records = [ [ 'id' => 1, 'account_number' => 10000, 'parent_id' => null, 'lft' => 1, 'rght' => 14, 'account_type_code' => 'AA', 'name' => 'Assets', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 2, 'account_number' => 11000, 'parent_id' => 1, 'lft' => 2, 'rght' => 3, 'account_type_code' => 'AA', 'name' => 'Cash', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 3, 'account_number' => 12000, 'parent_id' => 1, 'lft' => 4, 'rght' => 5, 'account_type_code' => 'AA', 'name' => 'Investments', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 4, 'account_number' => 13000, 'parent_id' => 1, 'lft' => 6, 'rght' => 7, 'account_type_code' => 'AA', 'name' => 'Accounts Receivable', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 5, 'account_number' => 14000, 'parent_id' => 1, 'lft' => 8, 'rght' => 9, 'account_type_code' => 'AA', 'name' => 'Inventory', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 6, 'account_number' => 15000, 'parent_id' => 1, 'lft' => 10, 'rght' => 11, 'account_type_code' => 'AA', 'name' => 'Prepaid Expenses', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 7, 'account_number' => 16000, 'parent_id' => 1, 'lft' => 12, 'rght' => 13, 'account_type_code' => 'AA', 'name' => 'Property & Equipment', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 8, 'account_number' => 20000, 'parent_id' => null, 'lft' => 15, 'rght' => 26, 'account_type_code' => 'AL', 'name' => 'Liabilities', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 9, 'account_number' => 21000, 'parent_id' => 8, 'lft' => 16, 'rght' => 17, 'account_type_code' => 'AL', 'name' => 'Accounts Payable', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 10, 'account_number' => 22000, 'parent_id' => 8, 'lft' => 18, 'rght' => 19, 'account_type_code' => 'AL', 'name' => 'Accrued Payroll Expenses', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 11, 'account_number' => 23000, 'parent_id' => 8, 'lft' => 20, 'rght' => 21, 'account_type_code' => 'AL', 'name' => 'Accrued Expenses', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 12, 'account_number' => 24000, 'parent_id' => 8, 'lft' => 22, 'rght' => 23, 'account_type_code' => 'AL', 'name' => 'Taxes', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 13, 'account_number' => 25000, 'parent_id' => 8, 'lft' => 24, 'rght' => 25, 'account_type_code' => 'AL', 'name' => 'Long Term Debt', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 14, 'account_number' => 30000, 'parent_id' => null, 'lft' => 27, 'rght' => 32, 'account_type_code' => 'EQ', 'name' => 'Equity', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 15, 'account_number' => 31000, 'parent_id' => 14, 'lft' => 28, 'rght' => 29, 'account_type_code' => 'EQ', 'name' => 'Owner\'s Equity', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 16, 'account_number' => 32000, 'parent_id' => 14, 'lft' => 30, 'rght' => 31, 'account_type_code' => 'EQ', 'name' => 'Retained Earnings', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 17, 'account_number' => 40000, 'parent_id' => null, 'lft' => 33, 'rght' => 40, 'account_type_code' => 'RR', 'name' => 'Revenue', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 18, 'account_number' => 41000, 'parent_id' => 17, 'lft' => 34, 'rght' => 39, 'account_type_code' => 'RR', 'name' => 'Sales', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 19, 'account_number' => 41100, 'parent_id' => 18, 'lft' => 35, 'rght' => 36, 'account_type_code' => 'RR', 'name' => 'Product Sales', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 20, 'account_number' => 41200, 'parent_id' => 18, 'lft' => 37, 'rght' => 38, 'account_type_code' => 'RR', 'name' => 'Service Sales', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 21, 'account_number' => 50000, 'parent_id' => null, 'lft' => 41, 'rght' => 54, 'account_type_code' => 'RE', 'name' => 'Expenses', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 22, 'account_number' => 51000, 'parent_id' => 21, 'lft' => 42, 'rght' => 43, 'account_type_code' => 'RE', 'name' => 'Payroll Expenses', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 23, 'account_number' => 52000, 'parent_id' => 21, 'lft' => 44, 'rght' => 45, 'account_type_code' => 'RE', 'name' => 'Rent & Utilities', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 24, 'account_number' => 53000, 'parent_id' => 21, 'lft' => 46, 'rght' => 47, 'account_type_code' => 'RE', 'name' => 'Marketing', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 25, 'account_number' => 54000, 'parent_id' => 21, 'lft' => 48, 'rght' => 49, 'account_type_code' => 'RE', 'name' => 'Insurance', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 26, 'account_number' => 55000, 'parent_id' => 21, 'lft' => 50, 'rght' => 51, 'account_type_code' => 'RE', 'name' => 'Cost of Goods Sold', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], [ 'id' => 27, 'account_number' => 56000, 'parent_id' => 21, 'lft' => 52, 'rght' => 53, 'account_type_code' => 'RE', 'name' => 'Other Expenses', 'account_limit' => null, 'can_credit' => true, 'can_debit' => true, ], ]; parent::init(); } }