app/views/citizen_budget_model/shared/_field.html.erb
<% if visible?(record, attribute) && record.send(attribute).present? %>
<div class="row">
<div class="col-sm-2">
<h2><%= record.class.human_attribute_name(attribute) %></h2>
</div>
<div class="col-sm-10">
<% if defined? formatter %>
<%= formatter.call(record.send(attribute)) %>
<% else %>
<%= record.send(attribute) %>
<% end %>
</div>
</div>
<% end %>