diff --git a/src/Entity/Accounting/Accounting.php b/src/Entity/Accounting/Accounting.php
index f19e377..8c8700a 100644
--- a/src/Entity/Accounting/Accounting.php
+++ b/src/Entity/Accounting/Accounting.php
@@ -43,6 +43,17 @@ class Accounting
     #[ORM\OneToOne(mappedBy: 'accounting', cascade: ['persist'])]
     private ?Tipjar $tipjar = null;
 
+    /**
+     * Create a new Accounting entity instance for the given owner.
+     */
+    public static function of(AccountingOwnerInterface $owner): Accounting
+    {
+        $accounting = new Accounting();
+        $accounting->setOwner($owner);
+
+        return $accounting;
+    }
+
     public function __construct()
     {
         /*
diff --git a/src/Entity/Project/Project.php b/src/Entity/Project/Project.php
index cb42bbc..7e619b3 100644
--- a/src/Entity/Project/Project.php
+++ b/src/Entity/Project/Project.php
@@ -60,10 +60,7 @@ class Project implements AccountingOwnerInterface
 
     public function __construct()
     {
-        $accounting = new Accounting();
-        $accounting->setOwner($this);
-
-        $this->accounting = $accounting;
+        $this->accounting = Accounting::of($this);
         $this->rewards = new ArrayCollection();
     }
 
diff --git a/src/Entity/Tipjar.php b/src/Entity/Tipjar.php
index 621bd84..8a177e7 100644
--- a/src/Entity/Tipjar.php
+++ b/src/Entity/Tipjar.php
@@ -40,10 +40,7 @@ class Tipjar implements AccountingOwnerInterface
 
     public function __construct()
     {
-        $accounting = new Accounting();
-        $accounting->setOwner($this);
-
-        $this->accounting = $accounting;
+        $this->accounting = Accounting::of($this);
     }
 
     public function getId(): ?int
diff --git a/src/Entity/User.php b/src/Entity/User.php
index afa5a83..e8f01ac 100644
--- a/src/Entity/User.php
+++ b/src/Entity/User.php
@@ -141,10 +141,7 @@ class User implements UserInterface, UserOwnedInterface, PasswordAuthenticatedUs
 
     public function __construct()
     {
-        $accounting = new Accounting();
-        $accounting->setOwner($this);
-
-        $this->accounting = $accounting;
+        $this->accounting = Accounting::of($this);
 
         $this->emailConfirmed = false;
         $this->active = false;