diff --git a/internal/modules/closings/controllers/closing.controller.go b/internal/modules/closings/controllers/closing.controller.go
index 1a472f03..a10d6a94 100644
--- a/internal/modules/closings/controllers/closing.controller.go
+++ b/internal/modules/closings/controllers/closing.controller.go
@@ -78,6 +78,36 @@ func (u *ClosingController) GetOne(c *fiber.Ctx) error {
 		})
 }
 
+func (u *ClosingController) GetOverheadByProjectFlockKandang(c *fiber.Ctx) error {
+	projectParam := c.Params("project_flock_id")
+	kandangParam := c.Params("project_flock_kandang_id")
+
+	projectFlockID, err := strconv.Atoi(projectParam)
+	if err != nil || projectFlockID <= 0 {
+		return fiber.NewError(fiber.StatusBadRequest, "Invalid project_flock_id")
+	}
+
+	pfkID, err := strconv.Atoi(kandangParam)
+	if err != nil || pfkID <= 0 {
+		return fiber.NewError(fiber.StatusBadRequest, "Invalid project_flock_kandang_id")
+	}
+
+	kandangID := uint(pfkID)
+
+	result, err := u.ClosingService.GetOverhead(c, uint(projectFlockID), &kandangID)
+	if err != nil {
+		return err
+	}
+
+	return c.Status(fiber.StatusOK).
+		JSON(response.Success{
+			Code:    fiber.StatusOK,
+			Status:  "success",
+			Message: "Get overhead by project flock kandang successfully",
+			Data:    result,
+		})
+}
+
 func (u *ClosingController) GetClosingSummary(c *fiber.Ctx) error {
 	param := c.Params("projectFlockId")
 
@@ -153,14 +183,25 @@ func (u *ClosingController) GetPenjualanByProjectFlockKandang(c *fiber.Ctx) erro
 }
 
 func (u *ClosingController) GetOverhead(c *fiber.Ctx) error {
-	param := c.Params("project_flock_id")
+	projectParam := c.Params("project_flock_id")
+	kandangParam := c.Params("project_flock_kandang_id")
 
-	projectFlockID, err := strconv.Atoi(param)
-	if err != nil {
-		return fiber.NewError(fiber.StatusBadRequest, "Invalid Project Flock Id")
+	projectFlockID, err := strconv.Atoi(projectParam)
+	if err != nil || projectFlockID <= 0 {
+		return fiber.NewError(fiber.StatusBadRequest, "Invalid project_flock_id")
 	}
 
-	result, err := u.ClosingService.GetOverhead(c, uint(projectFlockID))
+	var projectFlockKandangID *uint
+	if kandangParam != "" {
+		pfkID, err := strconv.Atoi(kandangParam)
+		if err != nil || pfkID <= 0 {
+			return fiber.NewError(fiber.StatusBadRequest, "Invalid project_flock_kandang_id")
+		}
+		kandangID := uint(pfkID)
+		projectFlockKandangID = &kandangID
+	}
+
+	result, err := u.ClosingService.GetOverhead(c, uint(projectFlockID), projectFlockKandangID)
 	if err != nil {
 		return err
 	}
diff --git a/internal/modules/closings/dto/closingKeuangan.dto.go b/internal/modules/closings/dto/closingKeuangan.dto.go
index 08bfb5fc..fa99a59d 100644
--- a/internal/modules/closings/dto/closingKeuangan.dto.go
+++ b/internal/modules/closings/dto/closingKeuangan.dto.go
@@ -79,10 +79,11 @@ type HppGroup struct {
 }
 
 type SummaryHpp struct {
-	Label          string `json:"label"`
-	Comparison     `json:"-"`
-	EggBudgeting   *FinancialMetrics `json:"egg_budgeting,omitempty"`
-	EggRealization *FinancialMetrics `json:"egg_realization,omitempty"`
+	Label            string            `json:"label"`
+	Budgeting        FinancialMetrics  `json:"budgeting"`
+	Realization      FinancialMetrics  `json:"realization"`
+	EggBudgeting     *FinancialMetrics `json:"egg_budgeting,omitempty"`
+	EggRealization   *FinancialMetrics `json:"egg_realization,omitempty"`
 }
 
 type HppPurchasesSection struct {
@@ -246,11 +247,9 @@ func ToSummaryHpp(label string, purchaseItems []entities.PurchaseItem, budgets [
 	realizationRpPerBird, realizationRpPerKg := calculatePerUnitMetrics(totalRealization, ctx.TotalPopulation, ctx.TotalWeightProduced)
 
 	summary := SummaryHpp{
-		Label: label,
-		Comparison: ToComparison(
-			ToFinancialMetrics(budgetRpPerBird, budgetRpPerKg, totalBudget),
-			ToFinancialMetrics(realizationRpPerBird, realizationRpPerKg, totalRealization),
-		),
+		Label:       label,
+		Budgeting:   ToFinancialMetrics(budgetRpPerBird, budgetRpPerKg, totalBudget),
+		Realization: ToFinancialMetrics(realizationRpPerBird, realizationRpPerKg, totalRealization),
 	}
 
 	if projectFlockCategory == string(utils.ProjectFlockCategoryLaying) && ctx.TotalEggWeightKg > 0 {
diff --git a/internal/modules/closings/dto/closingOverhead.dto.go b/internal/modules/closings/dto/closingOverhead.dto.go
index 71975da1..4730474a 100644
--- a/internal/modules/closings/dto/closingOverhead.dto.go
+++ b/internal/modules/closings/dto/closingOverhead.dto.go
@@ -1,6 +1,8 @@
 package dto
 
 import (
+	"encoding/json"
+
 	entity "gitlab.com/mbugroup/lti-api.git/internal/entities"
 )
 
@@ -69,7 +71,7 @@ func ToOverheadDTO(budget *entity.ProjectBudget, realization *entity.ExpenseReal
 	return dto
 }
 
-func ToOverheadListDTOs(budgets []entity.ProjectBudget, realizations []entity.ExpenseRealization, totalChickinQty, totalActualPopulation float64) OverheadListDTO {
+func ToOverheadListDTOs(budgets []entity.ProjectBudget, realizations []entity.ExpenseRealization, totalChickinQty, totalActualPopulation float64, isPerKandang bool, totalKandangCount int, projectFlockKandangCountMap map[uint]int) OverheadListDTO {
 	overheadsByNonstockID := make(map[uint]*OverheadDTO)
 	latestDateByNonstockID := make(map[uint]string)
 
@@ -82,9 +84,20 @@ func ToOverheadListDTOs(budgets []entity.ProjectBudget, realizations []entity.Ex
 		itemName, itemUOM := getItemInfo(budgets[i].Nonstock)
 		overheadsByNonstockID[nonstockID].ItemName = itemName
 		overheadsByNonstockID[nonstockID].UOMName = itemUOM
-		overheadsByNonstockID[nonstockID].BudgetQuantity = budgets[i].Qty
-		overheadsByNonstockID[nonstockID].BudgetUnitPrice = budgets[i].Price
-		overheadsByNonstockID[nonstockID].BudgetTotalAmount = calculateTotal(budgets[i].Qty, budgets[i].Price)
+
+		budgetQty := budgets[i].Qty
+		budgetPrice := budgets[i].Price
+		budgetTotal := calculateTotal(budgets[i].Qty, budgets[i].Price)
+
+		// Budget division: per kandang view only
+		if isPerKandang && totalKandangCount > 0 {
+			budgetQty = budgetQty / float64(totalKandangCount)
+			budgetTotal = budgetTotal / float64(totalKandangCount)
+		}
+
+		overheadsByNonstockID[nonstockID].BudgetQuantity = budgetQty
+		overheadsByNonstockID[nonstockID].BudgetUnitPrice = budgetPrice
+		overheadsByNonstockID[nonstockID].BudgetTotalAmount = budgetTotal
 	}
 
 	for i := range realizations {
@@ -97,8 +110,40 @@ func ToOverheadListDTOs(budgets []entity.ProjectBudget, realizations []entity.Ex
 			overheadsByNonstockID[nonstockID] = &OverheadDTO{}
 		}
 
-		overheadsByNonstockID[nonstockID].ActualQuantity += realizations[i].Qty
-		overheadsByNonstockID[nonstockID].ActualTotalAmount += calculateTotal(realizations[i].Qty, realizations[i].Price)
+		qty := realizations[i].Qty
+		totalAmount := calculateTotal(realizations[i].Qty, realizations[i].Price)
+
+		// Farm-level expense division
+		if realizations[i].ExpenseNonstock.Expense != nil &&
+			realizations[i].ExpenseNonstock.Expense.ProjectFlockId != nil {
+			projectFlockIDs := parseProjectFlockIDsFromJSON(*realizations[i].ExpenseNonstock.Expense.ProjectFlockId)
+
+			if len(projectFlockIDs) > 0 {
+				totalKandangInAllProjects := 0
+				for _, pfID := range projectFlockIDs {
+					if count, exists := projectFlockKandangCountMap[pfID]; exists {
+						totalKandangInAllProjects += count
+					}
+				}
+
+				if totalKandangInAllProjects > 0 {
+					if isPerKandang {
+						qty = qty / float64(totalKandangInAllProjects)
+						totalAmount = totalAmount / float64(totalKandangInAllProjects)
+					} else {
+						// Overhead ALL: divide by total kandang then multiply by this project's kandang count
+						perKandangAmount := totalAmount / float64(totalKandangInAllProjects)
+						perKandangQty := qty / float64(totalKandangInAllProjects)
+
+						qty = perKandangQty * float64(totalKandangCount)
+						totalAmount = perKandangAmount * float64(totalKandangCount)
+					}
+				}
+			}
+		}
+
+		overheadsByNonstockID[nonstockID].ActualQuantity += qty
+		overheadsByNonstockID[nonstockID].ActualTotalAmount += totalAmount
 
 		if overheadsByNonstockID[nonstockID].ItemName == "" {
 			itemName, itemUOM := getItemInfo(realizations[i].ExpenseNonstock.Nonstock)
@@ -146,7 +191,26 @@ func ToOverheadListDTOs(budgets []entity.ProjectBudget, realizations []entity.Ex
 	}
 }
 
-// === Helper Functions ===
+func parseProjectFlockIDsFromJSON(projectFlockJSON string) []uint {
+	if projectFlockJSON == "" {
+		return []uint{}
+	}
+
+	var projectFlocks []uint
+	if err := json.Unmarshal([]byte(projectFlockJSON), &projectFlocks); err != nil {
+		return []uint{}
+	}
+
+	return projectFlocks
+}
+
+func countProjectFlocksInJSON(projectFlockJSON string) int {
+	projectFlocks := parseProjectFlockIDsFromJSON(projectFlockJSON)
+	if len(projectFlocks) == 0 {
+		return 1
+	}
+	return len(projectFlocks)
+}
 
 func getItemInfo(nonstock *entity.Nonstock) (string, string) {
 	if nonstock != nil && nonstock.Id != 0 {
diff --git a/internal/modules/closings/module.go b/internal/modules/closings/module.go
index c89e6125..658f1bef 100644
--- a/internal/modules/closings/module.go
+++ b/internal/modules/closings/module.go
@@ -37,7 +37,7 @@ func (ClosingModule) RegisterRoutes(router fiber.Router, db *gorm.DB, validate *
 	approvalRepo := commonRepo.NewApprovalRepository(db)
 	approvalService := commonSvc.NewApprovalService(approvalRepo)
 
-	closingService := sClosing.NewClosingService(closingRepo, projectFlockRepo, marketingRepo, marketingDeliveryProductRepo, approvalService, expenseRealizationRepo, projectBudgetRepo, chickinRepo, purchaseRepo, recordingRepo, validate)
+	closingService := sClosing.NewClosingService(closingRepo, projectFlockRepo, projectFlockKandangRepo, marketingRepo, marketingDeliveryProductRepo, approvalService, expenseRealizationRepo, projectBudgetRepo, chickinRepo, purchaseRepo, recordingRepo, validate)
 	sapronakService := sClosing.NewSapronakService(closingRepo, projectFlockKandangRepo, validate)
 	userService := sUser.NewUserService(userRepo, validate)
 
diff --git a/internal/modules/closings/route.go b/internal/modules/closings/route.go
index a9d25758..1cd4559d 100644
--- a/internal/modules/closings/route.go
+++ b/internal/modules/closings/route.go
@@ -26,6 +26,7 @@ func ClosingRoutes(v1 fiber.Router, u user.UserService, s closing.ClosingService
 	route.Get("/:project_flock_id/:project_flock_kandang_id/penjualan", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetPenjualanByProjectFlockKandang)
 	route.Get("/:projectFlockId", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetClosingSummary)
 	route.Get("/:project_flock_id/overhead", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetOverhead)
+	route.Get("/:project_flock_id/:project_flock_kandang_id/overhead", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetOverhead)
 	route.Get("/:project_flock_id/:project_flock_kandang_id/perhitungan_sapronak", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetSapronakByKandang)
 	route.Get("/:project_flock_id/perhitungan_sapronak", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetSapronakByProject)
 	route.Get("/:projectFlockId/sapronak", m.RequirePermissions(m.P_ClosingDetail), ctrl.GetClosingSapronak)
diff --git a/internal/modules/closings/services/closing.service.go b/internal/modules/closings/services/closing.service.go
index 6c682b9c..f137901d 100644
--- a/internal/modules/closings/services/closing.service.go
+++ b/internal/modules/closings/services/closing.service.go
@@ -2,6 +2,7 @@ package service
 
 import (
 	"context"
+	"encoding/json"
 	"errors"
 	"math"
 	"strconv"
@@ -34,7 +35,7 @@ type ClosingService interface {
 	GetProjectFlockByID(ctx *fiber.Ctx, id uint) (*entity.ProjectFlock, error)
 	GetPenjualan(ctx *fiber.Ctx, projectFlockID uint, projectFlockKandangID *uint) ([]entity.MarketingDeliveryProduct, error)
 	GetClosingSummary(ctx *fiber.Ctx, projectFlockID uint) (*dto.ClosingSummaryDTO, error)
-	GetOverhead(ctx *fiber.Ctx, projectFlockID uint) (*dto.OverheadListDTO, error)
+	GetOverhead(ctx *fiber.Ctx, projectFlockID uint, projectFlockKandangID *uint) (*dto.OverheadListDTO, error)
 	GetClosingDataProduksi(ctx *fiber.Ctx, projectFlockID uint) (*dto.ClosingProductionReportDTO, error)
 	GetClosingSapronak(ctx *fiber.Ctx, projectFlockID uint, params *validation.ClosingSapronakQuery) ([]dto.ClosingSapronakItemDTO, int64, error)
 	GetClosingKeuangan(ctx *fiber.Ctx, projectFlockID uint) (*dto.ReportResponse, error)
@@ -46,6 +47,7 @@ type closingService struct {
 	Validate                     *validator.Validate
 	Repository                   repository.ClosingRepository
 	ProjectFlockRepo             projectflockRepository.ProjectflockRepository
+	ProjectFlockKandangRepo      projectflockRepository.ProjectFlockKandangRepository
 	MarketingRepo                marketingRepository.MarketingRepository
 	MarketingDeliveryProductRepo marketingDeliveryProductRepository.MarketingDeliveryProductRepository
 	ApprovalSvc                  commonSvc.ApprovalService
@@ -56,12 +58,13 @@ type closingService struct {
 	RecordingRepo                recordingRepository.RecordingRepository
 }
 
-func NewClosingService(repo repository.ClosingRepository, projectFlockRepo projectflockRepository.ProjectflockRepository, marketingRepo marketingRepository.MarketingRepository, marketingDeliveryProductRepo marketingDeliveryProductRepository.MarketingDeliveryProductRepository, approvalSvc commonSvc.ApprovalService, expenseRealizationRepo expenseRealizationRepository.ExpenseRealizationRepository, projectBudgetRepo projectflockRepository.ProjectBudgetRepository, chickinRepo chickinRepository.ProjectChickinRepository, purchaseRepo purchaseRepository.PurchaseRepository, recordingRepo recordingRepository.RecordingRepository, validate *validator.Validate) ClosingService {
+func NewClosingService(repo repository.ClosingRepository, projectFlockRepo projectflockRepository.ProjectflockRepository, projectFlockKandangRepo projectflockRepository.ProjectFlockKandangRepository, marketingRepo marketingRepository.MarketingRepository, marketingDeliveryProductRepo marketingDeliveryProductRepository.MarketingDeliveryProductRepository, approvalSvc commonSvc.ApprovalService, expenseRealizationRepo expenseRealizationRepository.ExpenseRealizationRepository, projectBudgetRepo projectflockRepository.ProjectBudgetRepository, chickinRepo chickinRepository.ProjectChickinRepository, purchaseRepo purchaseRepository.PurchaseRepository, recordingRepo recordingRepository.RecordingRepository, validate *validator.Validate) ClosingService {
 	return &closingService{
 		Log:                          utils.Log,
 		Validate:                     validate,
 		Repository:                   repo,
 		ProjectFlockRepo:             projectFlockRepo,
+		ProjectFlockKandangRepo:      projectFlockKandangRepo,
 		MarketingRepo:                marketingRepo,
 		MarketingDeliveryProductRepo: marketingDeliveryProductRepo,
 		ApprovalSvc:                  approvalSvc,
@@ -355,35 +358,90 @@ func (s closingService) getApprovalStatuses(ctx context.Context, projectFlockID
 	return statusProject, statusClosing, nil
 }
 
-func (s closingService) GetOverhead(c *fiber.Ctx, projectFlockID uint) (*dto.OverheadListDTO, error) {
+func (s closingService) GetOverhead(c *fiber.Ctx, projectFlockID uint, projectFlockKandangID *uint) (*dto.OverheadListDTO, error) {
 	budgets, err := s.ProjectBudgetRepo.GetByProjectFlockID(c.Context(), projectFlockID)
 	if err != nil {
 		return nil, err
 	}
 
-	realizations, err := s.ExpenseRealizationRepo.GetByProjectFlockID(c.Context(), projectFlockID)
+	realizations, err := s.ExpenseRealizationRepo.GetClosingOverhead(c.Context(), projectFlockID, projectFlockKandangID)
 	if err != nil {
 		return nil, err
 	}
 
+	projectFlockKandangs, err := s.ProjectFlockKandangRepo.GetByProjectFlockID(c.Context(), projectFlockID)
+	if err != nil {
+		return nil, err
+	}
+	totalKandangCount := len(projectFlockKandangs)
+
+	// Build kandang count map for farm expense division
+	projectFlockKandangCountMap := make(map[uint]int)
+	projectFlockKandangCountMap[projectFlockID] = totalKandangCount
+
+	involvedProjectFlocks := make(map[uint]bool)
+	for _, realization := range realizations {
+		if realization.ExpenseNonstock != nil &&
+			realization.ExpenseNonstock.Expense != nil &&
+			realization.ExpenseNonstock.Expense.ProjectFlockId != nil {
+			var projectFlockIDs []uint
+			if err := json.Unmarshal([]byte(*realization.ExpenseNonstock.Expense.ProjectFlockId), &projectFlockIDs); err == nil {
+				for _, pfID := range projectFlockIDs {
+					if pfID != projectFlockID {
+						involvedProjectFlocks[pfID] = true
+					}
+				}
+			}
+		}
+	}
+
+	for pfID := range involvedProjectFlocks {
+		if pfKandangs, err := s.ProjectFlockKandangRepo.GetByProjectFlockID(c.Context(), pfID); err == nil {
+			projectFlockKandangCountMap[pfID] = len(pfKandangs)
+		}
+	}
+
 	chickins, err := s.ChickinRepo.GetByProjectFlockID(c.Context(), projectFlockID)
 	if err != nil {
 		return nil, err
 	}
 
 	var totalChickinQty float64
-	for _, chickin := range chickins {
-		totalChickinQty += chickin.UsageQty
-	}
+	var totalDepletion float64
 
-	totalDepletion, err := s.RecordingRepo.GetTotalDepletionByProjectFlockID(c.Context(), projectFlockID)
-	if err != nil {
-		s.Log.Warnf("GetTotalDepletionByProjectFlockID error: %v", err)
+	if projectFlockKandangID != nil {
+		for _, chickin := range chickins {
+			if chickin.ProjectFlockKandangId == *projectFlockKandangID {
+				totalChickinQty += chickin.UsageQty
+			}
+		}
+
+		var depletionResult float64
+		err = s.RecordingRepo.DB().WithContext(c.Context()).
+			Table("recording_depletions").
+			Select("COALESCE(SUM(recording_depletions.qty), 0)").
+			Joins("JOIN recordings ON recordings.id = recording_depletions.recording_id").
+			Where("recordings.project_flock_kandangs_id = ?", *projectFlockKandangID).
+			Scan(&depletionResult).Error
+		if err != nil {
+			s.Log.Warnf("GetTotalDepletionByProjectFlockKandangID error: %v", err)
+		} else {
+			totalDepletion = depletionResult
+		}
+	} else {
+		for _, chickin := range chickins {
+			totalChickinQty += chickin.UsageQty
+		}
+
+		totalDepletion, err = s.RecordingRepo.GetTotalDepletionByProjectFlockID(c.Context(), projectFlockID)
+		if err != nil {
+			s.Log.Warnf("GetTotalDepletionByProjectFlockID error: %v", err)
+		}
 	}
 
 	totalActualPopulation := totalChickinQty - totalDepletion
 
-	result := dto.ToOverheadListDTOs(budgets, realizations, totalChickinQty, totalActualPopulation)
+	result := dto.ToOverheadListDTOs(budgets, realizations, totalChickinQty, totalActualPopulation, projectFlockKandangID != nil, totalKandangCount, projectFlockKandangCountMap)
 
 	return &result, nil
 }
diff --git a/internal/modules/expenses/repositories/expense_realization.repository.go b/internal/modules/expenses/repositories/expense_realization.repository.go
index f1387483..60ec97a7 100644
--- a/internal/modules/expenses/repositories/expense_realization.repository.go
+++ b/internal/modules/expenses/repositories/expense_realization.repository.go
@@ -2,6 +2,7 @@ package repository
 
 import (
 	"context"
+	"fmt"
 
 	"gitlab.com/mbugroup/lti-api.git/internal/common/repository"
 	entity "gitlab.com/mbugroup/lti-api.git/internal/entities"
@@ -15,6 +16,7 @@ type ExpenseRealizationRepository interface {
 	IdExists(ctx context.Context, id uint64) (bool, error)
 	GetByExpenseNonstockID(ctx context.Context, expenseNonstockID uint64) (*entity.ExpenseRealization, error)
 	GetByProjectFlockID(ctx context.Context, projectFlockID uint) ([]entity.ExpenseRealization, error)
+	GetClosingOverhead(ctx context.Context, projectFlockID uint, projectFlockKandangID *uint) ([]entity.ExpenseRealization, error)
 	GetAllWithFilters(ctx context.Context, offset, limit int, filters *validation.ExpenseQuery) ([]entity.ExpenseRealization, int64, error)
 }
 
@@ -55,6 +57,40 @@ func (r *ExpenseRealizationRepositoryImpl) GetByProjectFlockID(ctx context.Conte
 	return realizations, err
 }
 
+func (r *ExpenseRealizationRepositoryImpl) GetClosingOverhead(ctx context.Context, projectFlockID uint, projectFlockKandangID *uint) ([]entity.ExpenseRealization, error) {
+	var realizations []entity.ExpenseRealization
+
+	db := r.DB().WithContext(ctx).
+		Preload("ExpenseNonstock").
+		Preload("ExpenseNonstock.Nonstock").
+		Preload("ExpenseNonstock.Nonstock.Uom").
+		Preload("ExpenseNonstock.Nonstock.Flags").
+		Preload("ExpenseNonstock.Expense").
+		Joins("JOIN expense_nonstocks ON expense_nonstocks.id = expense_realizations.expense_nonstock_id").
+		Joins("JOIN expenses ON expenses.id = expense_nonstocks.expense_id").
+		Joins("LEFT JOIN project_flock_kandangs ON project_flock_kandangs.id = expense_nonstocks.project_flock_kandang_id").
+		Joins("LEFT JOIN kandangs ON kandangs.id = expense_nonstocks.kandang_id").
+		Where("expenses.realization_date IS NOT NULL")
+
+	if projectFlockKandangID != nil {
+		db = db.Where(`(
+			expense_nonstocks.project_flock_kandang_id = ? OR
+			(expense_nonstocks.kandang_id = (SELECT kandang_id FROM project_flock_kandangs WHERE id = ?) AND
+			 expense_nonstocks.project_flock_kandang_id IS NULL) OR
+			(expenses.project_flock_id IS NOT NULL AND expenses.project_flock_id::jsonb @> ?::jsonb)
+		)`, *projectFlockKandangID, *projectFlockKandangID, fmt.Sprintf("[%d]", projectFlockID))
+	} else {
+		db = db.Where(`(
+			project_flock_kandangs.project_flock_id = ? OR
+			kandangs.id IN (SELECT kandang_id FROM project_flock_kandangs WHERE project_flock_id = ?) OR
+			(expenses.project_flock_id IS NOT NULL AND expenses.project_flock_id::jsonb @> ?::jsonb)
+		)`, projectFlockID, projectFlockID, fmt.Sprintf("[%d]", projectFlockID))
+	}
+
+	err := db.Find(&realizations).Error
+	return realizations, err
+}
+
 func (r *ExpenseRealizationRepositoryImpl) GetAllWithFilters(ctx context.Context, offset, limit int, filters *validation.ExpenseQuery) ([]entity.ExpenseRealization, int64, error) {
 	var realizations []entity.ExpenseRealization
 	var total int64