'1000', 'name' => 'Cash', 'type' => 'asset', 'category' => 'current_asset'], ['code' => '1010', 'name' => 'Bank Account', 'type' => 'asset', 'category' => 'current_asset'], ['code' => '1100', 'name' => 'Accounts Receivable', 'type' => 'asset', 'category' => 'current_asset'], // Income ['code' => '4000', 'name' => 'Treatment Revenue', 'type' => 'income', 'category' => 'revenue'], ['code' => '4010', 'name' => 'Consultation Revenue', 'type' => 'income', 'category' => 'revenue'], ['code' => '4020', 'name' => 'Product Sales', 'type' => 'income', 'category' => 'revenue'], // Expenses ['code' => '5000', 'name' => 'Rent Expense', 'type' => 'expense', 'category' => 'operating_expense'], ['code' => '5010', 'name' => 'Utilities Expense', 'type' => 'expense', 'category' => 'operating_expense'], ['code' => '5020', 'name' => 'Salaries Expense', 'type' => 'expense', 'category' => 'operating_expense'], ['code' => '5030', 'name' => 'Medical Supplies', 'type' => 'expense', 'category' => 'operating_expense'], ['code' => '5040', 'name' => 'Equipment Maintenance', 'type' => 'expense', 'category' => 'operating_expense'], ]; foreach ($accounts as $account) { ChartOfAccount::create($account); } } }