diff --git a/TransactionProcessor.Aggregates.Tests/MerchantStatementForDateAggregateTests.cs b/TransactionProcessor.Aggregates.Tests/MerchantStatementForDateAggregateTests.cs
index 2bb2b272..3fa82221 100644
--- a/TransactionProcessor.Aggregates.Tests/MerchantStatementForDateAggregateTests.cs
+++ b/TransactionProcessor.Aggregates.Tests/MerchantStatementForDateAggregateTests.cs
@@ -9,6 +9,11 @@ namespace TransactionProcessor.Aggregates.Tests;
 
 public class MerchantStatementForDateAggregateTests
 {
+    private const Int32 TransactionLineType = 1;
+    private const Int32 SettledFeeLineType = 2;
+    private const Int32 DepositLineType = 3;
+    private const Int32 WithdrawalLineType = 4;
+
     [Fact]
     public void MerchantStatementForDateAggregate_CanBeCreated_IsCreated()
     {
@@ -237,6 +242,49 @@ public void MerchantStatementForDateAggregate_AddWithdrawalToStatement_Withdrawa
         statementLines.Count.ShouldBe(1);
     }
 
+    [Fact]
+    public void MerchantStatementForDateAggregate_GetStatement_IncludeStatementLines_AddsAllLineTypes()
+    {
+        Guid settledFeeEventId = Guid.NewGuid();
+        Guid depositEventId = Guid.NewGuid();
+        Guid withdrawalEventId = Guid.NewGuid();
+        MerchantStatementForDateAggregate merchantStatementForDateAggregate = MerchantStatementForDateAggregate.Create(TestData.MerchantStatementForDateId1);
+        merchantStatementForDateAggregate.AddTransactionToStatement(TestData.MerchantStatementId, TestData.StatementDate, TestData.EventId1, TestData.EstateId, TestData.MerchantId, TestData.Transaction1);
+        merchantStatementForDateAggregate.AddSettledFeeToStatement(TestData.MerchantStatementId, TestData.StatementDate, settledFeeEventId, TestData.EstateId, TestData.MerchantId, TestData.SettledFee1);
+        merchantStatementForDateAggregate.AddDepositToStatement(TestData.MerchantStatementId,
+            TestData.StatementDate,
+            depositEventId,
+            TestData.EstateId,
+            TestData.MerchantId, new Deposit
+            {
+                DepositDateTime = TestData.DepositDateTime,
+                Amount = TestData.DepositAmount.Value,
+                DepositId = TestData.DepositId,
+                Reference = TestData.DepositReference,
+                Source = MerchantDepositSource.Manual
+            });
+        merchantStatementForDateAggregate.AddWithdrawalToStatement(TestData.MerchantStatementId,
+            TestData.StatementDate,
+            withdrawalEventId,
+            TestData.EstateId,
+            TestData.MerchantId, new Withdrawal
+            {
+                WithdrawalDateTime = TestData.WithdrawalDateTime,
+                Amount = TestData.WithdrawalAmount.Value,
+                WithdrawalId = TestData.WithdrawalId
+            });
+
+        MerchantStatementForDate merchantStatementForDate = merchantStatementForDateAggregate.GetStatement(true);
+        List<MerchantStatementLine>? statementLines = merchantStatementForDate.GetStatementLines();
+
+        statementLines.ShouldNotBeNull();
+        statementLines.Count.ShouldBe(4);
+        statementLines.Count(line => line.LineType == TransactionLineType && line.Amount == TestData.Transaction1.Amount && line.DateTime == TestData.Transaction1.DateTime).ShouldBe(1);
+        statementLines.Count(line => line.LineType == SettledFeeLineType && line.Amount == TestData.SettledFee1.Amount && line.DateTime == TestData.SettledFee1.DateTime).ShouldBe(1);
+        statementLines.Count(line => line.LineType == DepositLineType && line.Amount == TestData.DepositAmount.Value && line.DateTime == TestData.DepositDateTime).ShouldBe(1);
+        statementLines.Count(line => line.LineType == WithdrawalLineType && line.Amount == TestData.WithdrawalAmount.Value && line.DateTime == TestData.WithdrawalDateTime).ShouldBe(1);
+    }
+
     [Theory]
     [InlineData("", null, null)]
     [InlineData(null, "", null)]
@@ -275,4 +323,4 @@ public void MerchantStatementForDateAggregate_AddWithdrawalToStatement_InvalidDa
         result.IsFailed.ShouldBeTrue();
         result.Status.ShouldBe(ResultStatus.Invalid);
     }
-}
\ No newline at end of file
+}
diff --git a/TransactionProcessor.Aggregates/MerchantStatementForDateAggregate.cs b/TransactionProcessor.Aggregates/MerchantStatementForDateAggregate.cs
index fd540647..a0e3f5fd 100644
--- a/TransactionProcessor.Aggregates/MerchantStatementForDateAggregate.cs
+++ b/TransactionProcessor.Aggregates/MerchantStatementForDateAggregate.cs
@@ -13,6 +13,11 @@ namespace TransactionProcessor.Aggregates;
 
 public static class MerchantStatementForDateAggregateExtensions
 {
+    private const Int32 TransactionLineType = 1;
+    private const Int32 SettledFeeLineType = 2;
+    private const Int32 DepositLineType = 3;
+    private const Int32 WithdrawalLineType = 4;
+
     public static Result AddSettledFeeToStatement(this MerchantStatementForDateAggregate aggregate,
                                                 Guid merchantStatementId,
                                                 DateTime statementDate,
@@ -176,53 +181,36 @@ public static MerchantStatementForDate GetStatement(this MerchantStatementForDat
 
         if (includeStatementLines)
         {
-            foreach (Transaction transaction in aggregate.Transactions)
-            {
-                merchantStatement.AddStatementLine(new MerchantStatementLine
-                {
-                    Amount = transaction.Amount,
-                    DateTime = transaction.DateTime,
-                    Description = string.Empty,
-                    LineType = 1 // Transaction
-                });
-            }
-
-            foreach (SettledFee settledFee in aggregate.SettledFees)
-            {
-                merchantStatement.AddStatementLine(new MerchantStatementLine
-                {
-                    Amount = settledFee.Amount,
-                    DateTime = settledFee.DateTime,
-                    Description = string.Empty,
-                    LineType = 2 // Settled Fee
-                });
-            }
-
-            foreach (Deposit deposit in aggregate.Deposits)
-            {
-                merchantStatement.AddStatementLine(new MerchantStatementLine
-                {
-                    Amount = deposit.Amount,
-                    DateTime = deposit.DepositDateTime,
-                    Description = string.Empty,
-                    LineType = 3 // Deposit
-                });
-            }
-
-            foreach (Withdrawal withdrawal in aggregate.Withdrawals)
-            {
-                merchantStatement.AddStatementLine(new MerchantStatementLine
-                {
-                    Amount = withdrawal.Amount,
-                    DateTime = withdrawal.WithdrawalDateTime,
-                    Description = string.Empty,
-                    LineType = 4 // Withdrawal
-                });
-            }
+            merchantStatement.AddStatementLines(aggregate.Transactions, transaction => transaction.Amount, transaction => transaction.DateTime, TransactionLineType);
+            merchantStatement.AddStatementLines(aggregate.SettledFees, settledFee => settledFee.Amount, settledFee => settledFee.DateTime, SettledFeeLineType);
+            merchantStatement.AddStatementLines(aggregate.Deposits, deposit => deposit.Amount, deposit => deposit.DepositDateTime, DepositLineType);
+            merchantStatement.AddStatementLines(aggregate.Withdrawals, withdrawal => withdrawal.Amount, withdrawal => withdrawal.WithdrawalDateTime, WithdrawalLineType);
         }
 
         return merchantStatement;
     }
+
+    private static void AddStatementLines<T>(this MerchantStatementForDate merchantStatement,
+                                             IEnumerable<T> source,
+                                             Func<T, Decimal> amountSelector,
+                                             Func<T, DateTime> dateTimeSelector,
+                                             Int32 lineType)
+    {
+        foreach (T item in source)
+        {
+            merchantStatement.AddStatementLine(CreateStatementLine(amountSelector(item), dateTimeSelector(item), lineType));
+        }
+    }
+
+    private static MerchantStatementLine CreateStatementLine(Decimal amount,
+                                                             DateTime dateTime,
+                                                             Int32 lineType) => new()
+    {
+        Amount = amount,
+        DateTime = dateTime,
+        Description = string.Empty,
+        LineType = lineType
+    };
 }
 
 public record MerchantStatementForDateAggregate : Aggregate
@@ -283,4 +271,4 @@ protected override Object GetMetadata()
     }
 
     #endregion
-}
\ No newline at end of file
+}