diff --git a/server/ptc_api_server.py b/server/ptc_api_server.py
index 3eaa176..a1fabe2 100644
--- a/server/ptc_api_server.py
+++ b/server/ptc_api_server.py
@@ -3487,6 +3487,16 @@ class Handler(BaseHTTPRequestHandler):
                         }
                     )
 
+                split_clauses = ["coalesce(account_code_final, '') <> ''"]
+                split_values: list[str] = []
+                if date_from:
+                    split_clauses.append("coalesce(transaction_date, '') >= ?")
+                    split_values.append(date_from)
+                if date_to:
+                    split_clauses.append("coalesce(transaction_date, '') <= ?")
+                    split_values.append(date_to)
+                split_where = f"where {' and '.join(split_clauses)}"
+
                 management_split_rows = conn.execute(
                     f"""
                     select
@@ -3495,11 +3505,11 @@ class Handler(BaseHTTPRequestHandler):
                         account_code_final as account_code,
                         coalesce(sum(case when in_out = '출금' then supply_amount else 0 end), 0) as expense_supply
                     from ptc_transactions
-                    {where}
+                    {split_where}
                     group by substr(coalesce(transaction_date, ''), 1, 4), coalesce(project_code, ''), account_code_final
                     having year <> ''
                     """,
-                    values,
+                    split_values,
                 ).fetchall()
                 relation_rows = conn.execute(
                     """