diff --git a/app/assets/javascripts/application.js.coffee b/app/assets/javascripts/application.js.coffee
index 95fff8c9..5baec4fa 100644
--- a/app/assets/javascripts/application.js.coffee
+++ b/app/assets/javascripts/application.js.coffee
@@ -43,6 +43,7 @@
 #= require accounting_posts
 #= require reports_orders
 #= require reports_invoices
+#= require reports_billing
 #= require expenses
 #= require expense_reviews
 #= require meal_compensations
diff --git a/app/assets/javascripts/reports_billing.js.coffee b/app/assets/javascripts/reports_billing.js.coffee
new file mode 100644
index 00000000..f990e6e6
--- /dev/null
+++ b/app/assets/javascripts/reports_billing.js.coffee
@@ -0,0 +1,24 @@
+#  Copyright (c) 2006-2017, Puzzle ITC GmbH. This file is part of
+#  PuzzleTime and licensed under the Affero General Public License version 3
+#  or later. See the COPYING file at the top-level directory or at
+#  https://github.com/puzzle/puzzletime.
+
+
+app = window.App ||= {}
+
+app.reportsBilling = new class
+  init: ->
+    @dateFilterChanged()
+
+  dateFilterChanged: ->
+    $('.billing_reports form[role="filter"]').find('#start_date,#end_date')
+      .datepicker('option', 'disabled', $('#period_shortcut').val())
+    if $('#period_shortcut').val()
+      $('.billing_reports form[role="filter"]').find('#start_date,#end_date').val("")
+
+$(document).on('ajax:success', '.billing_reports form[role="filter"]', ->
+  app.reportsBilling.init()
+)
+
+$(document).on 'turbolinks:load', ->
+  app.reportsBilling.init()
diff --git a/app/controllers/billing_reports_controller.rb b/app/controllers/billing_reports_controller.rb
new file mode 100644
index 00000000..363c737b
--- /dev/null
+++ b/app/controllers/billing_reports_controller.rb
@@ -0,0 +1,54 @@
+# frozen_string_literal: true
+
+#  Copyright (c) 2006-2017, Puzzle ITC GmbH. This file is part of
+#  PuzzleTime and licensed under the Affero General Public License version 3
+#  or later. See the COPYING file at the top-level directory or at
+#  https://github.com/puzzle/puzzletime.
+
+class BillingReportsController < ApplicationController
+  include DryCrud::Rememberable
+  include WithPeriod
+
+  self.remember_params = %w[start_date end_date period_shortcut department_id
+                            client_work_item_id category_work_item_id kind_id
+                            status_id responsible_id]
+
+  before_action :authorize_class
+
+  def index
+    respond_to do |format|
+      set_period
+      @report = Billing::Report.new(@period, params)
+      format.html do
+        set_filter_values
+        unless @report.filters_defined?
+          params[:department_id] ||= @user.department_id
+          params[:responsible_id] ||= @user.id
+          params.reverse_merge!(period_shortcut: '0m')
+          set_period
+          @report = Billing::Report.new(@period, params)
+        end
+      end
+      format.js do
+        set_filter_values
+      end
+    end
+  end
+
+  private
+
+  def set_filter_values
+    @departments = Department.list
+    @clients = WorkItem.joins(:client).list
+    @categories = []
+    @categories = WorkItem.find(params[:client_work_item_id]).categories.list if params[:client_work_item_id].present?
+    @order_kinds = OrderKind.list
+    @order_status = OrderStatus.list
+    @order_responsibles = Employee.joins(:managed_orders).distinct.list
+    @target_scopes = TargetScope.list
+  end
+
+  def authorize_class
+    authorize!(:reports, Order)
+  end
+end
diff --git a/app/domain/billing/report.rb b/app/domain/billing/report.rb
new file mode 100644
index 00000000..88fcf558
--- /dev/null
+++ b/app/domain/billing/report.rb
@@ -0,0 +1,200 @@
+# frozen_string_literal: true
+
+#  Copyright (c) 2006-2017, Puzzle ITC GmbH. This file is part of
+#  PuzzleTime and licensed under the Affero General Public License version 3
+#  or later. See the COPYING file at the top-level directory or at
+#  https://github.com/puzzle/puzzletime.
+
+module Billing
+  class Report
+    include Filterable
+
+    attr_reader :period, :params
+
+    def initialize(period, params = {})
+      @period = period
+      @params = params
+    end
+
+    def page(&)
+      section = entries[((current_page - 1) * limit_value)...(current_page * limit_value)]
+      ([total] + section).each(&) if section.present?
+    end
+
+    def entries
+      @entries ||= sort_entries(load_entries)
+    end
+
+    def total
+      @total ||= Billing::Report::Total.new(self)
+    end
+
+    def current_page
+      (params[:page] || 1).to_i
+    end
+
+    def total_pages
+      (entries.size / limit_value.to_f).ceil
+    end
+
+    def limit_value
+      20
+    end
+
+    delegate :present?, to: :entries
+
+    def filters_defined?
+      filters = params.except(:action, :controller, :format, :utf8, :page,
+                              :clear)
+      filters.present? && filters.values.any?(&:present?)
+    end
+
+    private
+
+    def load_entries
+      orders = load_orders.to_a
+      worktimes = load_worktimes(orders)
+      accounting_posts = accounting_posts_to_hash(load_accounting_posts(orders))
+      hours = hours_to_hash(load_accounting_post_hours(accounting_posts.values))
+      invoices = invoices_to_hash(load_invoices(orders))
+      entries = orders.filter_map { |o| build_entry(o, worktimes, accounting_posts, hours, invoices) }
+      entries.filter { |e| e.not_billed_hours.positive? } # Only show if there are unbilled HOURS
+    end
+
+    # prepare worktimes, as some columns take data directly from worktimes
+    def load_worktimes(orders)
+      Worktime.in_period(@period)
+              .joins(:work_item)
+              .joins('INNER JOIN accounting_posts ON accounting_posts.work_item_id = work_items.id')
+              .joins('INNER JOIN orders ON orders.work_item_id = ANY (work_items.path_ids)')
+              .where(orders: { id: orders.collect(&:id) })
+              .where(billable: true)
+              .select('orders.id AS order_id, SUM(worktimes.hours) AS hours, (worktimes.invoice_id IS NOT NULL) AS has_invoice,  SUM(worktimes.hours * accounting_posts.offered_rate) AS amount')
+              .group('order_id, has_invoice')
+              .group_by { |time| time['has_invoice'].present? }
+              .transform_values { |partition| partition.index_by(&:order_id) }
+    end
+
+    def load_orders
+      entries = Order.list.includes(:status, :targets, :order_uncertainties)
+      entries = filter_by_parent(entries)
+      filter_entries_by(entries, :kind_id, :responsible_id, :status_id, :department_id)
+    end
+
+    def load_accounting_posts(orders)
+      AccountingPost.joins(:work_item)
+                    .joins('INNER JOIN orders ON orders.work_item_id = ANY (work_items.path_ids)')
+                    .where(orders: { id: orders.collect(&:id) })
+                    .pluck('orders.id, accounting_posts.id, accounting_posts.offered_total, ' \
+                           'accounting_posts.offered_rate, accounting_posts.offered_hours')
+    end
+
+    def accounting_posts_to_hash(result)
+      result.each_with_object(Hash.new { |h, k| h[k] = {} }) do |row, hash|
+        hash[row.first][row[1]] = { offered_total: row[2],
+                                    offered_rate: row[3],
+                                    offered_hours: row[4] }
+      end
+    end
+
+    def load_accounting_post_hours(accounting_posts)
+      accounting_post_hours =
+        Worktime
+        .joins(:work_item)
+        .joins('INNER JOIN accounting_posts ON ' \
+               'accounting_posts.work_item_id = ANY (work_items.path_ids)')
+        .where(accounting_posts: { id: accounting_posts.collect(&:keys).flatten })
+
+      accounting_post_hours = accounting_post_hours.in_period(period) if params[:status_preselection].blank? || params[:status_preselection] == 'not_closed'
+
+      accounting_post_hours
+        .group('accounting_posts.id, worktimes.billable')
+        .pluck('accounting_posts.id, worktimes.billable, SUM(worktimes.hours)')
+    end
+
+    def hours_to_hash(result)
+      result.each_with_object(Hash.new { |h, k| h[k] = Hash.new(0) }) do |row, hash|
+        hash[row.first][row.second] = row.last
+      end
+    end
+
+    def load_invoices(orders)
+      invoices = Invoice.where(order_id: orders.collect(&:id))
+
+      invoices = invoices.where(period.where_condition('billing_date')) if params[:status_preselection].blank? || params[:status_preselection] == 'not_closed'
+
+      invoices
+        .group('order_id')
+        .pluck('order_id, SUM(total_amount) AS total_amount, SUM(total_hours) AS total_hours')
+    end
+
+    def invoices_to_hash(result)
+      result.each_with_object(Hash.new { |h, k| h[k] = Hash.new(0) }) do |row, hash|
+        hash[row.first][:total_amount] = row[1]
+        hash[row.first][:total_hours] = row[2]
+      end
+    end
+
+    def build_entry(order, worktimes, accounting_posts, hours, invoices)
+      posts = accounting_posts[order.id]
+      post_hours = hours.slice(*posts.keys)
+
+      Billing::Report::Entry.new(order, worktimes, posts, post_hours, invoices[order.id])
+    end
+
+    def filter_by_parent(orders)
+      if params[:category_work_item_id].present?
+        orders.where('? = ANY (work_items.path_ids)', params[:category_work_item_id])
+      elsif params[:client_work_item_id].present?
+        orders.where('? = ANY (work_items.path_ids)', params[:client_work_item_id])
+      else
+        orders
+      end
+    end
+
+    def sort_entries(entries)
+      dir = params[:sort_dir].to_s.casecmp('desc').zero? ? -1 : 1
+      if sort_by_string?
+        sort_by_string(entries, dir)
+      elsif sort_by_number?
+        sort_by_number(entries, dir)
+      else
+        entries
+      end
+    end
+
+    def sort_by_string?
+      %w[client].include?(params[:sort])
+    end
+
+    def sort_by_number?
+      Billing::Report::Entry.public_instance_methods(false)
+                            .collect(&:to_s)
+                            .include?(params[:sort])
+    end
+
+    def sort_by_target?
+      params[:sort].to_s.match(/\Atarget_scope_(\d+)\z/)
+    end
+
+    def sort_by_string(entries, dir)
+      sorted = entries.sort_by do |e|
+        e.send(params[:sort])
+      end
+      sorted.reverse! if dir.positive?
+      sorted
+    end
+
+    def sort_by_number(entries, dir)
+      entries.sort_by do |e|
+        e.send(params[:sort]).to_f * dir
+      end
+    end
+
+    def sort_by_target(entries, target_scope_id, dir)
+      entries.sort_by do |e|
+        dir * OrderTarget::RATINGS.index(e.target(target_scope_id).try(:rating)).to_i
+      end
+    end
+  end
+end
diff --git a/app/domain/billing/report/entry.rb b/app/domain/billing/report/entry.rb
new file mode 100644
index 00000000..e4e0e0c2
--- /dev/null
+++ b/app/domain/billing/report/entry.rb
@@ -0,0 +1,124 @@
+# frozen_string_literal: true
+
+#  Copyright (c) 2006-2017, Puzzle ITC GmbH. This file is part of
+#  PuzzleTime and licensed under the Affero General Public License version 3
+#  or later. See the COPYING file at the top-level directory or at
+#  https://github.com/puzzle/puzzletime.
+
+module Billing
+  class Report
+    class Entry < SimpleDelegator
+      attr_reader :order, :accounting_posts, :hours, :invoices
+
+      def initialize(order, worktimes, accounting_posts, hours, invoices)
+        super(order)
+        @order = order
+        @worktimes = worktimes
+        @accounting_posts = accounting_posts
+        @hours = hours
+        @invoices = invoices
+      end
+
+      def client
+        work_item.path_names.lines.to_a.first.strip
+      end
+
+      def category
+        work_item.path_ids.size > 2 ? work_item.path_names.lines.to_a.second.strip : nil
+      end
+
+      def offered_amount
+        @offered_amount ||= sum_accounting_posts { |id| post_value(id, :offered_total) }
+      end
+
+      def offered_rate
+        @offered_rate ||=
+          if offered_hours.positive?
+            (offered_amount / offered_hours).to_d
+          else
+            rates = sum_accounting_posts { |id| post_value(id, :offered_rate) }
+            rates.positive? ? rates / accounting_posts.size : nil
+          end
+      end
+
+      def supplied_amount
+        @supplied_amount ||= sum_accounting_posts { |id| post_value(id, :offered_rate) * post_hours(id) }
+      end
+
+      def supplied_hours
+        @supplied_hours ||= sum_accounting_posts { |id| post_hours(id) }
+      end
+
+      def billable_amount
+        @billable_amount ||= sum_accounting_posts { |id| post_value(id, :offered_rate) * post_hours(id, true) }
+      end
+
+      def billable_hours
+        @billable_hours ||= sum_accounting_posts { |id| post_hours(id, true) }
+      end
+
+      def billed_amount
+        return 0 unless @worktimes.present? && @worktimes[true].present?
+
+        entry = @worktimes[true][@order.id]
+        entry.present? ? entry['amount'] || 0 : 0
+      end
+
+      def not_billed_hours
+        return 0 unless @worktimes.present? && @worktimes[false].present?
+
+        entry = @worktimes[false][@order.id]
+        entry.present? ? entry['hours'] || 0 : 0
+      end
+
+      def not_billed_amount
+        return 0 unless @worktimes.present? && @worktimes[false].present?
+
+        entry = @worktimes[false][@order.id]
+        entry.present? ? entry['amount'] || 0 : 0
+      end
+
+      def billed_hours
+        invoices[:total_hours].to_d
+      end
+
+      def billability
+        @billability ||= supplied_hours.positive? ? (billable_hours / supplied_hours * 100).round : nil
+      end
+
+      def billed_rate
+        @billed_rate ||= billable_hours.positive? ? billed_amount / billable_hours : nil
+      end
+
+      def target(scope_id)
+        targets.find { |t| t.target_scope_id == scope_id.to_i }
+      end
+
+      private
+
+      def sum_accounting_posts(&)
+        accounting_posts.keys.sum(&)
+      end
+
+      def post_hours(id, billable = nil)
+        h = hours[id]
+        return BigDecimal(0) unless h
+
+        if billable.nil?
+          h.values.sum.to_d
+        else
+          h[billable].to_d
+        end
+      end
+
+      def post_value(id, key)
+        accounting_posts[id][key] || 0
+      end
+
+      # caching these explicitly gives quite a performance benefit if many orders are exported
+      def targets
+        @targets ||= order.targets.to_a
+      end
+    end
+  end
+end
diff --git a/app/domain/billing/report/total.rb b/app/domain/billing/report/total.rb
new file mode 100644
index 00000000..c707ae1b
--- /dev/null
+++ b/app/domain/billing/report/total.rb
@@ -0,0 +1,42 @@
+# frozen_string_literal: true
+
+#  Copyright (c) 2006-2017, Puzzle ITC GmbH. This file is part of
+#  PuzzleTime and licensed under the Affero General Public License version 3
+#  or later. See the COPYING file at the top-level directory or at
+#  https://github.com/puzzle/puzzletime.
+
+module Billing
+  class Report
+    class Total
+      delegate :entries, to: :@report
+
+      def initialize(report)
+        @report = report
+      end
+
+      def parent_names; end
+
+      def to_s
+        "Total (#{entries.count})"
+      end
+
+      def supplied_amount
+        entries.sum(&:supplied_amount)
+      end
+
+      def billable_amount
+        entries.sum(&:billable_amount)
+      end
+
+      def billed_amount
+        @billed_amount ||= entries.sum(&:billed_amount)
+      end
+
+      def not_billed_amount
+        @not_billed_amount ||= entries.sum(&:not_billed_amount)
+      end
+
+      def target(_id); end
+    end
+  end
+end
diff --git a/app/views/billing_reports/_filters.html.haml b/app/views/billing_reports/_filters.html.haml
new file mode 100644
index 00000000..f71b2df7
--- /dev/null
+++ b/app/views/billing_reports/_filters.html.haml
@@ -0,0 +1,51 @@
+-#  Copyright (c) 2006-2017, Puzzle ITC GmbH. This file is part of
+-#  PuzzleTime and licensed under the Affero General Public License version 3
+-#  or later. See the COPYING file at the top-level directory or at
+-#  https://github.com/puzzle/puzzletime.
+
+
+= form_tag(nil, method: :get, class: 'form-inline', role: 'filter', remote: true, data: { spin: true }) do
+  = hidden_field_tag :page, 1
+
+  = direct_filter_date(:start_date, 'Zeiten von', @period.start_date)
+  = direct_filter_date(:end_date, 'bis', @period.end_date)
+
+  = direct_filter_select(:period_shortcut,
+    nil,
+    params[:status_preselection] == 'closed' ? predefined_past_quarter_period_options : predefined_past_period_options,
+    prompt: 'benutzerdefiniert')
+
+  = direct_filter_select(:department_id,
+                         'OE',
+                         @departments,
+                         class: 'searchable',
+                         multiple: true)
+
+  = direct_filter_select(:client_work_item_id,
+                         'Kunde',
+                         @clients,
+                         class: 'searchable',
+                         style: 'width: 360px;',
+                         data: { update: '#category_work_item_id',
+                                 url: categories_clients_path })
+
+  = direct_filter_select(:kind_id,
+                         'Auftragsart',
+                         @order_kinds,
+                         class: 'searchable',
+                         multiple: true)
+
+  = direct_filter_select(:status_id,
+                         'Status',
+                         @order_status,
+                         class: 'searchable',
+                         multiple: true)
+
+  = direct_filter_select(:responsible_id,
+                         'Verantwortlich',
+                         @order_responsibles,
+                         class: 'searchable',
+                         multiple: true)
+
+  .form-group
+    = spinner
diff --git a/app/views/billing_reports/_list.html.haml b/app/views/billing_reports/_list.html.haml
new file mode 100644
index 00000000..74f8d81e
--- /dev/null
+++ b/app/views/billing_reports/_list.html.haml
@@ -0,0 +1,98 @@
+-#  Copyright (c) 2006-2017, Puzzle ITC GmbH. This file is part of
+-#  PuzzleTime and licensed under the Affero General Public License version 3
+-#  or later. See the COPYING file at the top-level directory or at
+-#  https://github.com/puzzle/puzzletime.
+
+- if @report.filters_defined?
+  - if @report.present?
+    .table Hinweis: Es werden nur Aufträge mit noch nicht verrechneten Leistungen angezeigt.
+    .unindented
+      %table.orders-report.table.table-hover
+        %thead
+          %tr
+            %th
+              = sort_link(:client, 'Kunde')
+              %br/
+              Auftrag
+            %th.nowrap
+              Status
+            %th.right.nowrap{title: 'Produkt aus allen geleisteten Stunden und offeriertem Stundensatz'}
+              = sort_link(:supplied_amount, 'Geleistet')
+            %th.right.nowrap{title: 'Produkt aus allen verrechenbaren Stunden und offeriertem Stundensatz'}
+              = sort_link(:billable_amount, 'Verrechenbar')
+            %th.right.nowrap{title: 'Kostensumme der verrechenbaren Leistungen, die im gewählten Zeitraum erbracht wurden und auf einer Rechnung sind'}
+              = sort_link(:billed_amount, 'Verrechnete Leistungen')
+            %th.right.nowrap{title: 'Kostensumme aller verrechenbaren Leistungen, die im gewählten Zeitraum erbracht wurden und noch keiner Rechnung zugeteilt sind'}
+              = sort_link(:not_billed_amount, 'Verrechnung offen')
+            %th.center
+
+        %tbody
+          - @report.page do |order|
+            - if order.instance_of? Billing::Report::Total
+              %td
+                = order
+              %td
+              %td
+                .data-item
+                  %span.figure= f(order.supplied_amount.to_f)
+                  %span.unit= currency
+              %td
+                .data-item
+                  %span.figure= f(order.billable_amount.to_f)
+                  %span.unit= currency
+              %td.right
+                .data-item
+                  %span.figure= f(order.billed_amount.to_f)
+                  %span.unit= currency
+              %td.right
+                .data-item
+                  %span.figure= f(order.not_billed_amount.to_f)
+                  %span.unit= currency
+              %td.center
+            - else
+              %tr
+                %td
+                  - if order.order
+                    = order.parent_names
+                    %br/
+                    %span.subtitle
+                      = link_to_if(can?(:show, order.order),
+                                  "#{order.work_item.path_shortnames}: #{order}",
+                                  can?(:update, order.order) ? edit_order_path(order) : order_path(order))
+                  - else
+                    %span.subtitle= order
+                %td
+                  - if order.status
+                    %span{class: "label label-#{order.status.style}"}
+                      = order.status.name
+                    %br/
+                  - if order.closed_at
+                    %span.data-item
+                      %span.unit
+                        = I18n.l(order.closed_at, format: '%d.%m.%Y')
+                %td
+                  .data-item
+                    %span.figure= f(order.supplied_amount.to_f)
+                    %span.unit= currency
+                %td
+                  .data-item
+                    %span.figure= f(order.billable_amount.to_f)
+                    %span.unit= currency
+                %td.right
+                  .data-item
+                    %span.figure= f(order.billed_amount.to_f)
+                    %span.unit= currency
+                %td.right
+                  .data-item
+                    %span.figure= f(order.not_billed_amount.to_f)
+                    %span.unit= currency
+                %td.center
+                  = link_to(picon('time'), order_order_services_path(order_id: order.order, invoice_id: '[leer]', billable: true, start_date: @period.start_date, end_date: @period.end_date), title: 'noch nicht verrechnete Leistungen anzeigen')
+
+    %p= paginate @report
+
+  - else
+    .table= ti(:no_list_entries)
+
+- else
+  .table Bitte wählen Sie mindestes einen Filter aus.
diff --git a/app/views/billing_reports/_submenu.html.haml b/app/views/billing_reports/_submenu.html.haml
new file mode 100644
index 00000000..48478a26
--- /dev/null
+++ b/app/views/billing_reports/_submenu.html.haml
@@ -0,0 +1,6 @@
+-#  Copyright (c) 2006-2017, Puzzle ITC GmbH. This file is part of
+-#  PuzzleTime and licensed under the Affero General Public License version 3
+-#  or later. See the COPYING file at the top-level directory or at
+-#  https://github.com/puzzle/puzzletime.
+
+= render 'orders/submenu'
diff --git a/app/views/billing_reports/index.html.haml b/app/views/billing_reports/index.html.haml
new file mode 100644
index 00000000..ab21cee9
--- /dev/null
+++ b/app/views/billing_reports/index.html.haml
@@ -0,0 +1,13 @@
+-#  Copyright (c) 2006-2017, Puzzle ITC GmbH. This file is part of
+-#  PuzzleTime and licensed under the Affero General Public License version 3
+-#  or later. See the COPYING file at the top-level directory or at
+-#  https://github.com/puzzle/puzzletime.
+
+
+%ul.nav.nav-tabs{ role: 'tablist' }
+- @title ||= 'Verrechnungs-Controlling'
+
+%p= render 'filters'
+
+.list
+  = render 'list'
diff --git a/app/views/billing_reports/index.js.haml b/app/views/billing_reports/index.js.haml
new file mode 100644
index 00000000..33010bc2
--- /dev/null
+++ b/app/views/billing_reports/index.js.haml
@@ -0,0 +1,7 @@
+-#  Copyright (c) 2006-2017, Puzzle ITC GmbH. This file is part of
+-#  PuzzleTime and licensed under the Affero General Public License version 3
+-#  or later. See the COPYING file at the top-level directory or at
+-#  https://github.com/puzzle/puzzletime.
+
+$('.list').html('#{j(render('list'))}');
+= render 'shared/flash_alert'
\ No newline at end of file
diff --git a/app/views/orders/_submenu.html.haml b/app/views/orders/_submenu.html.haml
index cbf3c935..f21bac9b 100644
--- a/app/views/orders/_submenu.html.haml
+++ b/app/views/orders/_submenu.html.haml
@@ -12,6 +12,11 @@
         reports_orders_path(clear: 1),
         reports_orders_path
 
+- if can?(:reports, Order)
+  = nav 'Verrechnungs-Controlling',
+        reports_billing_path(clear: 1),
+        reports_billing_path
+
 - if can?(:managed, Evaluations::Evaluation)
   = nav 'Meine Aufträge', evaluation_path('managed', clear: 1)
 
diff --git a/config/routes.rb b/config/routes.rb
index 2f6ad9c0..21956c39 100644
--- a/config/routes.rb
+++ b/config/routes.rb
@@ -221,6 +221,7 @@
   scope '/reports' do
     get :orders, to: 'order_reports#index', as: :reports_orders
     get :invoices, to: 'invoice_reports#index', as: :reports_invoices
+    get :billing, to: 'billing_reports#index', as: :reports_billing
     get :workload, to: 'workload_report#index', as: :reports_workload
     get :revenue, to: 'revenue_reports#index', as: :reports_revenue
     get :capacity, to: 'capacity_report#index', as: :reports_capacity
diff --git a/test/domain/billing/report_test.rb b/test/domain/billing/report_test.rb
new file mode 100644
index 00000000..3f50995d
--- /dev/null
+++ b/test/domain/billing/report_test.rb
@@ -0,0 +1,136 @@
+# frozen_string_literal: true
+
+#  Copyright (c) 2006-2017, Puzzle ITC GmbH. This file is part of
+#  PuzzleTime and licensed under the Affero General Public License version 3
+#  or later. See the COPYING file at the top-level directory or at
+#  https://github.com/puzzle/puzzletime.
+
+require 'test_helper'
+
+module Billing
+  class ReportTest < ActiveSupport::TestCase
+    ### filtering
+
+    test 'contains all orders that have > 0 hours of unbilled worktimes' do
+      assert_equal 3, report.entries.size
+    end
+
+    test 'filter by status' do
+      report(status_id: order_statuses(:abgeschlossen))
+
+      assert_equal [orders(:allgemein)], report.entries.collect(&:order)
+    end
+
+    test 'filter by responsible' do
+      report(responsible_id: employees(:long_time_john).id)
+
+      assert_equal [orders(:webauftritt)], report.entries.collect(&:order)
+    end
+
+    test 'filter by department' do
+      report(department_id: departments(:devtwo).id)
+
+      assert_empty report.entries
+    end
+
+    test 'filter by kind' do
+      report(kind_id: order_kinds(:projekt).id)
+
+      assert_equal [orders(:webauftritt)], report.entries.collect(&:order)
+    end
+
+    test 'filter by responsible and department' do
+      report(responsible_id: employees(:lucien).id, department_id: departments(:devone).id)
+
+      assert_equal [orders(:puzzletime)], report.entries.collect(&:order)
+    end
+
+    test 'filter too restrictive' do
+      report(kind_id: order_kinds(:mandat).id,
+             department_id: departments(:sys).id,
+             status_id: order_statuses(:bearbeitung).id)
+
+      assert_empty report.entries
+    end
+
+    test 'filter by client' do
+      report(client_work_item_id: work_items(:puzzle).id)
+
+      assert_equal orders(:allgemein, :puzzletime), report.entries.collect(&:order)
+    end
+
+    test 'filter by start date' do
+      report(period: Period.new(Date.new(2006, 12, 11), nil))
+
+      assert_equal [orders(:webauftritt)], report.entries.collect(&:order)
+    end
+
+    test 'filter by end date' do
+      report(period: Period.new(nil, Date.new(2006, 12, 1)))
+
+      assert_equal [orders(:allgemein)], report.entries.collect(&:order)
+    end
+
+    test 'filter by period' do
+      report(period: Period.new(Date.new(2006, 12, 4), Date.new(2006, 12, 6)))
+
+      assert_equal [orders(:allgemein)], report.entries.collect(&:order)
+    end
+
+    ### sorting
+
+    test 'sort by client' do
+      report(sort: 'client', sort_dir: 'desc')
+
+      assert_equal orders(:allgemein, :puzzletime, :webauftritt), report.entries.collect(&:order)
+    end
+
+    test 'sort by target time' do
+      report(sort: "target_scope_#{target_scopes(:time).id}", sort_dir: 'desc')
+
+      assert_equal orders(:allgemein, :puzzletime, :webauftritt), report.entries.collect(&:order)
+    end
+
+    test 'sort by not_billed_amount' do
+      report(sort: 'not_billed_amount', sort_dir: 'desc')
+
+      assert_equal orders(:webauftritt, :puzzletime, :allgemein), report.entries.collect(&:order)
+    end
+
+    ### calculating
+
+    test 'it counts orders' do
+      assert_equal 'Total (3)', report.total.to_s
+    end
+
+    test 'billable_amount is always sum of not_billed_amount and billed_amount' do
+      report.entries.each do |e|
+        assert_equal e.not_billed_amount + e.billed_amount, e.billable_amount
+      end
+    end
+
+    test 'correctly reflect unbilled hours' do
+      order = orders(:webauftritt)
+      Fabricate(:contract, order:)
+      Fabricate(:ordertime, work_item: work_items(:webauftritt), employee: employees(:pascal), hours: 10,
+                            work_date: '2020-10-10')
+
+      Fabricate(:invoice, order:, work_items: [work_items(:webauftritt)], employees: [employees(:pascal)],
+                          period_from: '2020-10-01', period_to: '2020-10-20', billing_date: '2020-12-01')
+
+      entry_ptime = report.entries.find { |e| e.order == orders(:puzzletime) }
+      entry_webauftritt = report.entries.find { |e| e.order == orders(:webauftritt) }
+
+      assert_in_delta 24, entry_ptime.not_billed_amount
+      assert_in_delta 2520, entry_webauftritt.not_billed_amount
+      assert_in_delta 1400, entry_webauftritt.billed_amount
+    end
+
+    private
+
+    def report(params = {})
+      period = params.delete(:period) || Period.new(nil, nil)
+      @report ||= Billing::Report.new(period, params)
+    end
+  end
+end