diff --git a/lib/reporting/reports/payments/base.rb b/lib/reporting/reports/payments/base.rb
new file mode 100644
index 0000000000..aa3b74701c
--- /dev/null
+++ b/lib/reporting/reports/payments/base.rb
@@ -0,0 +1,17 @@
+# frozen_string_literal: true
+
+module Reporting
+  module Reports
+    module Payments
+      class Base < ReportObjectTemplate
+        def search
+          Spree::Order.complete.not_state(:canceled).managed_by(@user).ransack(params[:q])
+        end
+
+        def query_result
+          search.result.group_by { |order| [order.payment_state, order.distributor] }.values
+        end
+      end
+    end
+  end
+end
diff --git a/lib/reporting/reports/payments/itemised_payment_totals.rb b/lib/reporting/reports/payments/itemised_payment_totals.rb
new file mode 100644
index 0000000000..b571b2b97d
--- /dev/null
+++ b/lib/reporting/reports/payments/itemised_payment_totals.rb
@@ -0,0 +1,22 @@
+# frozen_string_literal: true
+
+module Reporting
+  module Reports
+    module Payments
+      class ItemisedPaymentTotals < Base
+        def columns
+          {
+            payment_state: proc { |orders| orders.first.payment_state },
+            distributor: proc { |orders| orders.first.distributor.name },
+            product_total_price: proc { |orders| orders.to_a.sum(&:item_total) },
+            shipping_total_price: proc { |orders| orders.sum(&:ship_total) },
+            outstanding_balance_price: proc do |orders|
+              orders.sum { |order| order.outstanding_balance.to_f }
+            end,
+            total_price: proc { |orders| orders.map(&:total).sum }
+          }
+        end
+      end
+    end
+  end
+end
diff --git a/lib/reporting/reports/payments/payment_totals.rb b/lib/reporting/reports/payments/payment_totals.rb
new file mode 100644
index 0000000000..f194aa2aa4
--- /dev/null
+++ b/lib/reporting/reports/payments/payment_totals.rb
@@ -0,0 +1,32 @@
+# frozen_string_literal: true
+
+module Reporting
+  module Reports
+    module Payments
+      class PaymentTotals < Base
+        def columns
+          {
+            payment_state: proc { |orders| orders.first.payment_state },
+            distributor: proc { |orders| orders.first.distributor.name },
+            product_total_price: proc { |orders| orders.to_a.sum(&:item_total) },
+            shipping_total_price: proc { |orders| orders.sum(&:ship_total) },
+            total_price: proc { |orders| orders.map(&:total).sum },
+            eft_price: proc { |orders| total_by_payment_method(orders, "EFT") },
+            paypal_price: proc { |orders| total_by_payment_method(orders, "PayPal") },
+            outstanding_balance_price: proc { |orders|
+              orders.sum{ |order| order.outstanding_balance.to_f }
+            }
+          }
+        end
+
+        private
+
+        def total_by_payment_method(orders, pay_method)
+          orders.map(&:payments).flatten.select { |payment|
+            payment.completed? && payment.payment_method.name.to_s.include?(pay_method)
+          }.sum(&:amount)
+        end
+      end
+    end
+  end
+end
diff --git a/lib/reporting/reports/payments/payments_by_payment_type.rb b/lib/reporting/reports/payments/payments_by_payment_type.rb
new file mode 100644
index 0000000000..766e0efa20
--- /dev/null
+++ b/lib/reporting/reports/payments/payments_by_payment_type.rb
@@ -0,0 +1,27 @@
+# frozen_string_literal: true
+
+module Reporting
+  module Reports
+    module Payments
+      class PaymentsByPaymentType < Base
+        def query_result
+          payments = search.result.includes(payments: :payment_method).map do |order|
+            order.payments.select(&:completed?)
+          end.flatten
+          payments.group_by { |payment|
+            [payment.order.payment_state, payment.order.distributor, payment.payment_method]
+          }.values
+        end
+
+        def columns
+          {
+            payment_state: proc { |payments| payments.first.order.payment_state },
+            distributor: proc { |payments| payments.first.order.distributor.name },
+            payment_type: proc { |payments| payments.first.payment_method.name },
+            total_price: proc { |payments| payments.sum(&:amount) }
+          }
+        end
+      end
+    end
+  end
+end
diff --git a/lib/reporting/reports/payments/payments_report.rb b/lib/reporting/reports/payments/payments_report.rb
deleted file mode 100644
index c7f02b6b12..0000000000
--- a/lib/reporting/reports/payments/payments_report.rb
+++ /dev/null
@@ -1,140 +0,0 @@
-# frozen_string_literal: true
-
-module Reporting
-  module Reports
-    module Payments
-      class PaymentsReport < ReportObjectTemplate
-        def table_headers
-          case params[:report_subtype]
-          when "payments_by_payment_type"
-            I18n.t(:report_header_payment_type)
-            [I18n.t(:report_header_payment_state), I18n.t(:report_header_distributor), I18n.t(:report_header_payment_type),
-             I18n.t(:report_header_total_price, currency: currency_symbol)]
-          when "itemised_payment_totals"
-            [I18n.t(:report_header_payment_state), I18n.t(:report_header_distributor),
-             I18n.t(:report_header_product_total_price, currency: currency_symbol),
-             I18n.t(:report_header_shipping_total_price, currency: currency_symbol),
-             I18n.t(:report_header_outstanding_balance_price, currency: currency_symbol),
-             I18n.t(:report_header_total_price, currency: currency_symbol)]
-          when "payment_totals"
-            [I18n.t(:report_header_payment_state), I18n.t(:report_header_distributor),
-             I18n.t(:report_header_product_total_price, currency: currency_symbol),
-             I18n.t(:report_header_shipping_total_price, currency: currency_symbol),
-             I18n.t(:report_header_total_price, currency: currency_symbol),
-             I18n.t(:report_header_eft_price, currency: currency_symbol),
-             I18n.t(:report_header_paypal_price, currency: currency_symbol),
-             I18n.t(:report_header_outstanding_balance_price, currency: currency_symbol)]
-          else
-            [I18n.t(:report_header_payment_state), I18n.t(:report_header_distributor), I18n.t(:report_header_payment_type),
-             I18n.t(:report_header_total_price, currency: currency_symbol)]
-          end
-        end
-
-        def search
-          Spree::Order.complete.not_state(:canceled).managed_by(@user).ransack(params[:q])
-        end
-
-        def table_items
-          orders = search.result
-          payments = orders.includes(:payments).map do |order|
-            order.payments.select(&:completed?)
-          end.flatten
-
-          case params[:report_subtype]
-          when "payments_by_payment_type"
-            payments
-          when "itemised_payment_totals"
-            orders
-          when "payment_totals"
-            orders
-          else
-            payments
-          end
-        end
-
-        def table_rows
-          order_grouper = Reporting::OrderGrouper.new rules, columns, self
-          order_grouper.table(table_items)
-        end
-
-        def rules
-          case params[:report_subtype]
-          when "payments_by_payment_type"
-            [{ group_by: proc { |payment| payment.order.payment_state },
-               sort_by: proc { |payment_state| payment_state } },
-             { group_by: proc { |payment| payment.order.distributor },
-               sort_by: proc { |distributor| distributor.name } },
-             { group_by: proc { |payment|
-                           Spree::PaymentMethod.unscoped {
-                             payment.payment_method
-                           }
-                         },
-               sort_by: proc { |method| method.name } }]
-          when "itemised_payment_totals"
-            [{ group_by: proc { |order| order.payment_state },
-               sort_by: proc { |payment_state| payment_state } },
-             { group_by: proc { |order| order.distributor },
-               sort_by: proc { |distributor| distributor.name } }]
-          when "payment_totals"
-            [{ group_by: proc { |order| order.payment_state },
-               sort_by: proc { |payment_state| payment_state } },
-             { group_by: proc { |order| order.distributor },
-               sort_by: proc { |distributor| distributor.name } }]
-          else
-            [{ group_by: proc { |payment| payment.order.payment_state },
-               sort_by: proc { |payment_state| payment_state } },
-             { group_by: proc { |payment| payment.order.distributor },
-               sort_by: proc { |distributor| distributor.name } },
-             { group_by: proc { |payment| payment.payment_method },
-               sort_by: proc { |method| method.name } }]
-          end
-        end
-
-        def columns
-          case params[:report_subtype]
-          when "payments_by_payment_type"
-            [proc { |payments| payments.first.order.payment_state },
-             proc { |payments| payments.first.order.distributor.name },
-             proc { |payments| payments.first.payment_method.name },
-             proc { |payments| payments.sum(&:amount) }]
-          when "itemised_payment_totals"
-            [proc { |orders| orders.first.payment_state },
-             proc { |orders| orders.first.distributor.name },
-             proc { |orders| orders.to_a.sum(&:item_total) },
-             proc { |orders| orders.sum(&:ship_total) },
-             proc { |orders| orders.sum{ |order| order.outstanding_balance.to_f } },
-             proc { |orders| orders.map(&:total).sum }]
-          when "payment_totals"
-            [proc { |orders| orders.first.payment_state },
-             proc { |orders| orders.first.distributor.name },
-             proc { |orders| orders.to_a.sum(&:item_total) },
-             proc { |orders| orders.sum(&:ship_total) },
-             proc { |orders| orders.map(&:total).sum },
-             proc { |orders|
-               orders.sum { |o|
-                 o.payments.select { |payment|
-                   payment.completed? &&
-                     (payment.payment_method.name.to_s.include? "EFT")
-                 }.sum(&:amount)
-               }
-             },
-             proc { |orders|
-               orders.sum { |o|
-                 o.payments.select { |payment|
-                   payment.completed? &&
-                     (payment.payment_method.name.to_s.include? "PayPal")
-                 }.sum(&:amount)
-               }
-             },
-             proc { |orders| orders.sum{ |order| order.outstanding_balance.to_f } }]
-          else
-            [proc { |payments| payments.first.order.payment_state },
-             proc { |payments| payments.first.order.distributor.name },
-             proc { |payments| payments.first.payment_method.name },
-             proc { |payments| payments.sum(&:amount) }]
-          end
-        end
-      end
-    end
-  end
-end