msgctxt "model:ir.message,text:msg_line_bookingtype_out"
 msgid "Exp"
 msgstr "Ausg."
 
+msgctxt "model:ir.message,text:msg_line_bookingtype_spout"
+msgid "Exp/Sp"
+msgstr "Ausg./Spl."
+
 msgctxt "model:ir.message,text:msg_line_bookingtype_mvin"
 msgid "from"
 msgstr "von"
@@ -166,6 +174,10 @@ msgctxt "model:ir.rule.group,name:rg_book_read_nonowner"
 msgid "Observers and Reviewers: Cashbook read"
 msgstr "Beobachter und Bearbeiter: Kassenbuch lesen"
 
+msgctxt "model:ir.rule.group,name:rg_split_write_adm"
+msgid "Administrators: Splitbooking line read/write"
+msgstr "Administratoren: Splitbuchungszeile bearbeiten"
+
 msgctxt "model:ir.rule.group,name:rg_book_write_adm"
 msgid "Administrators: Cashbook read/write"
 msgstr "Administratoren: Kassenbuch bearbeiten"
@@ -174,10 +186,18 @@ msgctxt "model:ir.rule.group,name:rg_line_write_adm"
 msgid "Administrators: Cashbook line read/write"
 msgstr "Administratoren: Kassenbuchzeile bearbeiten"
 
+msgctxt "model:ir.rule.group,name:rg_split_write"
+msgid "Owners and reviewers: Splitbooking line write"
+msgstr "Eigentümer und Bearbeiter: Splitbuchungszeile bearbeiten"
+
 msgctxt "model:ir.rule.group,name:rg_line_write"
 msgid "Owners and reviewers: Cashbook line write"
 msgstr "Eigentümer und Bearbeiter: Kassenbuchzeile bearbeiten"
 
+msgctxt "model:ir.rule.group,name:rg_split_read"
+msgid "Observer: Splitbooking line read"
+msgstr "Beobachter: Splitbuchungszeile lesen"
+
 msgctxt "model:ir.rule.group,name:rg_line_read"
 msgid "Observer: Cashbook line read"
 msgstr "Beobachter: Kassenbuchzeile lesen"
@@ -186,6 +206,10 @@ msgctxt "model:ir.rule.group,name:rg_line_read"
 msgid "User in companies"
 msgstr "Benutzer im Unternehmen"
 
+msgctxt "model:ir.rule.group,name:rg_split_companies"
+msgid "User in companies"
+msgstr "Benutzer im Unternehmen"
+
 msgctxt "model:ir.rule.group,name:rg_type_companies"
 msgid "User in companies"
 msgstr "Benutzer im Unternehmen"
@@ -451,6 +475,86 @@ msgid "The numbering of the lines is done in the step Check. If the check mark i
 msgstr "Die Nummerierung der Zeilen wird beim Schritt 'Prüfen' erledigt. Bei inaktivem Häkchen passiert dies erst bei 'Fertig'."
 
 
+##################
+# cashbook.split #
+##################
+msgctxt "model:cashbook.split,name:"
+msgid "Split booking line"
+msgstr "Splitbuchungszeile"
+
+msgctxt "field:cashbook.split,line:"
+msgid "Line"
+msgstr "Zeile"
+
+msgctxt "field:cashbook.split,description:"
+msgid "Description"
+msgstr "Beschreibung"
+
+msgctxt "field:cashbook.split,category:"
+msgid "Category"
+msgstr "Kategorie"
+
+msgctxt "field:cashbook.split,amount:"
+msgid "Amount"
+msgstr "Betrag"
+
+msgctxt "field:cashbook.split,currency:"
+msgid "Currency"
+msgstr "Währung"
+
+msgctxt "field:cashbook.split,currency_digits:"
+msgid "Currency Digits"
+msgstr "Nachkommastellen Währung"
+
+msgctxt "field:cashbook.split,bookingtype:"
+msgid "Type"
+msgstr "Typ"
+
+msgctxt "selection:cashbook.split,bookingtype:"
+msgid "Revenue"
+msgstr "Einnahme"
+
+msgctxt "selection:cashbook.split,bookingtype:"
+msgid "Revenue Splitbooking"
+msgstr "Einnahme Splitbuchung"
+
+msgctxt "selection:cashbook.split,bookingtype:"
+msgid "Expense"
+msgstr "Ausgabe"
+
+msgctxt "selection:cashbook.split,bookingtype:"
+msgid "Expense Splitbooking"
+msgstr "Ausgabe Splitbuchung"
+
+msgctxt "selection:cashbook.split,bookingtype:"
+msgid "Transfer from"
+msgstr "Umbuchung von"
+
+msgctxt "selection:cashbook.split,bookingtype:"
+msgid "Transfer to"
+msgstr "Umbuchung nach"
+
+msgctxt "field:cashbook.split,state:"
+msgid "State"
+msgstr "Status"
+
+msgctxt "selection:cashbook.split,state:"
+msgid "Edit"
+msgstr "Bearbeiten"
+
+msgctxt "selection:cashbook.split,state:"
+msgid "Checked"
+msgstr "Geprüft"
+
+msgctxt "selection:cashbook.split,state:"
+msgid "Done"
+msgstr "Fertig"
+
+msgctxt "field:cashbook.split,state_cashbook:"
+msgid "State of Cashbook"
+msgstr "Kassenbuchstatus"
+
+
 #################
 # cashbook.line #
 #################
@@ -530,10 +634,18 @@ msgctxt "selection:cashbook.line,bookingtype:"
 msgid "Revenue"
 msgstr "Einnahme"
 
+msgctxt "selection:cashbook.line,bookingtype:"
+msgid "Revenue Splitbooking"
+msgstr "Einnahme Splitbuchung"
+
 msgctxt "selection:cashbook.line,bookingtype:"
 msgid "Expense"
 msgstr "Ausgabe"
 
+msgctxt "selection:cashbook.line,bookingtype:"
+msgid "Expense Splitbooking"
+msgstr "Ausgabe Splitbuchung"
+
 msgctxt "selection:cashbook.line,bookingtype:"
 msgid "Transfer from"
 msgstr "Umbuchung von"
diff --git a/message.xml b/message.xml
index 2ca8f44..9cea207 100644
--- a/message.xml
+++ b/message.xml
@@ -80,6 +80,12 @@ full copyright notices and license terms. -->
         <record model="ir.message" id="msg_recon_predecessor_not_done">
             <field name="text">The predecessor '%(recname_p)s' must be in the 'Done' state before you can check the current reconciliation '%(recname_c)s'.</field>
         </record>
+        <record model="ir.message" id="msg_line_bookingtype_spin">
+            <field name="text">Rev/Sp</field>
+        </record>
+        <record model="ir.message" id="msg_line_bookingtype_spout">
+            <field name="text">Exp/Sp</field>
+        </record>
         <record model="ir.message" id="msg_line_bookingtype_in">
             <field name="text">Rev</field>
         </record>
diff --git a/splitline.py b/splitline.py
new file mode 100644
index 0000000..a6571dc
--- /dev/null
+++ b/splitline.py
@@ -0,0 +1,85 @@
+# -*- coding: utf-8 -*-
+# This file is part of the cashbook-module from m-ds for Tryton.
+# The COPYRIGHT file at the top level of this repository contains the
+# full copyright notices and license terms.
+
+
+from trytond.model import ModelView, ModelSQL, Workflow, fields, Check
+from trytond.pool import Pool
+from trytond.pyson import Eval, If
+from .line import sel_linetype, sel_bookingtype, STATES, DEPENDS
+from .book import sel_state_book
+
+
+class SplitLine(ModelSQL, ModelView):
+    'Split booking line'
+    __name__ = 'cashbook.split'
+
+    line = fields.Many2One(string='Line', required=True,
+        select=True, ondelete='CASCADE', model_name='cashbook.line',
+        readonly=True)
+    description = fields.Text(string='Description',
+        states=STATES, depends=DEPENDS)
+    category = fields.Many2One(string='Category',
+        model_name='cashbook.category', ondelete='RESTRICT',
+        states=STATES, depends=DEPENDS+['bookingtype'],
+        required=True,
+        domain=[
+            If(
+                Eval('bookingtype', '').in_(['in', 'mvin']),
+                ('cattype', '=', 'in'),
+                ('cattype', '=', 'out'),
+            )])
+    amount = fields.Numeric(string='Amount', digits=(16, Eval('currency_digits', 2)),
+        required=True, states=STATES, depends=DEPENDS+['currency_digits'])
+
+    currency = fields.Function(fields.Many2One(model_name='currency.currency',
+        string="Currency"), 'on_change_with_currency')
+    currency_digits = fields.Function(fields.Integer(string='Currency Digits'),
+            'on_change_with_currency_digits')
+    bookingtype = fields.Function(fields.Selection(string='Type', readonly=True,
+        selection=sel_bookingtype), 'on_change_with_bookingtype')
+    state = fields.Function(fields.Selection(string='State', readonly=True,
+        selection=sel_linetype), 'on_change_with_state')
+    state_cashbook = fields.Function(fields.Selection(string='State of Cashbook',
+        readonly=True, states={'invisible': True}, selection=sel_state_book),
+        'on_change_with_state_cashbook', searcher='search_state_cashbook')
+
+    @fields.depends('line', '_parent_line.state')
+    def on_change_with_state(self, name=None):
+        """ get state
+        """
+        if self.line:
+            return self.line.state
+
+    @fields.depends('line', '_parent_line.cashbook')
+    def on_change_with_state_cashbook(self, name=None):
+        """ get state of cashbook
+        """
+        if self.line:
+            return self.line.cashbook.state
+
+    @fields.depends('line', '_parent_line.bookingtype')
+    def on_change_with_bookingtype(self, name=None):
+        """ get type
+        """
+        if self.line:
+            return self.line.bookingtype
+
+    @fields.depends('line', '_parent_line.cashbook')
+    def on_change_with_currency(self, name=None):
+        """ currency of cashbook
+        """
+        if self.line:
+            return self.line.cashbook.currency.id
+
+    @fields.depends('line', '_parent_line.cashbook')
+    def on_change_with_currency_digits(self, name=None):
+        """ currency-digits of cashbook
+        """
+        if self.line:
+            return self.line.cashbook.currency.digits
+        else:
+            return 2
+
+# end SplitLine
diff --git a/splitline.xml b/splitline.xml
new file mode 100644
index 0000000..d2d3f87
--- /dev/null
+++ b/splitline.xml
@@ -0,0 +1,129 @@
+<?xml version="1.0"?>
+<!-- This file is part of the cashbook-module from m-ds for Tryton.
+The COPYRIGHT file at the top level of this repository contains the
+full copyright notices and license terms. -->
+<tryton>
+    <data>
+
+        <!-- views -->
+        <record model="ir.ui.view" id="split_view_list">
+            <field name="model">cashbook.split</field>
+            <field name="type">tree</field>
+            <field name="priority" eval="10"/>
+            <field name="name">split_list</field>
+        </record>
+        <record model="ir.ui.view" id="split_view_form">
+            <field name="model">cashbook.split</field>
+            <field name="type">form</field>
+            <field name="priority" eval="20"/>
+            <field name="name">split_form</field>
+        </record>
+
+        <!-- permission -->
+        <!-- anon: deny all -->
+        <record model="ir.model.access" id="access_split-anon">
+            <field name="model" search="[('model', '=', 'cashbook.split')]"/>
+            <field name="perm_read" eval="False"/>
+            <field name="perm_write" eval="False"/>
+            <field name="perm_create" eval="False"/>
+            <field name="perm_delete" eval="False"/>
+        </record>
+        <!-- group_cashbook_admin: read/write -->
+        <record model="ir.model.access" id="access_split-group_cashbook_admin">
+            <field name="model" search="[('model', '=', 'cashbook.split')]"/>
+            <field name="group" ref="group_cashbook_admin"/>
+            <field name="perm_read" eval="True"/>
+            <field name="perm_write" eval="True"/>
+            <field name="perm_create" eval="True"/>
+            <field name="perm_delete" eval="True"/>
+        </record>
+        <!-- cashbook: read/write -->
+        <record model="ir.model.access" id="access_split-group_cashbook">
+            <field name="model" search="[('model', '=', 'cashbook.split')]"/>
+            <field name="group" ref="group_cashbook"/>
+            <field name="perm_read" eval="True"/>
+            <field name="perm_write" eval="True"/>
+            <field name="perm_create" eval="True"/>
+            <field name="perm_delete" eval="True"/>
+        </record>
+
+        <!-- permission by rule - admin -->
+        <record model="ir.rule.group" id="rg_split_write_adm">
+            <field name="model" search="[('model', '=', 'cashbook.split')]"/>
+            <field name="name">Administrators: Splitbooking line read/write</field>
+            <field name="global_p" eval="False"/>
+            <field name="default_p" eval="False"/>
+            <field name="perm_read" eval="True"/>
+            <field name="perm_write" eval="True"/>
+            <field name="perm_create" eval="True"/>
+            <field name="perm_delete" eval="True"/>
+        </record>
+        <record model="ir.rule" id="rg_split_write_adm-1">
+            <field name="domain" eval="[]" pyson="1"/>
+            <field name="rule_group" ref="rg_split_write_adm"/>
+        </record>
+        <record model="ir.rule.group-res.group" id="rg_split_write_adm-group_cashbook_admin">
+            <field name="rule_group" ref="rg_split_write_adm"/>
+            <field name="group" ref="group_cashbook_admin"/>
+        </record>
+
+        <!-- permission by rule - read/write: owner, reviewer -->
+        <record model="ir.rule.group" id="rg_split_write">
+            <field name="model" search="[('model', '=', 'cashbook.split')]"/>
+            <field name="name">Owners and reviewers: Splitbooking line write</field>
+            <field name="global_p" eval="False"/>
+            <field name="default_p" eval="False"/>
+            <field name="perm_read" eval="True"/>
+            <field name="perm_write" eval="True"/>
+            <field name="perm_create" eval="True"/>
+            <field name="perm_delete" eval="True"/>
+        </record>
+        <record model="ir.rule" id="rg_split_write-1">
+            <field name="domain" eval="['OR',
+                    ('line.cashbook.owner.id', '=', Eval('user', {}).get('id', -1)),
+                    ('line.cashbook.reviewer.id', 'in', Eval('user', {}).get('groups', [])),
+                ]" pyson="1"/>
+            <field name="rule_group" ref="rg_split_write"/>
+        </record>
+        <record model="ir.rule.group-res.group" id="rg_split_write-group_cashbook">
+            <field name="rule_group" ref="rg_split_write"/>
+            <field name="group" ref="group_cashbook"/>
+        </record>
+
+        <!-- permission by rule - read: observer -->
+        <record model="ir.rule.group" id="rg_split_read">
+            <field name="model" search="[('model', '=', 'cashbook.split')]"/>
+            <field name="name">Observer: Splitbooking line read</field>
+            <field name="global_p" eval="False"/>
+            <field name="default_p" eval="False"/>
+            <field name="perm_read" eval="True"/>
+            <field name="perm_write" eval="False"/>
+            <field name="perm_create" eval="False"/>
+            <field name="perm_delete" eval="False"/>
+        </record>
+        <record model="ir.rule" id="rg_split_read-1">
+            <field name="domain" eval="[
+                    ('line.cashbook.observer.id', 'in', Eval('user', {}).get('groups', [])),
+                ]" pyson="1"/>
+            <field name="rule_group" ref="rg_split_read"/>
+        </record>
+        <record model="ir.rule.group-res.group" id="rg_split_read-group_cashbook">
+            <field name="rule_group" ref="rg_split_read"/>
+            <field name="group" ref="group_cashbook"/>
+        </record>
+
+        <record model="ir.rule.group" id="rg_split_companies">
+            <field name="name">User in companies</field>
+            <field name="model"
+                search="[('model', '=', 'cashbook.split')]"/>
+            <field name="global_p" eval="True"/>
+        </record>
+        <record model="ir.rule" id="r_split_companies">
+            <field name="domain"
+                eval="[('line.cashbook.company', 'in', Eval('companies', []))]"
+                pyson="1"/>
+            <field name="rule_group" ref="rg_split_companies"/>
+        </record>
+
+    </data>
+</tryton>
diff --git a/tryton.cfg b/tryton.cfg
index 92dec51..dab4bf6 100644
--- a/tryton.cfg
+++ b/tryton.cfg
@@ -16,6 +16,7 @@ xml:
     configuration.xml
     book.xml
     line.xml
+    splitline.xml
     wizard_openline.xml
     wizard_runreport.xml
     menu.xml
diff --git a/view/line_form.xml b/view/line_form.xml
index 69b25a3..c0b553b 100644
--- a/view/line_form.xml
+++ b/view/line_form.xml
@@ -44,6 +44,8 @@ full copyright notices and license terms. -->
     </group>
     <newline/>
 
+    <field name="splitlines" colspan="4" yexpand="1"/>
+    <newline/>
     <field name="references" colspan="4" yexpand="1"/>
     <newline/>
 
diff --git a/view/split_form.xml b/view/split_form.xml
new file mode 100644
index 0000000..3773e8f
--- /dev/null
+++ b/view/split_form.xml
@@ -0,0 +1,18 @@
+<?xml version="1.0"?>
+<!-- This file is part of the cashbook-module from m-ds for Tryton.
+The COPYRIGHT file at the top level of this repository contains the
+full copyright notices and license terms. -->
+<form col="4">
+
+    <label name="line"/>
+    <field name="line" colspan="3"/>
+
+    <label name="amount"/>
+    <field name="amount" symbol="currency"/>
+    <label name="category"/>
+    <field name="category"/>
+
+    <group name="description" colspan="4" col="1" string="Description" yexpand="1">
+        <field name="description" yfill="1"/>
+    </group>
+</form>
diff --git a/view/split_list.xml b/view/split_list.xml
new file mode 100644
index 0000000..2abdcff
--- /dev/null
+++ b/view/split_list.xml
@@ -0,0 +1,11 @@
+<?xml version="1.0"?>
+<!-- This file is part of the cashbook-module from m-ds for Tryton.
+The COPYRIGHT file at the top level of this repository contains the
+full copyright notices and license terms. -->
+<tree>
+    <field name="line" tree_invisible="1"/>
+    <field name="category_view"/>
+    <field name="description" expand="1"/>
+    <field name="amount" sum="Amount"/>
+    <field name="currency"/>
+</tree>