Prepare default setup for PostgreSQL migration
diff --git a/accounting/src/main/resources/standardChartOfAccounts/ledgers.csv b/accounting/src/main/resources/standardChartOfAccounts/ledgers.csv
index bc27958..f0b33f0 100644
--- a/accounting/src/main/resources/standardChartOfAccounts/ledgers.csv
+++ b/accounting/src/main/resources/standardChartOfAccounts/ledgers.csv
@@ -1,13 +1,13 @@
-parentIdentifier,identifier,description,type,show
-,1000,"Income",REVENUE,true
+parentIdentifier,identifier,description,type,show,
+1000,"Income",REVENUE,true
1000,1100,"Income from Loans",REVENUE,true
1000,1200,"Investment Income",REVENUE,true
1000,1300,"Fees and Charges",REVENUE,true
1000,1400,"Gain (Loss) on Sale of Loans",REVENUE,true
1000,1500,"Miscellaneouse Income",REVENUE,true
1000,1600,"Service Income on Loans",REVENUE,true
-1000,1700,"Trading Profits & Losses",REVENUE,true
-,2000,"Expenses",EXPENSE,true
+1000,1700,"Trading Profits & Losses",REVENUE,true,
+2000,"Expenses",EXPENSE,true
2000,2100,"Employee Compensation",EXPENSE,true
2000,2200,"Employee Benefits",EXPENSE,true
2000,2300,"Travel and Conference Expenses",EXPENSE,true
@@ -24,8 +24,8 @@
2000,3400,"Interest on Borrowed Money",EXPENSE,true
2000,3550,"Annual Meeting Expenses",EXPENSE,true
2000,3700,"Miscellaneous Operating Expenses",EXPENSE,true
-2000,3800,"Interest (Dividend) Expense",EXPENSE,true
-,7000,"Assets",ASSET,true
+2000,3800,"Interest (Dividend) Expense",EXPENSE,true,
+7000,"Assets",ASSET,true
7000,7010,"Loans to Members",ASSET,true
7000,7020,"Lines of Credit to Members",ASSET,true
7000,7030,"Real Estate Loans",ASSET,true
@@ -41,13 +41,13 @@
7000,7600,"Prepaid Expenses and Deferred Charges",ASSET,true
7000,7700,"Fixed Assets",ASSET,true
7000,7800,"Accrued Income",ASSET,true
-7000,7900,"Other Assets",ASSET,true
-,8000,"Accounts Payable",LIABILITY,true
+7000,7900,"Other Assets",ASSET,true,
+8000,"Accounts Payable",LIABILITY,true
8000,8100,"Accounts Payable",LIABILITY,true
8000,8200,"Interest Payable",LIABILITY,true
8000,8400,"Taxes Payable",LIABILITY,true
-8000,8500,"Accrued Expenses",LIABILITY,true
-,9000,"Equity",EQUITY,true
+8000,8500,"Accrued Expenses",LIABILITY,true,
+9000,"Equity",EQUITY,true
9000,9100,"Member Savings",EQUITY,true
9000,9300,"Reserves",EQUITY,true
9000,9400,"Undivided Earnings",EQUITY,true
