From 579820fa0c2730bf47692d1908c09b99dc876c16 Mon Sep 17 00:00:00 2001 From: Alex Meier <92195211+coolerParty@users.noreply.github.com> Date: Sat, 26 Nov 2022 02:06:29 +0800 Subject: [PATCH] Detailed Statement of financial position Report/PDF added. Account Charts Table added field current_non for this report. --- .../FinancialStatementReportController.php | 373 +++++- app/Models/AccountChart.php | 2 +- app/Models/AccountGroup.php | 6 + app/Models/MajorAccountGroup.php | 5 + app/Models/SubMajorAccountGroup.php | 6 + ..._23_102742_create_account_charts_table.php | 1 + database/seeders/AccountChartSeeder.php | 1142 ++++++++--------- ...tement-financial-position-report.blade.php | 332 +++++ 8 files changed, 1279 insertions(+), 588 deletions(-) create mode 100644 resources/views/report-form/financial-statement/statement-financial-position-report.blade.php diff --git a/app/Http/Controllers/FinancialStatementReportController.php b/app/Http/Controllers/FinancialStatementReportController.php index 3125729..dff4abd 100644 --- a/app/Http/Controllers/FinancialStatementReportController.php +++ b/app/Http/Controllers/FinancialStatementReportController.php @@ -22,6 +22,9 @@ public function report($type, $year, $month) if ($type == 2) { return $this->detailedIncomeStatementReport($year, $month); } + if ($type == 3) { + return $this->statementFinancialPositionReport($year, $month); + } } public function pdf($type, $year, $month) @@ -32,6 +35,9 @@ public function pdf($type, $year, $month) if ($type == 2) { return $this->detailedIncomeStatementPDF($year, $month); } + if ($type == 3) { + return $this->statementFinancialPositionPDF($year, $month); + } } // Trial Balance Report Start @@ -101,21 +107,21 @@ public function detailedIncomeStatementReport($year, $month) }) ->orderBy('code', 'ASC') ->get(); - $accountGroups = AccountGroup::select('id','code','name') + $accountGroups = AccountGroup::select('id', 'code', 'name') ->where(function ($query) { $query->orWhere('code', 4) ->orWhere('code', 5); }) ->get(); - $accountMajorGroups = MajorAccountGroup::select('id','code','name') + $accountMajorGroups = MajorAccountGroup::select('id', 'code', 'name') ->where(function ($query) { $query->orWhereRaw('left(code,1) = 4') ->orWhereRaw('left(code,1) = 5'); }) ->get(); - $accountSubMajorGroups = SubMajorAccountGroup::select('id','code','name') + $accountSubMajorGroups = SubMajorAccountGroup::select('id', 'code', 'name') ->where(function ($query) { $query->orWhereRaw('left(code,1) = 4') ->orWhereRaw('left(code,1) = 5'); @@ -131,6 +137,7 @@ public function detailedIncomeStatementReport($year, $month) ->selectRaw('accountchart_id, sum(debit) as subtotal_debit, sum(credit) as subtotal_credit') ->groupBy('accountchart_id') ->whereRaw('(credit + debit) <> 0') + ->whereIn('accountchart_id', $accounts->pluck('id', 'id')) ->get(); $beginningBalances = BeginningBalance::select('accountchart_id', 'amount') @@ -138,13 +145,22 @@ public function detailedIncomeStatementReport($year, $month) Carbon::parse($year . '-01-01')->startOfYear(), Carbon::parse($year . '-01-01')->endOfYear(), ]) + ->whereIn('accountchart_id', $accounts->pluck('id', 'id')) ->get(); - return view('report-form.financial-statement.detailed-income-statement-report', - compact( - 'accountGroups','accountMajorGroups','accountSubMajorGroups', - 'journals', 'year', 'month', 'beginningBalances', 'accounts' - )); + return view( + 'report-form.financial-statement.detailed-income-statement-report', + compact( + 'accountGroups', + 'accountMajorGroups', + 'accountSubMajorGroups', + 'journals', + 'year', + 'month', + 'beginningBalances', + 'accounts' + ) + ); } public function detailedIncomeStatementPDF($year, $month) @@ -158,21 +174,21 @@ public function detailedIncomeStatementPDF($year, $month) }) ->orderBy('code', 'ASC') ->get(); - $accountGroups = AccountGroup::select('id','code','name') + $accountGroups = AccountGroup::select('id', 'code', 'name') ->where(function ($query) { $query->orWhere('code', 4) ->orWhere('code', 5); }) ->get(); - $accountMajorGroups = MajorAccountGroup::select('id','code','name') + $accountMajorGroups = MajorAccountGroup::select('id', 'code', 'name') ->where(function ($query) { $query->orWhereRaw('left(code,1) = 4') ->orWhereRaw('left(code,1) = 5'); }) ->get(); - $accountSubMajorGroups = SubMajorAccountGroup::select('id','code','name') + $accountSubMajorGroups = SubMajorAccountGroup::select('id', 'code', 'name') ->where(function ($query) { $query->orWhereRaw('left(code,1) = 4') ->orWhereRaw('left(code,1) = 5'); @@ -188,6 +204,7 @@ public function detailedIncomeStatementPDF($year, $month) ->selectRaw('accountchart_id, sum(debit) as subtotal_debit, sum(credit) as subtotal_credit') ->groupBy('accountchart_id') ->whereRaw('(credit + debit) <> 0') + ->whereIn('accountchart_id', $accounts->pluck('id', 'id')) ->get(); $beginningBalances = BeginningBalance::select('accountchart_id', 'amount') @@ -195,19 +212,343 @@ public function detailedIncomeStatementPDF($year, $month) Carbon::parse($year . '-01-01')->startOfYear(), Carbon::parse($year . '-01-01')->endOfYear(), ]) + ->whereIn('accountchart_id', $accounts->pluck('id', 'id')) ->get(); - $pdf = PDF::loadView('report-form.financial-statement.detailed-income-statement-report', - compact( - 'accountGroups','accountMajorGroups','accountSubMajorGroups', - 'journals', 'year', 'month', 'beginningBalances', 'accounts' - )); + $pdf = PDF::loadView( + 'report-form.financial-statement.detailed-income-statement-report', + compact( + 'accountGroups', + 'accountMajorGroups', + 'accountSubMajorGroups', + 'journals', + 'year', + 'month', + 'beginningBalances', + 'accounts' + ) + ); $filename = 'Detailed Income Statement Report ' . $year . '-' . $month; $pdf->setPaper('LEGAL', 'portrait'); return $pdf->download($filename . '.pdf'); } // Detailed Income Statement Report End + // Statement Financial Position Report Start + public function statementFinancialPositionReport($year, $month) + { + $monthFormatted = $this->monthFormat($month); + $accounts = AccountChart::select('id', 'code', 'name', 'acctgrp_id', 'mjracctgrp_id', 'submjracctgrp_id', 'current_non') + ->where(function ($query) { + $query->orWhereRaw('left(code,1) = 1') + ->orWhereRaw('left(code,1) = 2') + ->orWhereRaw('left(code,1) = 3'); + }) + ->orderBy('code', 'ASC') + ->get(); + + $accountGroups = AccountGroup::with('accountCharts') + ->select('id', 'code', 'name') + ->where(function ($query) { + $query->orWhere('code', 1) + ->orWhere('code', 2) + ->orWhere('code', 3); + }) + ->get(); + + $accountGroupsNon = DB::table('account_charts') + ->join('account_groups', 'account_groups.id', '=', 'account_charts.acctgrp_id') + ->where(function ($query) { + $query->orWhereRaw('left(account_charts.code,1) = 1') + ->orWhereRaw('left(account_charts.code,1) = 2') + ->orWhereRaw('left(account_charts.code,1) = 3'); + }) + ->select('current_non', 'account_groups.id as acct_gp_id') + ->orderBy('account_charts.code', 'ASC') + ->groupBy('current_non', 'acct_gp_id') + ->get(); + + $accountMajorGroups = DB::table('account_charts') + ->join('major_account_groups', 'major_account_groups.id', '=', 'account_charts.mjracctgrp_id') + ->where(function ($query) { + $query->orWhereRaw('left(account_charts.code,1) = 1') + ->orWhereRaw('left(account_charts.code,1) = 2') + ->orWhereRaw('left(account_charts.code,1) = 3'); + }) + ->select('current_non', 'major_account_groups.id as acct_mgp_id', 'major_account_groups.code as acct_mgp_code', 'major_account_groups.name as acct_mgp_name') + ->orderBy('account_charts.code', 'ASC') + ->groupBy('current_non', 'acct_mgp_id', 'acct_mgp_code', 'acct_mgp_name') + ->get(); + + $accountSubMajorGroups = DB::table('account_charts') + ->join('sub_major_account_groups', 'sub_major_account_groups.id', '=', 'account_charts.submjracctgrp_id') + ->where(function ($query) { + $query->orWhereRaw('left(account_charts.code,1) = 1') + ->orWhereRaw('left(account_charts.code,1) = 2') + ->orWhereRaw('left(account_charts.code,1) = 3'); + }) + ->select('current_non', 'sub_major_account_groups.id as acct_smgp_id', 'sub_major_account_groups.code as acct_smgp_code', 'sub_major_account_groups.name as acct_smgp_name') + ->orderBy('acct_smgp_code', 'ASC') + ->orderBy('current_non', 'ASC') + ->groupBy('current_non', 'acct_smgp_id', 'acct_smgp_code', 'acct_smgp_name') + ->get(); + + $journals = DB::table('journal_entry_vouchers') + ->join('transactions', 'journal_entry_vouchers.id', '=', 'transactions.journal_entry_voucher_id') + ->whereBetween('jv_date', [ + Carbon::parse($year . '-01-01')->startOfYear(), + Carbon::parse($year . '-' . $monthFormatted . '-01')->endOfMonth(), + ]) + ->selectRaw('accountchart_id, sum(debit) as subtotal_debit, sum(credit) as subtotal_credit') + ->groupBy('accountchart_id') + ->whereRaw('(credit + debit) <> 0') + ->whereIn('accountchart_id', $accounts->pluck('id', 'id')) + ->get(); + + $beginningBalances = BeginningBalance::select('accountchart_id', 'amount') + ->whereBetween('start_date', [ + Carbon::parse($year . '-01-01')->startOfYear(), + Carbon::parse($year . '-01-01')->endOfYear(), + ]) + ->whereIn('accountchart_id', $accounts->pluck('id', 'id')) + ->get(); + + // Net Income Loss Start + $NET_journals = DB::table('journal_entry_vouchers') + ->join('transactions', 'journal_entry_vouchers.id', '=', 'transactions.journal_entry_voucher_id') + ->join('account_charts', 'account_charts.id', '=', 'transactions.accountchart_id') + ->whereBetween('jv_date', [ + Carbon::parse($year . '-01-01')->startOfYear(), + Carbon::parse($year . '-' . $monthFormatted . '-01')->endOfMonth(), + ]) + ->selectRaw('left(account_charts.code,1) as account_group, (sum(debit) - sum(credit)) as subtotal') + ->groupBy('account_group') + ->whereRaw('(credit + debit) <> 0') + ->where(function ($query) { + $query->orWhereRaw('left(account_charts.code,1) = 4') + ->orWhereRaw('left(account_charts.code,1) = 5'); + }) + ->get(); + + $NET_beginningBalances = DB::table('beginning_balances') + ->join('account_charts', 'account_charts.id', '=', 'beginning_balances.accountchart_id') + ->selectRaw('left(account_charts.code,1) as account_group, sum(amount) as subtotal') + ->whereBetween('start_date', [ + Carbon::parse($year . '-01-01')->startOfYear(), + Carbon::parse($year . '-01-01')->endOfYear(), + ]) + ->groupBy('account_group') + ->where('amount','<>',0) + ->where(function ($query) { + $query->orWhereRaw('left(account_charts.code,1) = 4') + ->orWhereRaw('left(account_charts.code,1) = 5'); + }) + ->get(); + + $NET_Total_amount = 0; + foreach($NET_journals as $NET_journal) + { + if($NET_journal->account_group == 4) + { + $NET_Total_amount = $NET_Total_amount + $NET_journal->subtotal; + } + else + { + $NET_Total_amount = $NET_Total_amount - $NET_journal->subtotal; + } + } + + foreach($NET_beginningBalances as $NET_beginningBalance) + { + if($NET_beginningBalance->account_group == 4) + { + $NET_Total_amount = $NET_Total_amount + $NET_beginningBalance->subtotal; + } + else + { + $NET_Total_amount = $NET_Total_amount - $NET_beginningBalance->subtotal; + } + } + + // Net Income Loss End + + + + return view( + 'report-form.financial-statement.statement-financial-position-report', + compact( + 'accountGroups', + 'accountMajorGroups', + 'accountSubMajorGroups', + 'journals', + 'year', + 'month', + 'beginningBalances', + 'accounts', + 'accountGroupsNon', + 'NET_Total_amount' + ) + ); + } + + public function statementFinancialPositionPDF($year, $month) + { + $monthFormatted = $this->monthFormat($month); + $accounts = AccountChart::select('id', 'code', 'name', 'acctgrp_id', 'mjracctgrp_id', 'submjracctgrp_id', 'current_non') + ->where(function ($query) { + $query->orWhereRaw('left(code,1) = 1') + ->orWhereRaw('left(code,1) = 2') + ->orWhereRaw('left(code,1) = 3'); + }) + ->orderBy('code', 'ASC') + ->get(); + + $accountGroups = AccountGroup::with('accountCharts') + ->select('id', 'code', 'name') + ->where(function ($query) { + $query->orWhere('code', 1) + ->orWhere('code', 2) + ->orWhere('code', 3); + }) + ->get(); + + $accountGroupsNon = DB::table('account_charts') + ->join('account_groups', 'account_groups.id', '=', 'account_charts.acctgrp_id') + ->where(function ($query) { + $query->orWhereRaw('left(account_charts.code,1) = 1') + ->orWhereRaw('left(account_charts.code,1) = 2') + ->orWhereRaw('left(account_charts.code,1) = 3'); + }) + ->select('current_non', 'account_groups.id as acct_gp_id') + ->orderBy('account_charts.code', 'ASC') + ->groupBy('current_non', 'acct_gp_id') + ->get(); + + $accountMajorGroups = DB::table('account_charts') + ->join('major_account_groups', 'major_account_groups.id', '=', 'account_charts.mjracctgrp_id') + ->where(function ($query) { + $query->orWhereRaw('left(account_charts.code,1) = 1') + ->orWhereRaw('left(account_charts.code,1) = 2') + ->orWhereRaw('left(account_charts.code,1) = 3'); + }) + ->select('current_non', 'major_account_groups.id as acct_mgp_id', 'major_account_groups.code as acct_mgp_code', 'major_account_groups.name as acct_mgp_name') + ->orderBy('account_charts.code', 'ASC') + ->groupBy('current_non', 'acct_mgp_id', 'acct_mgp_code', 'acct_mgp_name') + ->get(); + + $accountSubMajorGroups = DB::table('account_charts') + ->join('sub_major_account_groups', 'sub_major_account_groups.id', '=', 'account_charts.submjracctgrp_id') + ->where(function ($query) { + $query->orWhereRaw('left(account_charts.code,1) = 1') + ->orWhereRaw('left(account_charts.code,1) = 2') + ->orWhereRaw('left(account_charts.code,1) = 3'); + }) + ->select('current_non', 'sub_major_account_groups.id as acct_smgp_id', 'sub_major_account_groups.code as acct_smgp_code', 'sub_major_account_groups.name as acct_smgp_name') + ->orderBy('acct_smgp_code', 'ASC') + ->orderBy('current_non', 'ASC') + ->groupBy('current_non', 'acct_smgp_id', 'acct_smgp_code', 'acct_smgp_name') + ->get(); + + $journals = DB::table('journal_entry_vouchers') + ->join('transactions', 'journal_entry_vouchers.id', '=', 'transactions.journal_entry_voucher_id') + ->whereBetween('jv_date', [ + Carbon::parse($year . '-01-01')->startOfYear(), + Carbon::parse($year . '-' . $monthFormatted . '-01')->endOfMonth(), + ]) + ->selectRaw('accountchart_id, sum(debit) as subtotal_debit, sum(credit) as subtotal_credit') + ->groupBy('accountchart_id') + ->whereRaw('(credit + debit) <> 0') + ->whereIn('accountchart_id', $accounts->pluck('id', 'id')) + ->get(); + + $beginningBalances = BeginningBalance::select('accountchart_id', 'amount') + ->whereBetween('start_date', [ + Carbon::parse($year . '-01-01')->startOfYear(), + Carbon::parse($year . '-01-01')->endOfYear(), + ]) + ->whereIn('accountchart_id', $accounts->pluck('id', 'id')) + ->get(); + + // Net Income Loss Start + $NET_journals = DB::table('journal_entry_vouchers') + ->join('transactions', 'journal_entry_vouchers.id', '=', 'transactions.journal_entry_voucher_id') + ->join('account_charts', 'account_charts.id', '=', 'transactions.accountchart_id') + ->whereBetween('jv_date', [ + Carbon::parse($year . '-01-01')->startOfYear(), + Carbon::parse($year . '-' . $monthFormatted . '-01')->endOfMonth(), + ]) + ->selectRaw('left(account_charts.code,1) as account_group, (sum(debit) - sum(credit)) as subtotal') + ->groupBy('account_group') + ->whereRaw('(credit + debit) <> 0') + ->where(function ($query) { + $query->orWhereRaw('left(account_charts.code,1) = 4') + ->orWhereRaw('left(account_charts.code,1) = 5'); + }) + ->get(); + + $NET_beginningBalances = DB::table('beginning_balances') + ->join('account_charts', 'account_charts.id', '=', 'beginning_balances.accountchart_id') + ->selectRaw('left(account_charts.code,1) as account_group, sum(amount) as subtotal') + ->whereBetween('start_date', [ + Carbon::parse($year . '-01-01')->startOfYear(), + Carbon::parse($year . '-01-01')->endOfYear(), + ]) + ->groupBy('account_group') + ->where('amount','<>',0) + ->where(function ($query) { + $query->orWhereRaw('left(account_charts.code,1) = 4') + ->orWhereRaw('left(account_charts.code,1) = 5'); + }) + ->get(); + + $NET_Total_amount = 0; + foreach($NET_journals as $NET_journal) + { + if($NET_journal->account_group == 4) + { + $NET_Total_amount = $NET_Total_amount + $NET_journal->subtotal; + } + else + { + $NET_Total_amount = $NET_Total_amount - $NET_journal->subtotal; + } + } + + foreach($NET_beginningBalances as $NET_beginningBalance) + { + if($NET_beginningBalance->account_group == 4) + { + $NET_Total_amount = $NET_Total_amount + $NET_beginningBalance->subtotal; + } + else + { + $NET_Total_amount = $NET_Total_amount - $NET_beginningBalance->subtotal; + } + } + + // Net Income Loss End + + $pdf = PDF::loadView( + 'report-form.financial-statement.statement-financial-position-report', + compact( + 'accountGroups', + 'accountMajorGroups', + 'accountSubMajorGroups', + 'journals', + 'year', + 'month', + 'beginningBalances', + 'accounts', + 'accountGroupsNon', + 'NET_Total_amount' + ) + ); + $filename = 'Statement Financial Position Report ' . $year . '-' . $month; + $pdf->setPaper('LEGAL', 'portrait'); + + return $pdf->download($filename . '.pdf'); + } + // Statement Financial Position Report End public function monthFormat($month) { diff --git a/app/Models/AccountChart.php b/app/Models/AccountChart.php index ca57d05..27f0702 100644 --- a/app/Models/AccountChart.php +++ b/app/Models/AccountChart.php @@ -11,7 +11,7 @@ class AccountChart extends Model protected $table = "account_charts"; protected $fillable = [ - 'code', 'name','acctgrp_id','mjracctgrp_id','submjracctgrp_id' + 'code', 'name','acctgrp_id','mjracctgrp_id','submjracctgrp_id', 'current_non' ]; public function accountGroup() diff --git a/app/Models/AccountGroup.php b/app/Models/AccountGroup.php index e5122fc..c30c190 100644 --- a/app/Models/AccountGroup.php +++ b/app/Models/AccountGroup.php @@ -4,6 +4,7 @@ use Illuminate\Database\Eloquent\Factories\HasFactory; use Illuminate\Database\Eloquent\Model; +use Illuminate\Database\Eloquent\Relations\HasMany; class AccountGroup extends Model { @@ -14,4 +15,9 @@ class AccountGroup extends Model protected $fillable = [ 'code', 'name','seq_no' ]; + + public function accountCharts() : HasMany + { + return $this->hasMany(AccountChart::Class,'acctgrp_id'); + } } diff --git a/app/Models/MajorAccountGroup.php b/app/Models/MajorAccountGroup.php index e29033c..e676597 100644 --- a/app/Models/MajorAccountGroup.php +++ b/app/Models/MajorAccountGroup.php @@ -4,6 +4,7 @@ use Illuminate\Database\Eloquent\Factories\HasFactory; use Illuminate\Database\Eloquent\Model; +use Illuminate\Database\Eloquent\Relations\HasMany; class MajorAccountGroup extends Model { @@ -15,4 +16,8 @@ class MajorAccountGroup extends Model 'code', 'name','seq_no' ]; + public function accountCharts() : HasMany + { + return $this->hasMany(AccountChart::Class,'mjracctgrp_id'); + } } diff --git a/app/Models/SubMajorAccountGroup.php b/app/Models/SubMajorAccountGroup.php index 69de6a8..4643582 100644 --- a/app/Models/SubMajorAccountGroup.php +++ b/app/Models/SubMajorAccountGroup.php @@ -4,6 +4,7 @@ use Illuminate\Database\Eloquent\Factories\HasFactory; use Illuminate\Database\Eloquent\Model; +use Illuminate\Database\Eloquent\Relations\HasMany; class SubMajorAccountGroup extends Model { @@ -15,4 +16,9 @@ class SubMajorAccountGroup extends Model 'code', 'name','seq_no' ]; + public function accountCharts() : HasMany + { + return $this->hasMany(AccountChart::Class,'submjracctgrp_id'); + } + } diff --git a/database/migrations/2022_06_23_102742_create_account_charts_table.php b/database/migrations/2022_06_23_102742_create_account_charts_table.php index b0b4a2b..af2ad34 100644 --- a/database/migrations/2022_06_23_102742_create_account_charts_table.php +++ b/database/migrations/2022_06_23_102742_create_account_charts_table.php @@ -20,6 +20,7 @@ public function up() $table->BigInteger('acctgrp_id')->unsigned()->nullable(); $table->BigInteger('mjracctgrp_id')->unsigned()->nullable(); $table->BigInteger('submjracctgrp_id')->unsigned()->nullable(); + $table->tinyInteger('current_non')->nullable(); // 1=Current, 2, Non-current, $table->timestamps(); $table->foreign('acctgrp_id')->references('id')->on('account_groups'); $table->foreign('mjracctgrp_id')->references('id')->on('major_account_groups'); diff --git a/database/seeders/AccountChartSeeder.php b/database/seeders/AccountChartSeeder.php index 7ba447a..664df28 100644 --- a/database/seeders/AccountChartSeeder.php +++ b/database/seeders/AccountChartSeeder.php @@ -22,577 +22,577 @@ public function run() $majorAccountGroup = MajorAccountGroup::all(); $subMajorAccountGroup = SubMajorAccountGroup::all(); $accounts = [ - ['code' => "1-01-01-010", 'name' => "Cash Local Treasury", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-01-01-020", 'name' => "Petty Cash", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-01-02-010", 'name' => "Cash in Bank - Local Currency, Current Account", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-01-02-020", 'name' => "Cash in Bank - Local Currency, Savings Account", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-01-03-010", 'name' => "Cash in Bank - Foreign Currency, Current Account", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-01-03-020", 'name' => "Cash in Bank - Foreign Currency, Savings Account", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-01-010", 'name' => "Cash in Bank -Local Currency, Time Deposits", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-01-020", 'name' => "Cash in Bank - Foreign Currency, Time Deposits", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-01-030", 'name' => "Treasury Bills", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-02-010", 'name' => "Financial Assets Held for Trading", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-02-020", 'name' => "Financial Assets Designated at Fair Value Through Surplus or Deficit", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-03-010", 'name' => "Investments in Treasury Bills - Local", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-03-011", 'name' => "Allowance for Impairment - Investments in Treasury Bills - Local", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-03-020", 'name' => "Investments in Bonds-Local", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-03-021", 'name' => "Allowance for Impairment - Investments in Bonds - Local", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-04-010", 'name' => "Investments in Stocks", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-04-020", 'name' => "Investments in Bonds", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-05-010", 'name' => "Deposits on Letters of Credit", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-05-011", 'name' => "Allowance for Impairment - Deposits in Letters of Credit", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-05-020", 'name' => "Guaranty Deposits", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-05-021", 'name' => "Allowance for Impairment - Guaranty Deposits", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-05-990", 'name' => "Other Investments", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-05-991", 'name' => "Allowance for Impairment - Other Investments", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-06-010", 'name' => "Investments in Joint Venture", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-06-011", 'name' => "Allowance for Impairment - Investments in Joint Venture", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-02-07-010", 'name' => "Sinking Fund", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-07')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-010", 'name' => "Accounts Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-011", 'name' => "Allowance for Impairment - Accounts Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-020", 'name' => "Real Property Tax Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-021", 'name' => "Allowance for Impairment - RPT Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-030", 'name' => "Special Education Tax Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-031", 'name' => "Allowance for Impairment - SET Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-040", 'name' => "Notes Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-041", 'name' => "Allowance for Impairment - Notes Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-050", 'name' => "Loans Receivable - Government-Owned and/or Controlled Corporations", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-051", 'name' => "Allowance for Impairment - Loans Receivable - Government-Owned and/or Controlled Corporations", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-060", 'name' => "Loans Receivable - Local Government Units", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-061", 'name' => "Allowance for Impairment - Loans Receivable - Local Government Units", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-070", 'name' => "Interests Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-071", 'name' => "Allowance for Impairment - Interests Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-080", 'name' => "Dividends Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-081", 'name' => "Allowance for Impairment - Dividends Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-990", 'name' => "Loans Receivable - Others", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-01-991", 'name' => "Allowance for Impairment - Loans Receivable - Others", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-02-010", 'name' => "Operating Lease Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-02-011", 'name' => "Allowance for Impairment - Operating Lease Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-02-020", 'name' => "Finance Lease Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-02-021", 'name' => "Allowance for Impairment - 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$majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-04-060", 'name' => "Due from Special Accounts", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-04-070", 'name' => "Due from Local Economic Enterprise", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-05-010", 'name' => "Advances for Operating Expenses", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', 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$subMajorAccountGroup->where('code', '1-03-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-06-010", 'name' => "Receivables - Disallowances/Charges", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-06-011", 'name' => "Allowance for Impairment - Receivables- Disallowances/Charges", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-06-020", 'name' => "Due from Officers and Employees", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-06-021", 'name' => "Allowance for Impairment - Due from Officers and Employees", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-06-030", 'name' => "Due from Non-Government Organizations/People's Organizations", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-06-031", 'name' => "Allowance for Impairment - Due from Non-Government Organizations/People's Organizations", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-06-990", 'name' => "Other Receivables", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-03-06-991", 'name' => "Allowance for Impairment - Other Receivables", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-01-010", 'name' => "Merchandise Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-02-010", 'name' => "Food Supplies for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-02-020", 'name' => "Welfare Goods for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-02-030", 'name' => "Drugs and Medicines for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-02-040", 'name' => "Medical, Dental and Laboratory Supplies for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-02-050", 'name' => "Agricultural and Marine Supplies for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-02-060", 'name' => "Agricultural Produce for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-02-070", 'name' => "Textbooks and Instructional Materials for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-02-080", 'name' => "Construction Materials for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-02-090", 'name' => "Property and Equipment for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-02-990", 'name' => "Other Supplies and Materials for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-03-010", 'name' => "Raw Materials Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-03-020", 'name' => "Work-in-Process Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-03-030", 'name' => "Finished Goods Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-04-010", 'name' => "Office Supplies Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-04-020", 'name' => "Accountable Forms, Plates and Stickers", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-04-030", 'name' => "Non-Accountable Forms Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-04-040", 'name' => "Animal/Zoological Supplies Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-04-050", 'name' => "Food Supplies Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-04-060", 'name' => "Drugs and Medicines Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-04-070", 'name' => "Medical, Dental and Laboratory Supplies Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-04-080", 'name' => "Fuel, Oil and Lubricants Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-04-090", 'name' => "Agricultural and Marine Supplies Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-04-100", 'name' => "Textbooks and Instructional Materials Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-04-110", 'name' => "Military, Police and Traffic Supplies Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-04-120", 'name' => "Chemical and Filtering Supplies Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-04-130", 'name' => "Construction Materials Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-04-04-990", 'name' => "Other Supplies and Materials Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-05-01-010", 'name' => "Advances to Contractors", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-05-01-020", 'name' => "Prepaid Rent", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-05-01-030", 'name' => "Prepaid Registration", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-05-01-040", 'name' => "Prepaid Interest", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-05-01-050", 'name' => "Prepaid Insurance", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-05-01-990", 'name' => "Other Prepayments", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-05-02-010", 'name' => "Discount on Advance Payments", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-05-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-06-01-010", 'name' => "Investment Property, Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-06')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-06-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-06-01-011", 'name' => "Accumulated Impairment Losses - Investment Property, Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-06')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-06-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-06-01-020", 'name' => "Investment Property, Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-06')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-06-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-06-01-021", 'name' => "Accumulated Depreciation - Investment Property, Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-06')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-06-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-06-01-022", 'name' => "Accumulated Impairment Losses - Investment Property, Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-06')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-06-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-06-01-030", 'name' => "Construction in Progress - Investment Property, Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-06')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-06-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-01-010", 'name' => "Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-01-011", 'name' => "Accumulated Impairment Losses - Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-02-010", 'name' => "Land Improvements, Aquaculture Structures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-02-011", 'name' => "Accumulated Depreciation - Land Improvements, Aquaculture Structures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-02-012", 'name' => "Accumulated Impairment Losses - Land Improvements, Aquaculture Structures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-02-990", 'name' => "Other Land Improvements", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-02-991", 'name' => "Accumulated Depreciation - Other Land Improvements", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-02-992", 'name' => "Accumulated Impairment Losses - Other Land Improvements", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-03-010", 'name' => "Road Networks", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-03-011", 'name' => "Accumulated Depreciation - Road Networks", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-03-012", 'name' => "Accumulated Impairment Losses - Road Networks", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-03-020", 'name' => "Flood Control Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-03-021", 'name' => "Accumulated Depreciation - Flood Control Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-03-022", 'name' => "Accumulated Impairment Losses - Flood Control Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-03-030", 'name' => "Sewer Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-03-031", 'name' => 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'name' => "Accumulated Impairment Losses - Military, Police and Security Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-05-110", 'name' => "Medical Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-05-111", 'name' => "Accumulated Depreciation - Medical Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-05-112", 'name' => 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1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-05-140", 'name' => "Technical and Scientific Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-05-141", 'name' => "Accumulated Depreciation - Technical and Scientific Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-05-142", 'name' => "Accumulated Impairment Losses - Technical and Scientific Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-05-990", 'name' => "Other Machinery and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-05-991", 'name' => "Accumulated Depreciation - Other Machinery and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-05-992", 'name' => "Accumulated Impairment Losses - Other Machinery and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-06-010", 'name' => "Motor Vehicles", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-06-011", 'name' => "Accumulated Depreciation - Motor Vehicles", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-06-012", 'name' => "Accumulated Impairment Losses - Motor Vehicles", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-06-020", 'name' => "Trains", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-06-021", 'name' => "Accumulated Depreciation - Trains", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-06-022", 'name' => "Accumulated Impairment Losses - Trains", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-06-030", 'name' => "Aircrafts and Aircrafts Ground Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-06-031", 'name' => "Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-06-032", 'name' => "Accumulated Impairment Losses - Aircrafts and Aircrafts Ground Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-06-040", 'name' => "Watercrafts", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-06-041", 'name' => "Accumulated Depreciation - Watercrafts", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-06-042", 'name' => "Accumulated Impairment Losses - Watercrafts", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-06-990", 'name' => "Other Transportation Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-06-991", 'name' => "Accumulated Depreciation - Other Transportation Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-06-992", 'name' => "Accumulated Impairment Losses - Other Transportation Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-07-010", 'name' => "Furniture and Fixtures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-07')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-07-011", 'name' => "Accumulated Depreciation - Furniture and Fixtures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-07')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-07-012", 'name' => "Accumulated Impairment Losses - Furniture and Fixtures", 'acctgrp_id' => 1, 'mjracctgrp_id' => 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'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-07')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-08-010", 'name' => "Leased Assets, Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-08-011", 'name' => "Accumulated Impairment Losses-Leased Assets, Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-08-020", 'name' => "Leased Assets, Buildings and Other Structures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-08-021", 'name' => "Accumulated Depreciation - Leased Assets, Buildings and Other Structures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-08-022", 'name' => "Accumulated Impairment Losses - Leased Assets, Buildings and Other Structures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-08-030", 'name' => "Leased Assets, Machinery and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-08-031", 'name' => "Accumulated Depreciation - Leased Assets, Machinery and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-08-032", 'name' => "Accumulated Impairment Losses - Leased Assets, Machinery and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-08-040", 'name' => "Leased Assets, Transportation Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-08-041", 'name' => "Accumulated Depreciation - Leased Assets, Transportation Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-08-042", 'name' => "Accumulated Impairment Losses - Leased Assets, Transportation Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-08-990", 'name' => "Other Leased Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-08-991", 'name' => "Accumulated Depreciation - Other Leased Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-08-992", 'name' => "Accumulated Impairment Losses - Other Leased Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-09-010", 'name' => "Leased Assets Improvements, Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-09-011", 'name' => "Accumulated Depreciation - Leased Assets Improvements, Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-09-012", 'name' => "Accumulated Impairment Losses - Leased Assets Improvements, Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-09-020", 'name' => "Leased Assets Improvements, Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-09-021", 'name' => "Accumulated Depreciation - Leased Assets Improvements, Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-09-022", 'name' => "Accumulated Impairment Losses - Leased Assets Improvements, Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-09-990", 'name' => "Other Leased Assets Improvements", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-09-991", 'name' => "Accumulated Depreciation - Other Leased Assets Improvements", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-09-992", 'name' => "Accumulated Impairment Losses - Other Leased Assets Improvements", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-10-010", 'name' => "Construction in Progress - Land Improvements", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-10')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-10-020", 'name' => "Construction in Progress - Infrastructure Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-10')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-10-030", 'name' => "Construction in Progress - Buildings and Other Structures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-10')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-10-040", 'name' => "Construction in Progress - Leased Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-10')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-10-050", 'name' => "Construction in Progress - Leased Assets Improvements", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-10')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-11-010", 'name' => "Service Concession Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-11')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-11-011", 'name' => "Accumulated Depreciation - Service Concession Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-11')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-11-012", 'name' => "Accumulated Impairment Losses - Service Concession Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-11')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-99-010", 'name' => "Work/Zoo Animals", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-99-011", 'name' => "Accumulated Depreciation - Work/Zoo Animals", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-99-012", 'name' => "Accumulated Impairment Losses - Work/Zoo Animals", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-99-990", 'name' => "Other Property, Plant and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-99-991", 'name' => "Accumulated Depreciation - Other Property, Plant and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-07-99-992", 'name' => "Accumulated Impairment Losses - Other Property, Plant and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-08-01-010", 'name' => "Breeding Stocks", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-08')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-08-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-08-01-020", 'name' => "Plants and Trees", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-08')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-08-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-08-01-030", 'name' => "Aquaculture", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-08')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-08-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-08-01-990", 'name' => "Other Bearer Biological Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-08')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-08-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-09-01-010", 'name' => "Patents/Copyrights", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-09-01-011", 'name' => "Accumulated Amortization - Patents/Copyrights", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-09-01-012", 'name' => "Accumulated Impairment - Patents/Copyrights", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-09-01-020", 'name' => "Computer Software", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-09-01-021", 'name' => "Accumulated Amortization - Computer Software", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-09-01-022", 'name' => "Accumulated Impairment - Computer Software", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-09-01-990", 'name' => "Other Intangible Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-09-01-991", 'name' => "Accumulated Amortization - Other Intangible Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-09-01-992", 'name' => "Accumulated Impairment - Other Intangible Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "1-09-02-010", 'name' => "Service Concession Assets - Intangible Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-01-01-010", 'name' => "Accounts Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-01-01-020", 'name' => "Due to Officers and Employees", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-01-01-040", 'name' => "Notes Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-01-01-050", 'name' => "Interest Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-01-01-060", 'name' => "Operating Lease Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-01-01-070", 'name' => "Finance Lease Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-01-01-080", 'name' => "Awards and Rewards Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-01-01-090", 'name' => "Service Concession Arrangement Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-01-01-100", 'name' => "Pension Benefits Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-01-01-110", 'name' => "Leave Benefits Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-01-01-120", 'name' => "Retirement Gratuity Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-01-02-020", 'name' => "Bonds Payable - Domestic", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-01-02-021", 'name' => "Discount on Bonds Payable - Domestic", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-01-02-022", 'name' => "Premium on Bonds Payable - Domestic", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-01-02-040", 'name' => "Loans Payable - Domestic", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-01-02-050", 'name' => "Loans Payable - Foreign", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-02-01-010", 'name' => "Due to BIR", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-02-01-020", 'name' => "Due to GSIS", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-02-01-030", 'name' => "Due to Pag-IBIG", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-02-01-040", 'name' => "Due to PhilHealth", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-02-01-050", 'name' => "Due to NGAs", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-02-01-060", 'name' => "Due to GOCCs", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-02-01-070", 'name' => "Due to LGUs", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-02-01-080", 'name' => "Due to Joint Venture", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-03-01-010", 'name' => "Due to Other Funds", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-03-01-020", 'name' => "Due to Special Accounts", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-03-01-030", 'name' => "Due to Economic Enterprises", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-04-01-010", 'name' => "Trust Liabilities", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-04-01-020", 'name' => "Trust Liabilities - Disaster Risk Reduction and Management Fund", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-04-01-030", 'name' => "Bail Bonds Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-04-01-040", 'name' => "Guaranty/Security Deposits Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-04-01-050", 'name' => "Customers' Deposits Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-05-01-010", 'name' => "Deferred Real Property Tax", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-05-01-020", 'name' => "Deferred Special Education Tax", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-05-01-030", 'name' => "Deferred Finance Lease Revenue", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-05-01-040", 'name' => "Deferred Service Concession Revenue", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-05-01-050", 'name' => "Unearned Revenue - Investment Property", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-05-01-990", 'name' => "Other Deferred Credits", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-06-01-040", 'name' => "Termination Benefits", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-06')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-06-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-06-01-990", 'name' => "Other Provisions", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-06')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-06-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "2-99-99-990", 'name' => "Other Payables", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-99')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-99-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "3-01-01-010", 'name' => "Government Equity", 'acctgrp_id' => 3, 'mjracctgrp_id' => $majorAccountGroup->where('code', '3-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '3-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "3-01-01-020", 'name' => "Prior Period Adjustment", 'acctgrp_id' => 3, 'mjracctgrp_id' => $majorAccountGroup->where('code', '3-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '3-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "3-02-01-010", 'name' => "Income and Expense Summary", 'acctgrp_id' => 3, 'mjracctgrp_id' => $majorAccountGroup->where('code', '3-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '3-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "3-03-01-010", 'name' => "Equity in Joint Venture", 'acctgrp_id' => 3, 'mjracctgrp_id' => $majorAccountGroup->where('code', '3-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '3-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "3-04-01-010", 'name' => "Unrealized Gain/(Loss) from Changes in the Fair Value of Financial Assets", 'acctgrp_id' => 3, 'mjracctgrp_id' => $majorAccountGroup->where('code', '3-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '3-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-01-01-020", 'name' => "Professional Tax", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-01-01-050", 'name' => "Community Tax", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-01-02-040", 'name' => "Real Property Tax- Basic", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-01-02-041", 'name' => "Discount on Real Property Tax- Basic", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-01-02-050", 'name' => "Special Education Tax", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-01-02-051", 'name' => "Discount on Special Education Tax", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-01-02-060", 'name' => "Special Levy on Idle Lands", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-01-02-070", 'name' => "Special Levy on Lands Benefited by Public Works Projects", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-01-02-080", 'name' => "Real Property Transfer Tax", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-01-03-030", 'name' => "Business Tax", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-01-03-040", 'name' => "Tax on Sand, Gravel and Other Quarry Products", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-01-03-050", 'name' => "Tax on Delivery Trucks and Vans", 'acctgrp_id' => 4, 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'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-01-04-990", 'name' => "Other Taxes", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-01-05-010", 'name' => "Tax Revenue - Fines and Penalties - Taxes on Individual and Corporation", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-01-05-020", 'name' => "Tax Revenue - Fines and Penalties - Property Taxes", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 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'created_at' => now(), 'updated_at' => now()], - ['code' => "4-02-01-030", 'name' => "Registration Plates, Tags and Stickers Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-02-01-040", 'name' => "Clearance and Certification Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-02-01-070", 'name' => "Supervision and Regulation Enforcement Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-02-01-100", 'name' => "Inspection Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-02-01-110", 'name' => "Verification and Authentication Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-02-01-130", 'name' => "Processing Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "4-02-01-140", 'name' => "Occupation 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'created_at' => now(), 'updated_at' => now()], - ['code' => "5-01-03-010", 'name' => "Retirement and Life Insurance Premiums", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-01-03-020", 'name' => "Pag-IBIG Contributions", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-01-03-030", 'name' => "PhilHealth Contributions", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-01-03-040", 'name' => "Employees Compensation Insurance Premiums", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-01-03-050", 'name' => "Provident/Welfare Fund Contributions", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-01-04-010", 'name' => "Pension Benefits", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-01-04-020", 'name' => "Retirement Gratuity", 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$majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-05-040", 'name' => "Cable, Satellite, Telegraph and Radio Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-06-010", 'name' => "Awards/Rewards Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-06-020", 'name' => "Prizes", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-07-010", 'name' => "Survey Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-07')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-07-020", 'name' => "Research, Exploration and Development Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-07')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-08-010", 'name' => "Demolition and Relocation Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-08-020", 'name' => "Desilting and Dredging Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-09-010", 'name' => "Generation, Transmission and Distribution Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-10-010", 'name' => "Confidential Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-10')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-10-020", 'name' => "Intelligence Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-10')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-10-030", 'name' => "Extraordinary and Miscellaneous Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-10')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-11-010", 'name' => "Legal Services", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-11')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-11-020", 'name' => "Auditing Services", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-11')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-11-030", 'name' => "Consultancy Services", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-11')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-11-990", 'name' => "Other Professional Services", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-11')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-12-010", 'name' => "Environment/Sanitary Services", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-12')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-12-020", 'name' => "Janitorial Services", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-12')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-12-030", 'name' => "Security Services", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-12')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-12-990", 'name' => "Other General Services", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-12')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-13-010", 'name' => "Repairs and Maintenance - Investment Property", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-13-020", 'name' => "Repairs and Maintenance - Land Improvements", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-13-030", 'name' => "Repairs and Maintenance - Infrastructure Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-13-040", 'name' => "Repairs and Maintenance - Buildings and Other Structures", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-13-050", 'name' => "Repairs and Maintenance - Machinery and Equipment", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-13-060", 'name' => "Repairs and Maintenance - Transportation Equipment", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-13-070", 'name' => "Repairs and Maintenance - Furniture and Fixtures", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-13-080", 'name' => "Repairs and Maintenance - Leased Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-13-090", 'name' => "Repairs and Maintenance - Leased Assets Improvements", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-13-990", 'name' => "Repairs and Maintenance - Other Property, Plant and Equipment", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-14-020", 'name' => "Subsidy to NGAs", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-14')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-14-030", 'name' => "Subsidy to Local Government Units", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-14')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-14-060", 'name' => "Subsidy to Other Funds", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-14')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-14-070", 'name' => "Subsidy to General Fund Proper/Special Accounts", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-14')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-14-080", 'name' => "Subsidy to Local Economic Enterprises", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 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'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-15')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-16-010", 'name' => "Taxes, Duties and Licenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-16')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-16-020", 'name' => "Fidelity Bond Premiums", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-16')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-16-030", 'name' => "Insurance Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-16')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-99-010", 'name' => "Advertising Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-99-020", 'name' => "Printing and Publication Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-99-030", 'name' => "Representation Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-99-040", 'name' => "Transportation and Delivery Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-99-050", 'name' => "Rent Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-99-060", 'name' => "Membership Dues and Contributions to Organizations", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-99-070", 'name' => "Subscription Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-99-080", 'name' => "Donations", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-02-99-990", 'name' => "Other Maintenance and Operating Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-03-01-010", 'name' => "Management Supervision/Trusteeship Fees", 'acctgrp_id' => 5, 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=> $subMajorAccountGroup->where('code', '5-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-03-01-050", 'name' => "Commitment Fees", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-03-01-990", 'name' => "Other Financial Charges", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-04-01-010", 'name' => "Direct Materials", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-04-01-020", 'name' => "Direct Labor", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-04-01-030", 'name' => "Manufacturing Overhead", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-04-02-010", 'name' => "Cost of Sales", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-01-010", 'name' => "Depreciation - Investment Property", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-01-020", 'name' => "Depreciation - Land Improvements", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-01-030", 'name' => "Depreciation - Infrastructure Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-01-040", 'name' => "Depreciation - Buildings and Other Structures", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-01-050", 'name' => "Depreciation - Machinery and Equipment", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-01-060", 'name' => "Depreciation - Transportation Equipment", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-01-070", 'name' => "Depreciation - Furniture, Fixtures and Books", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-01-080", 'name' => "Depreciation - Leased Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-01-090", 'name' => "Depreciation - Leased Assets Improvements", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-01-100", 'name' => "Depreciation -Service Concession Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-01-990", 'name' => "Depreciation - Other Property, Plant and Equipment", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-02-010", 'name' => "Amortization - Intangible Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-03-010", 'name' => "Impairment Loss - Financial Assets Held to Maturity", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-03-020", 'name' => "Impairment Loss - Loans and Receivables", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-03-030", 'name' => "Impairment Loss - Lease Receivables", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-03-040", 'name' => "Impairment Loss - Investments in GOCCs", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-03-050", 'name' => "Impairment Loss - Investments in Joint Venture", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-03-060", 'name' => "Impairment Loss - Other Receivables", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-03-070", 'name' => "Impairment Loss - Inventories", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-03-080", 'name' => "Impairment Loss - Investment Property", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-03-090", 'name' => "Impairment Loss - Property, Plant and Equipment", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-03-100", 'name' => "Impairment Loss - Intangible Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-04-010", 'name' => "Loss on Foreign Exchange (FOREX)", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-04-020", 'name' => "Loss on Sale of Investments", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-04-030", 'name' => "Loss on Sale of Investment Property", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-04-040", 'name' => "Loss on Sale of Propery, Plant and Equipment", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-04-050", 'name' => "Loss on Sale of Biological Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-04-060", 'name' => "Loss on Sale of Intangible Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-04-070", 'name' => "Loss on Sale of Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-04-080", 'name' => "Loss on Initial Recognition of Biological Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-04-090", 'name' => "Loss of Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-04-100", 'name' => "Loss on Guaranty", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-04-990", 'name' => "Other Losses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], - ['code' => "5-05-05-010", 'name' => "Grants for Concessionary loans", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-01-01-010", 'current_non' => 1, 'name' => "Cash Local Treasury", 'acctgrp_id' => 1, 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'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-01-03-010", 'current_non' => 1, 'name' => "Cash in Bank - Foreign Currency, Current Account", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-01-03-020", 'current_non' => 1, 'name' => "Cash in Bank - Foreign Currency, Savings Account", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-01-010", 'current_non' => 1, 'name' => "Cash in Bank -Local Currency, Time Deposits", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-01-020", 'current_non' => 1, 'name' => "Cash in Bank - Foreign Currency, Time Deposits", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-01-030", 'current_non' => 1, 'name' => "Treasury Bills", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-02-010", 'current_non' => 1, 'name' => "Financial Assets Held for Trading", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-02-020", 'current_non' => 1, 'name' => "Financial Assets Designated at Fair Value Through Surplus or Deficit", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-03-010", 'current_non' => 1, 'name' => "Investments in Treasury Bills - Local", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-03-011", 'current_non' => 1, 'name' => "Allowance for Impairment - Investments in Treasury Bills - Local", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-03-020", 'current_non' => 1, 'name' => "Investments in Bonds-Local", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-03-021", 'current_non' => 1, 'name' => "Allowance for Impairment - Investments in Bonds - Local", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-04-010", 'current_non' => 1, 'name' => "Investments in Stocks", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-04-020", 'current_non' => 1, 'name' => "Investments in Bonds", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-05-010", 'current_non' => 1, 'name' => "Deposits on Letters of Credit", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-05-011", 'current_non' => 1, 'name' => "Allowance for Impairment - Deposits in Letters of Credit", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-05-020", 'current_non' => 1, 'name' => "Guaranty Deposits", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-05-021", 'current_non' => 1, 'name' => "Allowance for Impairment - Guaranty Deposits", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-05-990", 'current_non' => 1, 'name' => "Other Investments", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-05-991", 'current_non' => 1, 'name' => "Allowance for Impairment - Other Investments", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-06-010", 'current_non' => 1, 'name' => "Investments in Joint Venture", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-06-011", 'current_non' => 1, 'name' => "Allowance for Impairment - Investments in Joint Venture", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-02-07-010", 'current_non' => 1, 'name' => "Sinking Fund", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-02-07')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-010", 'current_non' => 1, 'name' => "Accounts Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-011", 'current_non' => 1, 'name' => "Allowance for Impairment - Accounts Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-020", 'current_non' => 1, 'name' => "Real Property Tax Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-021", 'current_non' => 1, 'name' => "Allowance for Impairment - RPT Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-030", 'current_non' => 1, 'name' => "Special Education Tax Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-031", 'current_non' => 1, 'name' => "Allowance for Impairment - SET Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-040", 'current_non' => 1, 'name' => "Notes Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-041", 'current_non' => 1, 'name' => "Allowance for Impairment - Notes Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-050", 'current_non' => 1, 'name' => "Loans Receivable - Government-Owned and/or Controlled Corporations", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-051", 'current_non' => 1, 'name' => "Allowance for Impairment - Loans Receivable - Government-Owned and/or Controlled Corporations", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-060", 'current_non' => 1, 'name' => "Loans Receivable - Local Government Units", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-061", 'current_non' => 1, 'name' => "Allowance for Impairment - Loans Receivable - Local Government Units", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-070", 'current_non' => 1, 'name' => "Interests Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-071", 'current_non' => 1, 'name' => "Allowance for Impairment - Interests Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-080", 'current_non' => 1, 'name' => "Dividends Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-081", 'current_non' => 1, 'name' => "Allowance for Impairment - Dividends Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-990", 'current_non' => 1, 'name' => "Loans Receivable - Others", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-01-991", 'current_non' => 1, 'name' => "Allowance for Impairment - Loans Receivable - Others", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-02-010", 'current_non' => 1, 'name' => "Operating Lease Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-02-011", 'current_non' => 1, 'name' => "Allowance for Impairment - Operating Lease Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-02-020", 'current_non' => 1, 'name' => "Finance Lease Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-02-021", 'current_non' => 1, 'name' => "Allowance for Impairment - Finance Lease Receivable", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-03-010", 'current_non' => 1, 'name' => "Due from National Government Agencies", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-03-011", 'current_non' => 1, 'name' => "Allowance for Impairment - Due from National Government Agencies", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-03-020", 'current_non' => 1, 'name' => "Due from Government-Owned and/or Controlled Corporations", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-03-021", 'current_non' => 1, 'name' => "Allowance for Impairment - Due from GOCCs", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-03-030", 'current_non' => 1, 'name' => "Due from Local Government Units", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-03-031", 'current_non' => 1, 'name' => "Allowance for Impairment - Due from LGUs", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-03-040", 'current_non' => 1, 'name' => "Due from Joint Venture", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-03-041", 'current_non' => 1, 'name' => "Allowance for Impairment - Due from Joint Venture", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-04-050", 'current_non' => 1, 'name' => "Due from Other Funds", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-04-060", 'current_non' => 1, 'name' => "Due from Special Accounts", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-04-070", 'current_non' => 1, 'name' => "Due from Local Economic Enterprise", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-05-010", 'current_non' => 1, 'name' => "Advances for Operating Expenses", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-05-020", 'current_non' => 1, 'name' => "Advances for Payroll", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-05-030", 'current_non' => 1, 'name' => "Advances to Special Disbursing Officer", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-05-040", 'current_non' => 1, 'name' => "Advances for Officers and Employees", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-06-010", 'current_non' => 1, 'name' => "Receivables - Disallowances/Charges", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-06-011", 'current_non' => 1, 'name' => "Allowance for Impairment - Receivables- Disallowances/Charges", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-06-020", 'current_non' => 1, 'name' => "Due from Officers and Employees", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-06-021", 'current_non' => 1, 'name' => "Allowance for Impairment - Due from Officers and Employees", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-06-030", 'current_non' => 1, 'name' => "Due from Non-Government Organizations/People's Organizations", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-06-031", 'current_non' => 1, 'name' => "Allowance for Impairment - Due from Non-Government Organizations/People's Organizations", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-06-990", 'current_non' => 1, 'name' => "Other Receivables", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-03-06-991", 'current_non' => 1, 'name' => "Allowance for Impairment - Other Receivables", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-03-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-01-010", 'current_non' => 1, 'name' => "Merchandise Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-02-010", 'current_non' => 1, 'name' => "Food Supplies for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-02-020", 'current_non' => 1, 'name' => "Welfare Goods for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-02-030", 'current_non' => 1, 'name' => "Drugs and Medicines for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-02-040", 'current_non' => 1, 'name' => "Medical, Dental and Laboratory Supplies for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-02-050", 'current_non' => 1, 'name' => "Agricultural and Marine Supplies for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-02-060", 'current_non' => 1, 'name' => "Agricultural Produce for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-02-070", 'current_non' => 1, 'name' => "Textbooks and Instructional Materials for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-02-080", 'current_non' => 1, 'name' => "Construction Materials for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-02-090", 'current_non' => 1, 'name' => "Property and Equipment for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-02-990", 'current_non' => 1, 'name' => "Other Supplies and Materials for Distribution", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-03-010", 'current_non' => 1, 'name' => "Raw Materials Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-03-020", 'current_non' => 1, 'name' => "Work-in-Process Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-03-030", 'current_non' => 1, 'name' => "Finished Goods Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-04-010", 'current_non' => 1, 'name' => "Office Supplies Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-04-020", 'current_non' => 1, 'name' => "Accountable Forms, Plates and Stickers", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-04-030", 'current_non' => 1, 'name' => "Non-Accountable Forms Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-04-040", 'current_non' => 1, 'name' => "Animal/Zoological Supplies Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-04-050", 'current_non' => 1, 'name' => "Food Supplies Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-04-060", 'current_non' => 1, 'name' => "Drugs and Medicines Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-04-070", 'current_non' => 1, 'name' => "Medical, Dental and Laboratory Supplies Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-04-080", 'current_non' => 1, 'name' => "Fuel, Oil and Lubricants Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-04-090", 'current_non' => 1, 'name' => "Agricultural and Marine Supplies Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-04-100", 'current_non' => 1, 'name' => "Textbooks and Instructional Materials Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-04-110", 'current_non' => 1, 'name' => "Military, Police and Traffic Supplies Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-04-120", 'current_non' => 1, 'name' => "Chemical and Filtering Supplies Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-04-130", 'current_non' => 1, 'name' => "Construction Materials Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-04-04-990", 'current_non' => 1, 'name' => "Other Supplies and Materials Inventory", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-04-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-05-01-010", 'current_non' => 1, 'name' => "Advances to Contractors", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-05-01-020", 'current_non' => 1, 'name' => "Prepaid Rent", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-05-01-030", 'current_non' => 1, 'name' => "Prepaid Registration", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-05-01-040", 'current_non' => 1, 'name' => "Prepaid Interest", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-05-01-050", 'current_non' => 1, 'name' => "Prepaid Insurance", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-05-01-990", 'current_non' => 1, 'name' => "Other Prepayments", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-05-02-010", 'current_non' => 1, 'name' => "Discount on Advance Payments", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-05-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-06-01-010", 'current_non' => 2, 'name' => "Investment Property, Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-06')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-06-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-06-01-011", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Investment Property, Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-06')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-06-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-06-01-020", 'current_non' => 2, 'name' => "Investment Property, Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-06')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-06-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-06-01-021", 'current_non' => 2, 'name' => "Accumulated Depreciation - Investment Property, Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-06')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-06-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-06-01-022", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Investment Property, Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-06')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-06-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-06-01-030", 'current_non' => 2, 'name' => "Construction in Progress - Investment Property, Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-06')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-06-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-01-010", 'current_non' => 2, 'name' => "Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-01-011", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-02-010", 'current_non' => 2, 'name' => "Land Improvements, Aquaculture Structures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-02-011", 'current_non' => 2, 'name' => "Accumulated Depreciation - Land Improvements, Aquaculture Structures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-02-012", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Land Improvements, Aquaculture Structures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-02-990", 'current_non' => 2, 'name' => "Other Land Improvements", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-02-991", 'current_non' => 2, 'name' => "Accumulated Depreciation - Other Land Improvements", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-02-992", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Other Land Improvements", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-010", 'current_non' => 2, 'name' => "Road Networks", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-011", 'current_non' => 2, 'name' => "Accumulated Depreciation - Road Networks", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-012", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Road Networks", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-020", 'current_non' => 2, 'name' => "Flood Control Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-021", 'current_non' => 2, 'name' => "Accumulated Depreciation - Flood Control Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-022", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Flood Control Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-030", 'current_non' => 2, 'name' => "Sewer Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-031", 'current_non' => 2, 'name' => "Accumulated Depreciation - Sewer Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-032", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Sewer Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-040", 'current_non' => 2, 'name' => "Water Supply Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-041", 'current_non' => 2, 'name' => "Accumulated Depreciation - Water Supply Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-042", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Water Supply Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-050", 'current_non' => 2, 'name' => "Power Supply Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-051", 'current_non' => 2, 'name' => "Accumulated Depreciation - Power Supply Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-052", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Power Supply Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-060", 'current_non' => 2, 'name' => "Communication Networks", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-061", 'current_non' => 2, 'name' => "Accumulated Depreciation - Communication Networks", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-062", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Communication Networks", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-070", 'current_non' => 2, 'name' => "Seaport Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-071", 'current_non' => 2, 'name' => "Accumulated Depreciation - Seaport Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-072", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Seaport Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-080", 'current_non' => 2, 'name' => "Airport Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-081", 'current_non' => 2, 'name' => "Accumulated Depreciation - Airport Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-082", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Airport Systems", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-090", 'current_non' => 2, 'name' => "Parks, Plazas and Monuments", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-091", 'current_non' => 2, 'name' => "Accumulated Depreciation - Parks, Plazas and Monuments", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-092", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Parks, Plazas and Monuments", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-990", 'current_non' => 2, 'name' => "Other Infrastructure Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-991", 'current_non' => 2, 'name' => "Accumulated Depreciation - Other Infrastructure Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-03-992", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Other Infrastructure Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-010", 'current_non' => 2, 'name' => "Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-011", 'current_non' => 2, 'name' => "Accumulated Depreciation - Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-012", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-020", 'current_non' => 2, 'name' => "School Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-021", 'current_non' => 2, 'name' => "Accumulated Depreciation - School Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-022", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - School Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-030", 'current_non' => 2, 'name' => "Hospitals and Health Centers", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-031", 'current_non' => 2, 'name' => "Accumulated Depreciation - Hospitals and Health Centers", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-032", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Hospitals and Health Centers", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-040", 'current_non' => 2, 'name' => "Markets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-041", 'current_non' => 2, 'name' => "Accumulated Depreciation - Markets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-042", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Markets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-050", 'current_non' => 2, 'name' => "Slaughterhouses", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-051", 'current_non' => 2, 'name' => "Accumulated Depreciation - Slaughterhouses", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-052", 'current_non' => 2, 'name' => "Accumulated Impairment Losses- Slaughterhouses", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-060", 'current_non' => 2, 'name' => "Hostels and Dormitories", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-061", 'current_non' => 2, 'name' => "Accumulated Depreciation - Hostels and Dormitories", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-062", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Hostels and Dormitories", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-990", 'current_non' => 2, 'name' => "Other Structures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-991", 'current_non' => 2, 'name' => "Accumulated Depreciation - Other Structures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-04-992", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Other Structures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-010", 'current_non' => 2, 'name' => "Machinery", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-011", 'current_non' => 2, 'name' => "Accumulated Depreciation - Machinery", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-012", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Machinery", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-020", 'current_non' => 2, 'name' => "Office Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-021", 'current_non' => 2, 'name' => "Accumulated Depreciation - Office Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-022", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Office Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-030", 'current_non' => 2, 'name' => "Information and Communication Technology Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-031", 'current_non' => 2, 'name' => "Accumulated Depreciation - Information and Communication Technology Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-032", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Information and Communication Technology Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-040", 'current_non' => 2, 'name' => "Agricultural and Forestry Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-041", 'current_non' => 2, 'name' => "Accumulated Depreciation - Agricultural and Forestry Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-042", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Agricultural and Forestry Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-050", 'current_non' => 2, 'name' => "Marine and Fishery Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-051", 'current_non' => 2, 'name' => "Accumulated Depreciation - Marine and Fishery Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-052", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Marine and Fishery Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-060", 'current_non' => 2, 'name' => "Airport Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-061", 'current_non' => 2, 'name' => "Accumulated Depreciation - Airport Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-062", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Airport Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-070", 'current_non' => 2, 'name' => "Communication Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-071", 'current_non' => 2, 'name' => "Accumulated Depreciation - Communication Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-072", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Communication Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-080", 'current_non' => 2, 'name' => "Construction and Heavy Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-081", 'current_non' => 2, 'name' => "Accumulated Depreciation - Construction and Heavy Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-082", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Construction and Heavy Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-090", 'current_non' => 2, 'name' => "Disaster Response and Rescue Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-091", 'current_non' => 2, 'name' => "Accumulated Depreciation - Disaster Response and Rescue Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-092", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Disaster Response and Rescue Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-100", 'current_non' => 2, 'name' => "Military, Police and Security Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-101", 'current_non' => 2, 'name' => "Accumulated Depreciation - Military, Police and Security Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-102", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Military, Police and Security Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-110", 'current_non' => 2, 'name' => "Medical Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-111", 'current_non' => 2, 'name' => "Accumulated Depreciation - Medical Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-112", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Medical Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-120", 'current_non' => 2, 'name' => "Printing Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-121", 'current_non' => 2, 'name' => "Accumulated Depreciation - Printing Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-122", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Printing Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-130", 'current_non' => 2, 'name' => "Sports Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-131", 'current_non' => 2, 'name' => "Accumulated Depreciation - Sports Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-132", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Sports Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-140", 'current_non' => 2, 'name' => "Technical and Scientific Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-141", 'current_non' => 2, 'name' => "Accumulated Depreciation - Technical and Scientific Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-142", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Technical and Scientific Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-990", 'current_non' => 2, 'name' => "Other Machinery and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-991", 'current_non' => 2, 'name' => "Accumulated Depreciation - Other Machinery and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-05-992", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Other Machinery and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-06-010", 'current_non' => 2, 'name' => "Motor Vehicles", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-06-011", 'current_non' => 2, 'name' => "Accumulated Depreciation - Motor Vehicles", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-06-012", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Motor Vehicles", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-06-020", 'current_non' => 2, 'name' => "Trains", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-06-021", 'current_non' => 2, 'name' => "Accumulated Depreciation - Trains", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-06-022", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Trains", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-06-030", 'current_non' => 2, 'name' => "Aircrafts and Aircrafts Ground Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-06-031", 'current_non' => 2, 'name' => "Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-06-032", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Aircrafts and Aircrafts Ground Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-06-040", 'current_non' => 2, 'name' => "Watercrafts", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-06-041", 'current_non' => 2, 'name' => "Accumulated Depreciation - Watercrafts", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-06-042", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Watercrafts", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-06-990", 'current_non' => 2, 'name' => "Other Transportation Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-06-991", 'current_non' => 2, 'name' => "Accumulated Depreciation - Other Transportation Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-06-992", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Other Transportation Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-07-010", 'current_non' => 2, 'name' => "Furniture and Fixtures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-07')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-07-011", 'current_non' => 2, 'name' => "Accumulated Depreciation - Furniture and Fixtures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-07')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-07-012", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Furniture and Fixtures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-07')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-07-020", 'current_non' => 2, 'name' => "Books", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-07')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-07-021", 'current_non' => 2, 'name' => "Accumulated Depreciation - Books", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-07')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-07-022", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Books", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-07')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-08-010", 'current_non' => 2, 'name' => "Leased Assets, Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-08-011", 'current_non' => 2, 'name' => "Accumulated Impairment Losses-Leased Assets, Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-08-020", 'current_non' => 2, 'name' => "Leased Assets, Buildings and Other Structures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-08-021", 'current_non' => 2, 'name' => "Accumulated Depreciation - Leased Assets, Buildings and Other Structures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-08-022", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Leased Assets, Buildings and Other Structures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-08-030", 'current_non' => 2, 'name' => "Leased Assets, Machinery and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-08-031", 'current_non' => 2, 'name' => "Accumulated Depreciation - Leased Assets, Machinery and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-08-032", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Leased Assets, Machinery and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-08-040", 'current_non' => 2, 'name' => "Leased Assets, Transportation Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-08-041", 'current_non' => 2, 'name' => "Accumulated Depreciation - Leased Assets, Transportation Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-08-042", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Leased Assets, Transportation Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-08-990", 'current_non' => 2, 'name' => "Other Leased Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-08-991", 'current_non' => 2, 'name' => "Accumulated Depreciation - Other Leased Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-08-992", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Other Leased Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-09-010", 'current_non' => 2, 'name' => "Leased Assets Improvements, Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-09-011", 'current_non' => 2, 'name' => "Accumulated Depreciation - Leased Assets Improvements, Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-09-012", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Leased Assets Improvements, Land", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-09-020", 'current_non' => 2, 'name' => "Leased Assets Improvements, Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-09-021", 'current_non' => 2, 'name' => "Accumulated Depreciation - Leased Assets Improvements, Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-09-022", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Leased Assets Improvements, Buildings", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-09-990", 'current_non' => 2, 'name' => "Other Leased Assets Improvements", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-09-991", 'current_non' => 2, 'name' => "Accumulated Depreciation - Other Leased Assets Improvements", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-09-992", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Other Leased Assets Improvements", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-10-010", 'current_non' => 2, 'name' => "Construction in Progress - Land Improvements", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-10')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-10-020", 'current_non' => 2, 'name' => "Construction in Progress - Infrastructure Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-10')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-10-030", 'current_non' => 2, 'name' => "Construction in Progress - Buildings and Other Structures", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-10')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-10-040", 'current_non' => 2, 'name' => "Construction in Progress - Leased Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-10')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-10-050", 'current_non' => 2, 'name' => "Construction in Progress - Leased Assets Improvements", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-10')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-11-010", 'current_non' => 2, 'name' => "Service Concession Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-11')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-11-011", 'current_non' => 2, 'name' => "Accumulated Depreciation - Service Concession Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-11')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-11-012", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Service Concession Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-11')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-99-010", 'current_non' => 2, 'name' => "Work/Zoo Animals", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-99-011", 'current_non' => 2, 'name' => "Accumulated Depreciation - Work/Zoo Animals", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-99-012", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Work/Zoo Animals", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-99-990", 'current_non' => 2, 'name' => "Other Property, Plant and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-99-991", 'current_non' => 2, 'name' => "Accumulated Depreciation - Other Property, Plant and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-07-99-992", 'current_non' => 2, 'name' => "Accumulated Impairment Losses - Other Property, Plant and Equipment", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-07-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-08-01-010", 'current_non' => 2, 'name' => "Breeding Stocks", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-08')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-08-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-08-01-020", 'current_non' => 2, 'name' => "Plants and Trees", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-08')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-08-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-08-01-030", 'current_non' => 2, 'name' => "Aquaculture", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-08')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-08-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-08-01-990", 'current_non' => 2, 'name' => "Other Bearer Biological Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-08')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-08-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-09-01-010", 'current_non' => 2, 'name' => "Patents/Copyrights", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-09-01-011", 'current_non' => 2, 'name' => "Accumulated Amortization - Patents/Copyrights", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-09-01-012", 'current_non' => 2, 'name' => "Accumulated Impairment - Patents/Copyrights", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-09-01-020", 'current_non' => 2, 'name' => "Computer Software", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-09-01-021", 'current_non' => 2, 'name' => "Accumulated Amortization - Computer Software", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-09-01-022", 'current_non' => 2, 'name' => "Accumulated Impairment - Computer Software", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-09-01-990", 'current_non' => 2, 'name' => "Other Intangible Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-09-01-991", 'current_non' => 2, 'name' => "Accumulated Amortization - Other Intangible Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-09-01-992", 'current_non' => 2, 'name' => "Accumulated Impairment - Other Intangible Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "1-09-02-010", 'current_non' => 2, 'name' => "Service Concession Assets - Intangible Assets", 'acctgrp_id' => 1, 'mjracctgrp_id' => $majorAccountGroup->where('code', '1-09')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '1-09-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-01-01-010", 'current_non' => 2, 'name' => "Accounts Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-01-01-020", 'current_non' => 2, 'name' => "Due to Officers and Employees", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-01-01-040", 'current_non' => 2, 'name' => "Notes Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-01-01-050", 'current_non' => 2, 'name' => "Interest Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-01-01-060", 'current_non' => 2, 'name' => "Operating Lease Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-01-01-070", 'current_non' => 2, 'name' => "Finance Lease Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-01-01-080", 'current_non' => 2, 'name' => "Awards and Rewards Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-01-01-090", 'current_non' => 2, 'name' => "Service Concession Arrangement Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-01-01-100", 'current_non' => 2, 'name' => "Pension Benefits Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-01-01-110", 'current_non' => 2, 'name' => "Leave Benefits Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-01-01-120", 'current_non' => 2, 'name' => "Retirement Gratuity Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-01-02-020", 'current_non' => 2, 'name' => "Bonds Payable - Domestic", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-01-02-021", 'current_non' => 2, 'name' => "Discount on Bonds Payable - Domestic", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-01-02-022", 'current_non' => 2, 'name' => "Premium on Bonds Payable - Domestic", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-01-02-040", 'current_non' => 2, 'name' => "Loans Payable - Domestic", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-01-02-050", 'current_non' => 2, 'name' => "Loans Payable - Foreign", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-02-01-010", 'current_non' => 2, 'name' => "Due to BIR", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-02-01-020", 'current_non' => 2, 'name' => "Due to GSIS", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-02-01-030", 'current_non' => 2, 'name' => "Due to Pag-IBIG", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-02-01-040", 'current_non' => 2, 'name' => "Due to PhilHealth", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-02-01-050", 'current_non' => 2, 'name' => "Due to NGAs", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-02-01-060", 'current_non' => 2, 'name' => "Due to GOCCs", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-02-01-070", 'current_non' => 2, 'name' => "Due to LGUs", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-02-01-080", 'current_non' => 2, 'name' => "Due to Joint Venture", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-03-01-010", 'current_non' => 2, 'name' => "Due to Other Funds", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-03-01-020", 'current_non' => 2, 'name' => "Due to Special Accounts", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-03-01-030", 'current_non' => 2, 'name' => "Due to Economic Enterprises", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-04-01-010", 'current_non' => 2, 'name' => "Trust Liabilities", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-04-01-020", 'current_non' => 2, 'name' => "Trust Liabilities - Disaster Risk Reduction and Management Fund", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-04-01-030", 'current_non' => 2, 'name' => "Bail Bonds Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-04-01-040", 'current_non' => 2, 'name' => "Guaranty/Security Deposits Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-04-01-050", 'current_non' => 2, 'name' => "Customers' Deposits Payable", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-05-01-010", 'current_non' => 2, 'name' => "Deferred Real Property Tax", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-05-01-020", 'current_non' => 2, 'name' => "Deferred Special Education Tax", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-05-01-030", 'current_non' => 2, 'name' => "Deferred Finance Lease Revenue", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-05-01-040", 'current_non' => 2, 'name' => "Deferred Service Concession Revenue", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-05-01-050", 'current_non' => 2, 'name' => "Unearned Revenue - Investment Property", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-05-01-990", 'current_non' => 2, 'name' => "Other Deferred Credits", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-06-01-040", 'current_non' => 2, 'name' => "Termination Benefits", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-06')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-06-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-06-01-990", 'current_non' => 2, 'name' => "Other Provisions", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-06')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-06-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "2-99-99-990", 'current_non' => 2, 'name' => "Other Payables", 'acctgrp_id' => 2, 'mjracctgrp_id' => $majorAccountGroup->where('code', '2-99')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '2-99-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "3-01-01-010", 'current_non' => 3, 'name' => "Government Equity", 'acctgrp_id' => 3, 'mjracctgrp_id' => $majorAccountGroup->where('code', '3-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '3-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "3-01-01-020", 'current_non' => 3, 'name' => "Prior Period Adjustment", 'acctgrp_id' => 3, 'mjracctgrp_id' => $majorAccountGroup->where('code', '3-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '3-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "3-02-01-010", 'current_non' => 3, 'name' => "Income and Expense Summary", 'acctgrp_id' => 3, 'mjracctgrp_id' => $majorAccountGroup->where('code', '3-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '3-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "3-03-01-010", 'current_non' => 3, 'name' => "Equity in Joint Venture", 'acctgrp_id' => 3, 'mjracctgrp_id' => $majorAccountGroup->where('code', '3-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '3-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "3-04-01-010", 'current_non' => 3, 'name' => "Unrealized Gain/(Loss) from Changes in the Fair Value of Financial Assets", 'acctgrp_id' => 3, 'mjracctgrp_id' => $majorAccountGroup->where('code', '3-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '3-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-01-01-020", 'current_non' => 3, 'name' => "Professional Tax", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-01-01-050", 'current_non' => 3, 'name' => "Community Tax", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-01-02-040", 'current_non' => 3, 'name' => "Real Property Tax- Basic", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-01-02-041", 'current_non' => 3, 'name' => "Discount on Real Property Tax- Basic", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-01-02-050", 'current_non' => 3, 'name' => "Special Education Tax", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-01-02-051", 'current_non' => 3, 'name' => "Discount on Special Education Tax", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-01-02-060", 'current_non' => 3, 'name' => "Special Levy on Idle Lands", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-01-02-070", 'current_non' => 3, 'name' => "Special Levy on Lands Benefited by Public Works 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4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-01-03-080", 'current_non' => 3, 'name' => "Printing and Publication Tax", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-01-04-990", 'current_non' => 3, 'name' => "Other Taxes", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-01-05-010", 'current_non' => 3, 'name' => "Tax Revenue - Fines and Penalties - Taxes on Individual and 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"4-01-05-040", 'current_non' => 3, 'name' => "Tax Revenue - Fines and Penalties - Other Taxes", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-01-06-010", 'current_non' => 3, 'name' => "Share from Internal Revenue Collections (IRA)", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-01-06-020", 'current_non' => 3, 'name' => "Share from Expanded Value Added Tax", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-01-06-030", 'current_non' => 3, 'name' => "Share from National Wealth", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-01-06-040", 'current_non' => 3, 'name' => "Share from Tobacco Excise Tax (RA 7171 and 8240)", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-01-06-050", 'current_non' => 3, 'name' => "Share from Economic Zones", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-01-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-01-010", 'current_non' => 3, 'name' => "Permit Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-01-020", 'current_non' => 3, 'name' => "Registration Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-01-030", 'current_non' => 3, 'name' => "Registration Plates, Tags and Stickers Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-01-040", 'current_non' => 3, 'name' => "Clearance and Certification Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-01-070", 'current_non' => 3, 'name' => "Supervision and Regulation Enforcement Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-01-100", 'current_non' => 3, 'name' => "Inspection Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-01-110", 'current_non' => 3, 'name' => "Verification and Authentication Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-01-130", 'current_non' => 3, 'name' => "Processing Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-01-140", 'current_non' => 3, 'name' => "Occupation Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-01-150", 'current_non' => 3, 'name' => "Fishery Rental Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-01-160", 'current_non' => 3, 'name' => "Fees for Sealing and Licensing of Weights and Measures", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-01-980", 'current_non' => 3, 'name' => "Fines and Penalties - Service Income", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-01-990", 'current_non' => 3, 'name' => "Other Service Income", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-010", 'current_non' => 3, 'name' => "School Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-020", 'current_non' => 3, 'name' => "Affiliation Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-040", 'current_non' => 3, 'name' => "Seminar/Training Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-050", 'current_non' => 3, 'name' => "Rent Income", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-060", 'current_non' => 3, 'name' => "Communication Network Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-070", 'current_non' => 3, 'name' => "Transportation System Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-080", 'current_non' => 3, 'name' => "Road Network Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-090", 'current_non' => 3, 'name' => "Waterworks System Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-100", 'current_non' => 3, 'name' => "Power Supply System Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-110", 'current_non' => 3, 'name' => "Seaport System Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-120", 'current_non' => 3, 'name' => "Parking Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-130", 'current_non' => 3, 'name' => "Receipts from Operation of Hostels/Dormitories and Other Like Facilities", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-140", 'current_non' => 3, 'name' => "Receipt from Market Operations", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-150", 'current_non' => 3, 'name' => "Receipt from Slaughterhouse Operation", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-160", 'current_non' => 3, 'name' => "Receipt from Cemetery Operations", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-170", 'current_non' => 3, 'name' => "Income from Printing and Publication", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-180", 'current_non' => 3, 'name' => "Sales Revenue", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-181", 'current_non' => 3, 'name' => "Sales Discounts", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-190", 'current_non' => 3, 'name' => "Garbage Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-200", 'current_non' => 3, 'name' => "Hospital Fees", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-210", 'current_non' => 3, 'name' => "Dividend Income", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-220", 'current_non' => 3, 'name' => "Interest Income", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-230", 'current_non' => 3, 'name' => "Service Concession Revenue", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-240", 'current_non' => 3, 'name' => "Other Service Concession Revenue", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-250", 'current_non' => 3, 'name' => "Lease Revenue", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-260", 'current_non' => 3, 'name' => "Share in the Profit of Joint Venture", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-980", 'current_non' => 3, 'name' => "Fines and Penalties - Business Income", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-02-02-990", 'current_non' => 3, 'name' => "Other Business Income", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-03-01-010", 'current_non' => 3, 'name' => "Subsidy from National Government", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-03-01-020", 'current_non' => 3, 'name' => "Subsidy from Local Government Units", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-03-01-030", 'current_non' => 3, 'name' => "Subsidy from Government-Owned and/or Controlled Corporations", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-03-01-040", 'current_non' => 3, 'name' => "Subsidy from Other Funds", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-03-01-050", 'current_non' => 3, 'name' => "Subsidy from General Fund Proper/Other Special Accounts", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-03-01-060", 'current_non' => 3, 'name' => "Subsidy from Other Local Economic Enterprise", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-03-02-010", 'current_non' => 3, 'name' => "Transfers from General Fund as Project Equity Share", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-03-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-03-02-020", 'current_non' => 3, 'name' => "Transfers from General Fund of Unspent DRRMF", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-03-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-04-01-010", 'current_non' => 3, 'name' => "Share from PAGCOR", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-04-01-020", 'current_non' => 3, 'name' => "Share from PCSO", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-04-02-010", 'current_non' => 3, 'name' => "Grants and Donations in Cash", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-04-02-020", 'current_non' => 3, 'name' => "Grants and Donations in Kind", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-04-02-030", 'current_non' => 3, 'name' => "Grants from Concessionary loans", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-05-01-010", 'current_non' => 3, 'name' => "Gain from Changes in Fair Value of Financial Instruments", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-05-01-020", 'current_non' => 3, 'name' => "Gain on Foreign Exchange (FOREX)", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-05-01-030", 'current_non' => 3, 'name' => "Gain on Sale of Investments", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-05-01-040", 'current_non' => 3, 'name' => "Gain on Sale of Investment Property", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-05-01-050", 'current_non' => 3, 'name' => "Gain on Sale of Property, Plant and Equipment", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-05-01-060", 'current_non' => 3, 'name' => "Gain on Initial Recognition of Biological Assets", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-05-01-070", 'current_non' => 3, 'name' => "Gain on Sale of Biological Assets", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-05-01-080", 'current_non' => 3, 'name' => "Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Physical Change", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-05-01-090", 'current_non' => 3, 'name' => "Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Price Change", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-05-01-100", 'current_non' => 3, 'name' => "Gain from Initial Recognition of Agricultural Produce", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-05-01-110", 'current_non' => 3, 'name' => "Gain on Sale of Intangible Assets", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-05-01-120", 'current_non' => 3, 'name' => "Reversal of Impairment Losses", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-05-01-990", 'current_non' => 3, 'name' => "Other Gains", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-06-01-010", 'current_non' => 3, 'name' => "Miscellaneous Income", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-06')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-06-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "4-07-01-010", 'current_non' => 3, 'name' => "Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties", 'acctgrp_id' => 4, 'mjracctgrp_id' => $majorAccountGroup->where('code', '4-07')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '4-07-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-01-010", 'current_non' => 3, 'name' => "Salaries and Wages - Regular", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-01-020", 'current_non' => 3, 'name' => "Salaries and Wages - Casual/Contractual", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-02-010", 'current_non' => 3, 'name' => "Personal Economic Relief Allowance (PERA)", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-02-020", 'current_non' => 3, 'name' => "Representation Allowance (RA)", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-02-030", 'current_non' => 3, 'name' => "Transportation Allowance (TA)", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-02-040", 'current_non' => 3, 'name' => "Clothing/Uniform Allowance", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-02-050", 'current_non' => 3, 'name' => "Subsistence Allowance", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-02-060", 'current_non' => 3, 'name' => "Laundry Allowance", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-02-070", 'current_non' => 3, 'name' => "Quarters Allowance", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-02-080", 'current_non' => 3, 'name' => "Productivity Incentive Allowance", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-02-090", 'current_non' => 3, 'name' => "Overseas Allowance", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-02-100", 'current_non' => 3, 'name' => "Honoraria", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-02-110", 'current_non' => 3, 'name' => "Hazard Pay", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-02-120", 'current_non' => 3, 'name' => "Longevity Pay", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-02-130", 'current_non' => 3, 'name' => "Overtime and Night Pay", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-02-140", 'current_non' => 3, 'name' => "Year End Bonus", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-02-150", 'current_non' => 3, 'name' => "Cash Gift", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-02-990", 'current_non' => 3, 'name' => "Other Bonuses and Allowances", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-03-010", 'current_non' => 3, 'name' => "Retirement and Life Insurance Premiums", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-03-020", 'current_non' => 3, 'name' => "Pag-IBIG Contributions", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-03-030", 'current_non' => 3, 'name' => "PhilHealth Contributions", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-03-040", 'current_non' => 3, 'name' => "Employees Compensation Insurance Premiums", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-03-050", 'current_non' => 3, 'name' => "Provident/Welfare Fund Contributions", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-04-010", 'current_non' => 3, 'name' => "Pension Benefits", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-04-020", 'current_non' => 3, 'name' => "Retirement Gratuity", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-04-030", 'current_non' => 3, 'name' => "Terminal Leave Benefits", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-01-04-990", 'current_non' => 3, 'name' => "Other Personnel Benefits", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-01')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-01-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-01-010", 'current_non' => 3, 'name' => "Traveling Expenses - Local", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-01-020", 'current_non' => 3, 'name' => "Traveling Expenses - Foreign", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-02-010", 'current_non' => 3, 'name' => "Training Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-02-020", 'current_non' => 3, 'name' => "Scholarship Grants/Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-03-010", 'current_non' => 3, 'name' => "Office Supplies Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-03-020", 'current_non' => 3, 'name' => "Accountable Forms Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-03-030", 'current_non' => 3, 'name' => "Non-Accountable Forms Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-03-040", 'current_non' => 3, 'name' => "Animal/Zoological Supplies Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-03-050", 'current_non' => 3, 'name' => "Food Supplies Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-03-060", 'current_non' => 3, 'name' => "Welfare Goods Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-03-070", 'current_non' => 3, 'name' => "Drugs and Medicines Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-03-080", 'current_non' => 3, 'name' => "Medical, Dental and Laboratory Supplies Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-03-090", 'current_non' => 3, 'name' => "Fuel, Oil and Lubricants Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-03-100", 'current_non' => 3, 'name' => "Agricultural and Marine Supplies Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-03-110", 'current_non' => 3, 'name' => "Textbooks and Instructional Materials Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-03-120", 'current_non' => 3, 'name' => "Military, Police and Traffic Supplies Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-03-130", 'current_non' => 3, 'name' => "Chemical and Filtering Supplies Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-03-990", 'current_non' => 3, 'name' => "Other Supplies and Materials Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-04-010", 'current_non' => 3, 'name' => "Water Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-04-020", 'current_non' => 3, 'name' => "Electricity Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-05-010", 'current_non' => 3, 'name' => "Postage and Courier Services", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-05-020", 'current_non' => 3, 'name' => "Telephone Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-05-030", 'current_non' => 3, 'name' => "Internet Subscription Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-05-040", 'current_non' => 3, 'name' => "Cable, Satellite, Telegraph and Radio Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-06-010", 'current_non' => 3, 'name' => "Awards/Rewards Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-06-020", 'current_non' => 3, 'name' => "Prizes", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-06')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-07-010", 'current_non' => 3, 'name' => "Survey Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-07')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-07-020", 'current_non' => 3, 'name' => "Research, Exploration and Development Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-07')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-08-010", 'current_non' => 3, 'name' => "Demolition and Relocation Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-08-020", 'current_non' => 3, 'name' => "Desilting and Dredging Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-08')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-09-010", 'current_non' => 3, 'name' => "Generation, Transmission and Distribution Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-09')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-10-010", 'current_non' => 3, 'name' => "Confidential Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-10')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-10-020", 'current_non' => 3, 'name' => "Intelligence Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-10')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-10-030", 'current_non' => 3, 'name' => "Extraordinary and Miscellaneous Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-10')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-11-010", 'current_non' => 3, 'name' => "Legal Services", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-11')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-11-020", 'current_non' => 3, 'name' => "Auditing Services", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-11')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-11-030", 'current_non' => 3, 'name' => "Consultancy Services", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-11')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-11-990", 'current_non' => 3, 'name' => "Other Professional Services", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-11')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-12-010", 'current_non' => 3, 'name' => "Environment/Sanitary Services", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-12')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-12-020", 'current_non' => 3, 'name' => "Janitorial Services", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-12')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-12-030", 'current_non' => 3, 'name' => "Security Services", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-12')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-12-990", 'current_non' => 3, 'name' => "Other General Services", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-12')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-13-010", 'current_non' => 3, 'name' => "Repairs and Maintenance - Investment Property", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-13-020", 'current_non' => 3, 'name' => "Repairs and Maintenance - Land Improvements", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-13-030", 'current_non' => 3, 'name' => "Repairs and Maintenance - Infrastructure Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-13-040", 'current_non' => 3, 'name' => "Repairs and Maintenance - Buildings and Other Structures", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-13-050", 'current_non' => 3, 'name' => "Repairs and Maintenance - Machinery and Equipment", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-13-060", 'current_non' => 3, 'name' => "Repairs and Maintenance - Transportation Equipment", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-13-070", 'current_non' => 3, 'name' => "Repairs and Maintenance - Furniture and Fixtures", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-13-080", 'current_non' => 3, 'name' => "Repairs and Maintenance - Leased Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-13-090", 'current_non' => 3, 'name' => "Repairs and Maintenance - Leased Assets Improvements", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-13-990", 'current_non' => 3, 'name' => "Repairs and Maintenance - Other Property, Plant and Equipment", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-13')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-14-020", 'current_non' => 3, 'name' => "Subsidy to NGAs", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-14')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-14-030", 'current_non' => 3, 'name' => "Subsidy to Local Government Units", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-14')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-14-060", 'current_non' => 3, 'name' => "Subsidy to Other Funds", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-14')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-14-070", 'current_non' => 3, 'name' => "Subsidy to General Fund Proper/Special Accounts", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-14')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-14-080", 'current_non' => 3, 'name' => "Subsidy to Local Economic Enterprises", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-14')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-14-990", 'current_non' => 3, 'name' => "Subsidies - Others", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-14')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-15-010", 'current_non' => 3, 'name' => "Transfers of Unspent Current Year DRRM Funds to the Trust Funds", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-15')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-15-020", 'current_non' => 3, 'name' => "Transfers for Project Equity Share /LGU Counterpart", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-15')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-16-010", 'current_non' => 3, 'name' => "Taxes, Duties and Licenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-16')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-16-020", 'current_non' => 3, 'name' => "Fidelity Bond Premiums", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-16')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-16-030", 'current_non' => 3, 'name' => "Insurance Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-16')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-99-010", 'current_non' => 3, 'name' => "Advertising Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-99-020", 'current_non' => 3, 'name' => "Printing and Publication Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-99-030", 'current_non' => 3, 'name' => "Representation Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-99-040", 'current_non' => 3, 'name' => "Transportation and Delivery Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-99-050", 'current_non' => 3, 'name' => "Rent Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-99-060", 'current_non' => 3, 'name' => "Membership Dues and Contributions to Organizations", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-99-070", 'current_non' => 3, 'name' => "Subscription Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-99-080", 'current_non' => 3, 'name' => "Donations", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-02-99-990", 'current_non' => 3, 'name' => "Other Maintenance and Operating Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-02')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-02-99')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-03-01-010", 'current_non' => 3, 'name' => "Management Supervision/Trusteeship Fees", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-03-01-020", 'current_non' => 3, 'name' => "Interest Expenses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-03-01-030", 'current_non' => 3, 'name' => "Guarantee Fees", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-03-01-040", 'current_non' => 3, 'name' => "Bank Charges", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-03-01-050", 'current_non' => 3, 'name' => "Commitment Fees", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-03-01-990", 'current_non' => 3, 'name' => "Other Financial Charges", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-03')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-03-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-04-01-010", 'current_non' => 3, 'name' => "Direct Materials", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-04-01-020", 'current_non' => 3, 'name' => "Direct Labor", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-04-01-030", 'current_non' => 3, 'name' => "Manufacturing Overhead", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-04-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-04-02-010", 'current_non' => 3, 'name' => "Cost of Sales", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-04')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-04-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-01-010", 'current_non' => 3, 'name' => "Depreciation - Investment Property", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-01-020", 'current_non' => 3, 'name' => "Depreciation - Land Improvements", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-01-030", 'current_non' => 3, 'name' => "Depreciation - Infrastructure Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-01-040", 'current_non' => 3, 'name' => "Depreciation - Buildings and Other Structures", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-01-050", 'current_non' => 3, 'name' => "Depreciation - Machinery and Equipment", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-01-060", 'current_non' => 3, 'name' => "Depreciation - Transportation Equipment", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-01-070", 'current_non' => 3, 'name' => "Depreciation - Furniture, Fixtures and Books", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-01-080", 'current_non' => 3, 'name' => "Depreciation - Leased Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-01-090", 'current_non' => 3, 'name' => "Depreciation - Leased Assets Improvements", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-01-100", 'current_non' => 3, 'name' => "Depreciation -Service Concession Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-01-990", 'current_non' => 3, 'name' => "Depreciation - Other Property, Plant and Equipment", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-01')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-02-010", 'current_non' => 3, 'name' => "Amortization - Intangible Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-02')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-03-010", 'current_non' => 3, 'name' => "Impairment Loss - Financial Assets Held to Maturity", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-03-020", 'current_non' => 3, 'name' => "Impairment Loss - Loans and Receivables", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-03-030", 'current_non' => 3, 'name' => "Impairment Loss - Lease Receivables", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-03-040", 'current_non' => 3, 'name' => "Impairment Loss - Investments in GOCCs", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-03-050", 'current_non' => 3, 'name' => "Impairment Loss - Investments in Joint Venture", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-03-060", 'current_non' => 3, 'name' => "Impairment Loss - Other Receivables", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-03-070", 'current_non' => 3, 'name' => "Impairment Loss - Inventories", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-03-080", 'current_non' => 3, 'name' => "Impairment Loss - Investment Property", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-03-090", 'current_non' => 3, 'name' => "Impairment Loss - Property, Plant and Equipment", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-03-100", 'current_non' => 3, 'name' => "Impairment Loss - Intangible Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-03')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-04-010", 'current_non' => 3, 'name' => "Loss on Foreign Exchange (FOREX)", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-04-020", 'current_non' => 3, 'name' => "Loss on Sale of Investments", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-04-030", 'current_non' => 3, 'name' => "Loss on Sale of Investment Property", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-04-040", 'current_non' => 3, 'name' => "Loss on Sale of Propery, Plant and Equipment", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-04-050", 'current_non' => 3, 'name' => "Loss on Sale of Biological Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-04-060", 'current_non' => 3, 'name' => "Loss on Sale of Intangible Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-04-070", 'current_non' => 3, 'name' => "Loss on Sale of Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-04-080", 'current_non' => 3, 'name' => "Loss on Initial Recognition of Biological Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-04-090", 'current_non' => 3, 'name' => "Loss of Assets", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-04-100", 'current_non' => 3, 'name' => "Loss on Guaranty", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-04-990", 'current_non' => 3, 'name' => "Other Losses", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-04')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], + ['code' => "5-05-05-010", 'current_non' => 3, 'name' => "Grants for Concessionary loans", 'acctgrp_id' => 5, 'mjracctgrp_id' => $majorAccountGroup->where('code', '5-05')->pluck('id')->first(), 'submjracctgrp_id' => $subMajorAccountGroup->where('code', '5-05-05')->pluck('id')->first(), 'created_at' => now(), 'updated_at' => now()], ]; foreach ($accounts as $account) { diff --git a/resources/views/report-form/financial-statement/statement-financial-position-report.blade.php b/resources/views/report-form/financial-statement/statement-financial-position-report.blade.php new file mode 100644 index 0000000..a412cdc --- /dev/null +++ b/resources/views/report-form/financial-statement/statement-financial-position-report.blade.php @@ -0,0 +1,332 @@ + + + + + Detailed Statement of Financial Position Report : For the period ended : {{ $year}} - {{ DateTime::createFromFormat('!m', + $month)->format('F') }} + + + + + + +
+
+ + + + + + + + + + + @php + $subtotal_accountGroup_liabilities_equity = 0; + @endphp + + @foreach($accountGroups as $ag) + @php + $subtotal_accountGroup = 0; + @endphp + + + + @foreach($accountGroupsNon as $agn) + @if($agn->acct_gp_id == $ag->id) + @php + $subtotal_curr = 0; + @endphp + + + + @foreach($accountMajorGroups as $amg) + @if($amg->current_non == $agn->current_non && $ag->code == $amg->acct_mgp_code[0]) + @php + $amg_totalAmount = 0; + @endphp + + + + + + @foreach($accountSubMajorGroups as $asmg) + @if($ag->code == $amg->acct_mgp_code[0] && $amg->acct_mgp_code == substr($asmg->acct_smgp_code, 0, 4) && $agn->current_non == $asmg->current_non && $amg->current_non == $agn->current_non) + @php + $asmg_totalAmount = 0; + @endphp + + + + + @foreach($accounts as $account) + @if($ag->id == $account->acctgrp_id && $amg->acct_mgp_id == $account->mjracctgrp_id && $asmg->acct_smgp_id == $account->submjracctgrp_id && $agn->current_non == $account->current_non) + @php + $amount = 0; + + foreach($journals as $journal){ + if($journal->accountchart_id == $account->id){ + $amount = ($account->code[0] == 1) ? $journal->subtotal_debit - $journal->subtotal_credit : -1 * ($journal->subtotal_debit - $journal->subtotal_credit); + } + } + + foreach($beginningBalances as $bal){ + if($bal->accountchart_id == $account->id){ + $amount = $amount + $bal->amount; + } + } + $subtotal_curr = $subtotal_curr + $amount; + $subtotal_accountGroup = $subtotal_accountGroup + $amount; + $amg_totalAmount = $amg_totalAmount + $amount; + $asmg_totalAmount = $asmg_totalAmount + $amount; + + if($ag->code == 2 || $ag->code == 3){ + $subtotal_accountGroup_liabilities_equity = $subtotal_accountGroup_liabilities_equity + $amount; + } + + + @endphp + + + + + + @endif + @endforeach + + + + + + @endif + @endforeach + + + + + + @endif + @endforeach + @if($ag->id <> 3) + + + + + @endif + @endif + @endforeach + + + + + @endforeach + + + + + + + + +
+
DETAILED STATEMENT OF FINANCIAL POSITION
+
Municipality of Tarangnan
+
For the period ended : {{ DateTime::createFromFormat('!m', + $month)->format('F') }}, {{ $year}}
+
AccountAmount
{{ $ag->name }}
+ @if($agn->current_non == 1) + Current {{ $ag->name }} + @elseif($agn->current_non == 2) + Non-Current {{ $ag->name }} + @elseif($agn->acct_gp_id == 1 || $agn->acct_gp_id == 2) + -- Unselected To Accounts to Current/Non Current -- + @endif +
{{ $amg->acct_mgp_code }}{{ $amg->acct_mgp_name }}
{{ $asmg->acct_smgp_code }}{{ $asmg->acct_smgp_name }}
{{ $account->code }}{{ $account->name }}{{ ($amount < 0) ? '( ' . number_format(-1 * $amount,2) . ' )' : number_format($amount,2) }}
Total {{ $asmg->acct_smgp_name }}{{ ($asmg_totalAmount < 0) ? '( ' . number_format(-1 * $asmg_totalAmount,2) . ' )' : number_format($asmg_totalAmount,2) }}
Total {{ $amg->acct_mgp_name }}{{ ($amg_totalAmount < 0) ? '( ' . number_format(-1 * $amg_totalAmount,2) .' )' : number_format($amg_totalAmount,2) }}
Total + @if($agn->current_non == 1) + Current {{ $ag->name }} + @elseif($agn->current_non == 2) + Non-Current {{ $ag->name }} + @elseif($agn->acct_gp_id == 1 || $agn->acct_gp_id == 2) + -- Unselected To Accounts to Current/Non Current -- + @endif + {{ ($subtotal_curr < 0) ? '( ' . number_format(-1 * $subtotal_curr,2) .' )' : number_format($subtotal_curr,2) }}
Total {{ $ag->name }}{{ ($subtotal_accountGroup < 0) ? '( ' . number_format(-1 * $subtotal_accountGroup,2) .' )' : number_format($subtotal_accountGroup,2) }}
NET INCOME / (LOSS){{ ($NET_Total_amount < 0) ? '( ' . number_format(-1 * $NET_Total_amount,2) .' )' : number_format($NET_Total_amount,2) }}
TOTAL LIABILITIES AND EQUITY{{ (($NET_Total_amount + $subtotal_accountGroup_liabilities_equity) < 0) ? '( ' . number_format(-1 * ($NET_Total_amount + $subtotal_accountGroup_liabilities_equity),2) .' )' : number_format(($NET_Total_amount + $subtotal_accountGroup_liabilities_equity),2) }}
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Prepared by:
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Angerlyn Colonia, CPA
+
Corporate Accounts Analyst
+ 		+
Certified by:
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Eleonor A. Villarta, MBA
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AGSD Manager
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