diff --git a/App/app/(portal)/admin/accounts/account-form.tsx b/App/app/(portal)/admin/accounts/account-form.tsx
index 243bc03..e2d6d63 100644
--- a/App/app/(portal)/admin/accounts/account-form.tsx
+++ b/App/app/(portal)/admin/accounts/account-form.tsx
@@ -5,40 +5,80 @@ import { useRouter } from "next/navigation";
 import { AdminDialog } from "@/components/ui/admin-dialog";
 import { createAccount, updateAccount } from "./actions";
 
+type ParentOption = { id: string; code: string; name: string; parentId: string | null };
+
 type AccountRow = {
   id: string;
   code: string;
   name: string;
   description: string | null;
+  parentId: string | null;
   isActive: boolean;
 };
 
-function AccountFormFields({ account, suggestedCode }: { account?: AccountRow; suggestedCode?: string }) {
+const INPUT = "w-full rounded-lg border border-neutral-300 px-3 py-2 text-sm focus:border-primary-500 focus:outline-none focus:ring-2 focus:ring-primary-500/20";
+
+function AccountFormFields({
+  account,
+  allAccounts,
+}: {
+  account?: AccountRow;
+  allAccounts: ParentOption[];
+}) {
+  // Only allow parent to be a top-level (parentId == null) or sub-category (parentId != null but has no grandparent)
+  // i.e. depth 0 or depth 1 nodes can be parents
+  const topLevel = allAccounts.filter((a) => a.parentId === null && (!account || a.id !== account.id));
+  const subLevel = allAccounts.filter((a) => a.parentId !== null && (!account || a.id !== account.id));
+
   return (
     <div className="space-y-3">
       <div className="grid grid-cols-2 gap-3">
         <div>
-          <label className="block text-xs font-medium text-neutral-700 mb-1">Accounting Code *</label>
-          <input name="code" defaultValue={account?.code ?? suggestedCode} required
-            className="w-full rounded-lg border border-neutral-300 px-3 py-2 text-sm focus:border-primary-500 focus:outline-none focus:ring-2 focus:ring-primary-500/20"
-            placeholder="e.g. ACC-001" />
+          <label className="block text-xs font-medium text-neutral-700 mb-1">Code * <span className="font-normal text-neutral-400">(6 digits)</span></label>
+          <input
+            name="code"
+            defaultValue={account?.code}
+            required
+            maxLength={6}
+            pattern="\d{6}"
+            placeholder="e.g. 100101"
+            className={INPUT}
+          />
         </div>
         <div>
           <label className="block text-xs font-medium text-neutral-700 mb-1">Name *</label>
-          <input name="name" defaultValue={account?.name} required
-            className="w-full rounded-lg border border-neutral-300 px-3 py-2 text-sm focus:border-primary-500 focus:outline-none focus:ring-2 focus:ring-primary-500/20" />
+          <input name="name" defaultValue={account?.name} required className={INPUT} />
         </div>
       </div>
+      <div>
+        <label className="block text-xs font-medium text-neutral-700 mb-1">Parent Category</label>
+        <select name="parentId" defaultValue={account?.parentId ?? ""} className={INPUT}>
+          <option value="">— Top-level category —</option>
+          {topLevel.length > 0 && (
+            <optgroup label="Top categories">
+              {topLevel.map((a) => (
+                <option key={a.id} value={a.id}>{a.code} — {a.name}</option>
+              ))}
+            </optgroup>
+          )}
+          {subLevel.length > 0 && (
+            <optgroup label="Sub-categories">
+              {subLevel.map((a) => (
+                <option key={a.id} value={a.id}>{a.code} — {a.name}</option>
+              ))}
+            </optgroup>
+          )}
+        </select>
+      </div>
       <div>
         <label className="block text-xs font-medium text-neutral-700 mb-1">Description</label>
-        <input name="description" defaultValue={account?.description ?? ""}
-          className="w-full rounded-lg border border-neutral-300 px-3 py-2 text-sm focus:border-primary-500 focus:outline-none focus:ring-2 focus:ring-primary-500/20" />
+        <input name="description" defaultValue={account?.description ?? ""} className={INPUT} placeholder="Optional" />
       </div>
     </div>
   );
 }
 
-export function AddAccountButton({ suggestedCode }: { suggestedCode?: string }) {
+export function AddAccountButton({ allAccounts }: { allAccounts: ParentOption[] }) {
   const router = useRouter();
   const [open, setOpen] = useState(false);
   const [pending, setPending] = useState(false);
@@ -61,7 +101,7 @@ export function AddAccountButton({ suggestedCode }: { suggestedCode?: string })
       </button>
       <AdminDialog title="Add Accounting Code" open={open} onClose={() => setOpen(false)}>
         <form onSubmit={handleSubmit} className="space-y-4">
-          <AccountFormFields suggestedCode={suggestedCode} />
+          <AccountFormFields allAccounts={allAccounts} />
           {error && <p className="text-sm text-danger-700 bg-danger-50 rounded-lg px-3 py-2">{error}</p>}
           <div className="flex justify-end gap-3 pt-1">
             <button type="button" onClick={() => setOpen(false)}
@@ -81,10 +121,12 @@ export function AddAccountButton({ suggestedCode }: { suggestedCode?: string })
 
 export function EditAccountButton({
   account,
+  allAccounts,
   open: controlledOpen,
   onOpenChange,
 }: {
   account: AccountRow;
+  allAccounts: ParentOption[];
   open?: boolean;
   onOpenChange?: (v: boolean) => void;
 }) {
@@ -118,7 +160,7 @@ export function EditAccountButton({
       )}
       <AdminDialog title="Edit Accounting Code" open={open} onClose={() => setOpen(false)}>
         <form onSubmit={handleSubmit} className="space-y-4">
-          <AccountFormFields account={account} />
+          <AccountFormFields account={account} allAccounts={allAccounts} />
           {error && <p className="text-sm text-danger-700 bg-danger-50 rounded-lg px-3 py-2">{error}</p>}
           <div className="flex justify-end gap-3 pt-1">
             <button type="button" onClick={() => setOpen(false)}
diff --git a/App/app/(portal)/admin/accounts/accounts-table.tsx b/App/app/(portal)/admin/accounts/accounts-table.tsx
index dcdb7f5..d40fff3 100644
--- a/App/app/(portal)/admin/accounts/accounts-table.tsx
+++ b/App/app/(portal)/admin/accounts/accounts-table.tsx
@@ -1,25 +1,31 @@
 "use client";
 
 import { useState } from "react";
-import { useTableControls } from "@/components/ui/use-table-controls";
-import { TableControls, SortableTh } from "@/components/ui/table-controls";
 import { AddAccountButton, EditAccountButton } from "./account-form";
 import { RowActionsMenu, RowActionsItem, RowActionsDestructiveItem, RowActionsSeparator } from "@/components/ui/row-actions-menu";
 import { DeleteConfirmDialog } from "@/components/ui/delete-confirm-dialog";
 import { ConfirmDialog } from "@/components/ui/confirm-dialog";
 import { deleteAccount, toggleAccountActive } from "./actions";
 
-export type AccountRow = {
+type AccountItem = {
   id: string;
   code: string;
   name: string;
   description: string | null;
   isActive: boolean;
+  parentId: string | null;
+  children: AccountItem[];
 };
 
-const CHIPS = ["Active", "Inactive"];
+type ParentOption = { id: string; code: string; name: string; parentId: string | null };
 
-function AccountActionsMenu({ account }: { account: AccountRow }) {
+function AccountActionsMenu({
+  account,
+  allAccounts,
+}: {
+  account: AccountItem;
+  allAccounts: ParentOption[];
+}) {
   const [editOpen, setEditOpen] = useState(false);
   const [deleteOpen, setDeleteOpen] = useState(false);
   const [toggleOpen, setToggleOpen] = useState(false);
@@ -34,29 +40,23 @@ function AccountActionsMenu({ account }: { account: AccountRow }) {
         <RowActionsSeparator />
         <RowActionsDestructiveItem onClick={() => setDeleteOpen(true)}>Delete</RowActionsDestructiveItem>
       </RowActionsMenu>
-
       <EditAccountButton
-        account={{
-          id: account.id,
-          code: account.code,
-          name: account.name,
-          description: account.description,
-          isActive: account.isActive,
-        }}
+        account={{ id: account.id, code: account.code, name: account.name, description: account.description, parentId: account.parentId, isActive: account.isActive }}
+        allAccounts={allAccounts}
         open={editOpen}
         onOpenChange={setEditOpen}
       />
       <DeleteConfirmDialog
         open={deleteOpen}
         onOpenChange={setDeleteOpen}
-        label={account.name}
+        label={`${account.code} — ${account.name}`}
         onConfirm={() => deleteAccount(account.id)}
       />
       <ConfirmDialog
         open={toggleOpen}
         onOpenChange={setToggleOpen}
         title={account.isActive ? `Deactivate ${account.name}?` : `Activate ${account.name}?`}
-        description={account.isActive ? `${account.name} will be hidden from account selections.` : `${account.name} will become available for account selections.`}
+        description={account.isActive ? `${account.name} will be hidden from new purchase orders.` : `${account.name} will become available for new purchase orders.`}
         confirmLabel={account.isActive ? "Deactivate" : "Activate"}
         onConfirm={() => toggleAccountActive(account.id)}
       />
@@ -64,87 +64,156 @@ function AccountActionsMenu({ account }: { account: AccountRow }) {
   );
 }
 
-export function AccountsTable({
-  accounts,
-  suggestedCode,
+function SubCategorySection({
+  sub,
+  allAccounts,
 }: {
-  accounts: AccountRow[];
-  suggestedCode: string;
+  sub: AccountItem;
+  allAccounts: ParentOption[];
 }) {
-  const { search, setSearch, sortKey, sortDir, toggleSort, activeFilters, toggleFilter, filtered } =
-    useTableControls<AccountRow>({
-      rows: accounts,
-      defaultSortKey: "code",
-      searchText: (a) =>
-        [a.code, a.name, a.description ?? "", a.isActive ? "active" : "inactive"].join(" "),
-      chipMatch: (a, chip) => {
-        if (chip.toLowerCase() === "active") return a.isActive;
-        if (chip.toLowerCase() === "inactive") return !a.isActive;
-        return false;
-      },
-      sortValue: (a, key) => {
-        if (key === "isActive") return a.isActive ? "Active" : "Inactive";
-        const val = a[key as keyof AccountRow];
-        if (val === null || val === undefined) return "";
-        return typeof val === "string" || typeof val === "number" || typeof val === "boolean" ? val : String(val);
-      },
-    });
+  const [open, setOpen] = useState(false);
+  const isLeaf = sub.children.length === 0;
+
+  return (
+    <div className="border-b border-neutral-100 last:border-0">
+      {/* Sub-category header row */}
+      <div
+        className={`flex items-center gap-2 px-4 py-2 bg-neutral-50 ${!isLeaf ? "cursor-pointer hover:bg-neutral-100" : ""}`}
+        onClick={() => !isLeaf && setOpen((v) => !v)}
+      >
+        {!isLeaf && (
+          <span className="text-neutral-400 text-xs w-3">{open ? "▾" : "▸"}</span>
+        )}
+        {isLeaf && <span className="w-3" />}
+        <span className="font-mono text-xs text-neutral-500 w-20 shrink-0">{sub.code}</span>
+        <span className="text-sm font-medium text-neutral-700 flex-1">{sub.name}</span>
+        <span className={`rounded-full px-2 py-0.5 text-xs font-medium ${sub.isActive ? "bg-success-100 text-success-700" : "bg-neutral-100 text-neutral-500"}`}>
+          {sub.isActive ? "Active" : "Inactive"}
+        </span>
+        <AccountActionsMenu account={sub} allAccounts={allAccounts} />
+      </div>
+
+      {/* Leaf items under this sub-category */}
+      {!isLeaf && open && (
+        <div>
+          {sub.children.map((item) => (
+            <div key={item.id} className="flex items-center gap-2 px-4 py-2 pl-12 hover:bg-neutral-50 border-t border-neutral-100 first:border-0">
+              <span className="font-mono text-xs text-neutral-400 w-20 shrink-0">{item.code}</span>
+              <span className="text-sm text-neutral-800 flex-1">{item.name}</span>
+              {item.description && (
+                <span className="text-xs text-neutral-400 max-w-xs truncate">{item.description}</span>
+              )}
+              <span className={`rounded-full px-2 py-0.5 text-xs font-medium ${item.isActive ? "bg-success-100 text-success-700" : "bg-neutral-100 text-neutral-500"}`}>
+                {item.isActive ? "Active" : "Inactive"}
+              </span>
+              <AccountActionsMenu account={item} allAccounts={allAccounts} />
+            </div>
+          ))}
+        </div>
+      )}
+    </div>
+  );
+}
+
+function TopCategorySection({
+  category,
+  allAccounts,
+}: {
+  category: AccountItem;
+  allAccounts: ParentOption[];
+}) {
+  const [open, setOpen] = useState(false);
+  const isLeaf = category.children.length === 0;
+
+  return (
+    <div className="rounded-lg border border-neutral-200 overflow-hidden mb-2">
+      {/* Top-category header */}
+      <div
+        className={`flex items-center gap-3 px-4 py-3 bg-neutral-100 ${!isLeaf ? "cursor-pointer hover:bg-neutral-200" : ""}`}
+        onClick={() => !isLeaf && setOpen((v) => !v)}
+      >
+        {!isLeaf && (
+          <span className="text-neutral-500 text-sm">{open ? "▾" : "▸"}</span>
+        )}
+        {isLeaf && <span className="w-3" />}
+        <span className="font-mono text-xs font-semibold text-neutral-600 w-20 shrink-0">{category.code}</span>
+        <span className="text-sm font-semibold text-neutral-900 flex-1 uppercase tracking-wide">{category.name}</span>
+        <span className="text-xs text-neutral-400">{category.children.length} sub-categories</span>
+        <AccountActionsMenu account={category} allAccounts={allAccounts} />
+      </div>
+
+      {open && (
+        <div>
+          {category.children.map((sub) => (
+            <SubCategorySection key={sub.id} sub={sub} allAccounts={allAccounts} />
+          ))}
+        </div>
+      )}
+    </div>
+  );
+}
+
+export function AccountsTable({
+  topCategories,
+  allAccounts,
+}: {
+  topCategories: AccountItem[];
+  allAccounts: ParentOption[];
+}) {
+  const [search, setSearch] = useState("");
+
+  // Flat filtered view when searching
+  const flatAll = allAccounts.filter((a) =>
+    search.trim()
+      ? a.code.includes(search) || a.name.toLowerCase().includes(search.toLowerCase())
+      : false
+  );
 
   return (
     <div>
       <div className="mb-6 flex items-center justify-between">
-        <h1 className="text-2xl font-semibold text-neutral-900">Accounting Code Management</h1>
-        <AddAccountButton suggestedCode={suggestedCode} />
+        <div>
+          <h1 className="text-2xl font-semibold text-neutral-900">Accounting Code Management</h1>
+          <p className="text-sm text-neutral-500 mt-0.5">{allAccounts.length} codes across {topCategories.length} top categories</p>
+        </div>
+        <AddAccountButton allAccounts={allAccounts} />
       </div>
 
-      <TableControls
-        search={search}
-        onSearch={setSearch}
-        searchPlaceholder="Search accounting codes…"
-        chips={CHIPS}
-        activeFilters={activeFilters}
-        onToggleFilter={toggleFilter}
-      />
-
-      <div className="rounded-lg border border-neutral-200 bg-white overflow-hidden">
-        <table className="w-full text-sm">
-          <thead className="bg-neutral-50 border-b border-neutral-200">
-            <tr>
-              <SortableTh sortKey="code" activeSortKey={sortKey as string | null} sortDir={sortDir} onSort={(k) => toggleSort(k as keyof AccountRow)}>Code</SortableTh>
-              <SortableTh sortKey="name" activeSortKey={sortKey as string | null} sortDir={sortDir} onSort={(k) => toggleSort(k as keyof AccountRow)}>Name</SortableTh>
-              <SortableTh sortKey="description" activeSortKey={sortKey as string | null} sortDir={sortDir} onSort={(k) => toggleSort(k as keyof AccountRow)}>Description</SortableTh>
-              <SortableTh sortKey="isActive" activeSortKey={sortKey as string | null} sortDir={sortDir} onSort={(k) => toggleSort(k as keyof AccountRow)}>Status</SortableTh>
-              <th className="px-4 py-3 w-10"></th>
-            </tr>
-          </thead>
-          <tbody className="divide-y divide-neutral-100">
-            {filtered.length === 0 && (
-              <tr>
-                <td colSpan={5} className="px-4 py-8 text-center text-neutral-400">
-                  No accounts match your search.
-                </td>
-              </tr>
-            )}
-            {filtered.map((account) => (
-              <tr key={account.id} className="hover:bg-neutral-50">
-                <td className="px-4 py-3 font-mono text-xs font-medium text-neutral-700">{account.code}</td>
-                <td className="px-4 py-3 font-medium text-neutral-900">{account.name}</td>
-                <td className="px-4 py-3 text-neutral-500 text-xs">{account.description ?? "—"}</td>
-                <td className="px-4 py-3">
-                  <span className={`rounded-full px-2.5 py-0.5 text-xs font-medium ${
-                    account.isActive ? "bg-success-100 text-success-700" : "bg-neutral-100 text-neutral-500"
-                  }`}>
-                    {account.isActive ? "Active" : "Inactive"}
-                  </span>
-                </td>
-                <td className="px-4 py-3">
-                  <AccountActionsMenu account={account} />
-                </td>
-              </tr>
-            ))}
-          </tbody>
-        </table>
+      <div className="mb-4">
+        <input
+          type="text"
+          value={search}
+          onChange={(e) => setSearch(e.target.value)}
+          placeholder="Search by code or name…"
+          className="w-full max-w-sm rounded-lg border border-neutral-300 px-3 py-2 text-sm focus:border-primary-500 focus:outline-none focus:ring-2 focus:ring-primary-500/20"
+        />
       </div>
+
+      {search.trim() ? (
+        /* Flat search results */
+        <div className="rounded-lg border border-neutral-200 bg-white overflow-hidden">
+          {flatAll.length === 0 ? (
+            <p className="px-4 py-8 text-center text-neutral-400">No codes match your search.</p>
+          ) : (
+            flatAll.map((a) => (
+              <div key={a.id} className="flex items-center gap-3 px-4 py-2.5 border-b border-neutral-100 last:border-0 hover:bg-neutral-50">
+                <span className="font-mono text-xs text-neutral-500 w-20 shrink-0">{a.code}</span>
+                <span className="text-sm text-neutral-900 flex-1">{a.name}</span>
+              </div>
+            ))
+          )}
+        </div>
+      ) : (
+        /* Hierarchical tree view */
+        <div>
+          {topCategories.map((cat) => (
+            <TopCategorySection key={cat.id} category={cat} allAccounts={allAccounts} />
+          ))}
+          {topCategories.length === 0 && (
+            <p className="text-center text-neutral-400 py-12">No accounting codes yet. Add a top-level category to get started.</p>
+          )}
+        </div>
+      )}
     </div>
   );
 }
diff --git a/App/app/(portal)/admin/accounts/actions.ts b/App/app/(portal)/admin/accounts/actions.ts
index f952c9e..8fd0690 100644
--- a/App/app/(portal)/admin/accounts/actions.ts
+++ b/App/app/(portal)/admin/accounts/actions.ts
@@ -9,9 +9,10 @@ import { revalidatePath } from "next/cache";
 type ActionResult = { ok: true } | { error: string };
 
 const accountSchema = z.object({
-  code: z.string().min(1, "Account code is required").regex(/^[A-Z0-9]+-\d+$/i, "Code must be in format PREFIX-NUMBER (e.g. ACC-001)"),
-  name: z.string().min(1, "Account name is required"),
+  code: z.string().min(1, "Accounting code is required").regex(/^\d{6}$/, "Code must be exactly 6 digits (e.g. 100101)"),
+  name: z.string().min(1, "Name is required"),
   description: z.string().optional(),
+  parentId: z.string().optional(),
 });
 
 export async function createAccount(formData: FormData): Promise<ActionResult> {
@@ -24,14 +25,22 @@ export async function createAccount(formData: FormData): Promise<ActionResult> {
     code: formData.get("code"),
     name: formData.get("name"),
     description: formData.get("description") || undefined,
+    parentId: (formData.get("parentId") as string) || undefined,
   });
   if (!parsed.success) return { error: parsed.error.errors[0]?.message ?? "Validation failed" };
 
   const data = parsed.data;
   const exists = await db.account.findUnique({ where: { code: data.code } });
-  if (exists) return { error: "An account with that code already exists" };
+  if (exists) return { error: "An accounting code with that number already exists" };
 
-  await db.account.create({ data: { code: data.code, name: data.name, description: data.description ?? null } });
+  await db.account.create({
+    data: {
+      code: data.code,
+      name: data.name,
+      description: data.description ?? null,
+      parentId: data.parentId ?? null,
+    },
+  });
   revalidatePath("/admin/accounts");
   return { ok: true };
 }
@@ -49,14 +58,23 @@ export async function updateAccount(formData: FormData): Promise<ActionResult> {
     code: formData.get("code"),
     name: formData.get("name"),
     description: formData.get("description") || undefined,
+    parentId: (formData.get("parentId") as string) || undefined,
   });
   if (!parsed.success) return { error: parsed.error.errors[0]?.message ?? "Validation failed" };
 
   const data = parsed.data;
   const conflict = await db.account.findFirst({ where: { code: data.code, id: { not: id } } });
-  if (conflict) return { error: "Another account already uses that code" };
+  if (conflict) return { error: "Another accounting code already uses that number" };
 
-  await db.account.update({ where: { id }, data: { code: data.code, name: data.name, description: data.description ?? null } });
+  await db.account.update({
+    where: { id },
+    data: {
+      code: data.code,
+      name: data.name,
+      description: data.description ?? null,
+      parentId: data.parentId ?? null,
+    },
+  });
   revalidatePath("/admin/accounts");
   return { ok: true };
 }
@@ -66,7 +84,10 @@ export async function deleteAccount(id: string): Promise<ActionResult> {
   if (!session?.user || !hasPermission(session.user.role, "manage_vessels_accounts")) return { error: "Unauthorized" };
 
   const inUse = await db.purchaseOrder.findFirst({ where: { accountId: id } });
-  if (inUse) return { error: "Cannot delete: account is referenced in purchase orders. Remove those POs first." };
+  if (inUse) return { error: "Cannot delete: this code is referenced in purchase orders." };
+
+  const hasChildren = await db.account.findFirst({ where: { parentId: id } });
+  if (hasChildren) return { error: "Cannot delete: this code has sub-items. Remove those first." };
 
   await db.account.delete({ where: { id } });
   revalidatePath("/admin/accounts");
@@ -80,7 +101,7 @@ export async function toggleAccountActive(accountId: string): Promise<ActionResu
   }
 
   const account = await db.account.findUnique({ where: { id: accountId }, select: { isActive: true } });
-  if (!account) return { error: "Account not found" };
+  if (!account) return { error: "Accounting code not found" };
 
   await db.account.update({ where: { id: accountId }, data: { isActive: !account.isActive } });
   revalidatePath("/admin/accounts");
diff --git a/App/app/(portal)/admin/accounts/page.tsx b/App/app/(portal)/admin/accounts/page.tsx
index 9e06c9c..e919dfa 100644
--- a/App/app/(portal)/admin/accounts/page.tsx
+++ b/App/app/(portal)/admin/accounts/page.tsx
@@ -2,7 +2,6 @@ import { auth } from "@/auth";
 import { db } from "@/lib/db";
 import { hasPermission } from "@/lib/permissions";
 import { redirect } from "next/navigation";
-import { nextId } from "@/lib/id-generators";
 import { AccountsTable } from "./accounts-table";
 import type { Metadata } from "next";
 
@@ -14,20 +13,25 @@ export default async function AdminAccountsPage() {
 
   if (!hasPermission(session.user.role, "manage_vessels_accounts")) redirect("/dashboard");
 
-  const accounts = await db.account.findMany({ orderBy: { code: "asc" } });
+  // Fetch full tree: top-level categories with sub-categories and their items
+  const topCategories = await db.account.findMany({
+    where: { parentId: null },
+    orderBy: { code: "asc" },
+    include: {
+      children: {
+        orderBy: { code: "asc" },
+        include: {
+          children: { orderBy: { code: "asc" } },
+        },
+      },
+    },
+  });
 
-  const suggestedCode = nextId("ACC", accounts.map((a) => a.code));
+  // Flat list of all accounts for the parent selector in forms
+  const allAccounts = await db.account.findMany({
+    orderBy: { code: "asc" },
+    select: { id: true, code: true, name: true, parentId: true },
+  });
 
-  return (
-    <AccountsTable
-      suggestedCode={suggestedCode}
-      accounts={accounts.map((a) => ({
-        id: a.id,
-        code: a.code,
-        name: a.name,
-        description: a.description ?? null,
-        isActive: a.isActive,
-      }))}
-    />
-  );
+  return <AccountsTable topCategories={topCategories} allAccounts={allAccounts} />;
 }
diff --git a/App/app/(portal)/approvals/[id]/manager-edit-po-form.tsx b/App/app/(portal)/approvals/[id]/manager-edit-po-form.tsx
index e45ded9..7db2d55 100644
--- a/App/app/(portal)/approvals/[id]/manager-edit-po-form.tsx
+++ b/App/app/(portal)/approvals/[id]/manager-edit-po-form.tsx
@@ -6,8 +6,8 @@ import { managerEditPo } from "./manager-po-edit-actions";
 import { LineItemsEditor } from "@/components/po/po-line-items-editor";
 import { TC_DEFAULTS, TC_FIXED_LINE } from "@/lib/validations/po";
 import type { LineItemInput } from "@/lib/validations/po";
-import type { Account, Vendor, PurchaseOrder } from "@prisma/client";
-import type { CostCentreOption } from "@/app/(portal)/po/new/new-po-form";
+import type { Vendor, PurchaseOrder } from "@prisma/client";
+import type { CostCentreOption, AccountGroup } from "@/app/(portal)/po/new/new-po-form";
 
 type SerializedLineItem = {
   id: string;
@@ -36,7 +36,7 @@ interface Props {
   po: PoFull;
   costCentres: CostCentreOption[];
   initialCostCentreRef: string;
-  accounts: Account[];
+  accounts: AccountGroup[];
   vendors: Vendor[];
 }
 
@@ -169,7 +169,11 @@ export function ManagerEditPoForm({ po, costCentres, initialCostCentreRef, accou
             <div>
               <label className={LABEL}>Accounting Code <span className="text-danger">*</span></label>
               <select name="accountId" required defaultValue={po.accountId} className={INPUT}>
-                {accounts.map((a) => <option key={a.id} value={a.id}>{a.name} ({a.code})</option>)}
+                {accounts.map(({ group, items }) => (
+                  <optgroup key={group} label={group}>
+                    {items.map((a) => <option key={a.id} value={a.id}>{a.code} — {a.name}</option>)}
+                  </optgroup>
+                ))}
               </select>
             </div>
             <div>
diff --git a/App/app/(portal)/approvals/[id]/page.tsx b/App/app/(portal)/approvals/[id]/page.tsx
index 17f6525..189d028 100644
--- a/App/app/(portal)/approvals/[id]/page.tsx
+++ b/App/app/(portal)/approvals/[id]/page.tsx
@@ -5,7 +5,7 @@ import { notFound, redirect } from "next/navigation";
 import { ApprovalActions } from "./approval-actions";
 import { PoDetail } from "@/components/po/po-detail";
 import { ManagerEditPoForm } from "./manager-edit-po-form";
-import type { CostCentreOption } from "@/app/(portal)/po/new/new-po-form";
+import type { CostCentreOption, AccountGroup } from "@/app/(portal)/po/new/new-po-form";
 import type { Metadata } from "next";
 
 interface Props {
@@ -46,13 +46,27 @@ export default async function ApprovalDetailPage({ params }: Props) {
     }),
     db.vessel.findMany({ where: { isActive: true }, orderBy: { name: "asc" }, select: { id: true, name: true, code: true } }),
     db.site.findMany({ where: { isActive: true }, orderBy: { name: "asc" }, select: { id: true, name: true, code: true } }),
-    db.account.findMany({ where: { isActive: true }, orderBy: { name: "asc" } }),
+    db.account.findMany({
+      where: { isActive: true, children: { none: {} } },
+      orderBy: { code: "asc" },
+      select: { id: true, code: true, name: true, parent: { select: { name: true, code: true, parent: { select: { name: true, code: true } } } } },
+    }),
     db.vendor.findMany({ where: { isActive: true }, orderBy: { name: "asc" } }),
   ]);
 
   if (!po) notFound();
   if (po.status !== "MGR_REVIEW") redirect(`/po/${id}`);
 
+  const accountGroupMap = new Map<string, typeof accounts>();
+  for (const a of accounts) {
+    const subLabel = a.parent ? `${a.parent.code} — ${a.parent.name}` : "Uncategorised";
+    const topLabel = a.parent?.parent ? `${a.parent.parent.name} › ` : "";
+    const groupKey = `${topLabel}${subLabel}`;
+    if (!accountGroupMap.has(groupKey)) accountGroupMap.set(groupKey, []);
+    accountGroupMap.get(groupKey)!.push(a);
+  }
+  const accountGroups: AccountGroup[] = Array.from(accountGroupMap.entries()).map(([group, items]) => ({ group, items }));
+
   const costCentres: CostCentreOption[] = [
     ...vessels.map((v) => ({ ref: `v:${v.id}`, label: `${v.code} — ${v.name}`, group: "Vessels" as const })),
     ...sites.map((s) => ({ ref: `s:${s.id}`, label: `${s.code} — ${s.name}`, group: "Sites" as const })),
@@ -97,7 +111,7 @@ export default async function ApprovalDetailPage({ params }: Props) {
           po={serializedPo}
           costCentres={costCentres}
           initialCostCentreRef={initialCostCentreRef}
-          accounts={accounts}
+          accounts={accountGroups}
           vendors={vendors}
         />
       </div>
diff --git a/App/app/(portal)/po/[id]/edit/edit-po-form.tsx b/App/app/(portal)/po/[id]/edit/edit-po-form.tsx
index 9fcb232..24f93b3 100644
--- a/App/app/(portal)/po/[id]/edit/edit-po-form.tsx
+++ b/App/app/(portal)/po/[id]/edit/edit-po-form.tsx
@@ -3,8 +3,8 @@
 import { useState } from "react";
 import { useRouter } from "next/navigation";
 import { updatePo } from "./actions";
-import type { Account, Vendor, PurchaseOrder } from "@prisma/client";
-import type { CostCentreOption } from "@/app/(portal)/po/new/new-po-form";
+import type { Vendor, PurchaseOrder } from "@prisma/client";
+import type { CostCentreOption, AccountGroup } from "@/app/(portal)/po/new/new-po-form";
 import { LineItemsEditor } from "@/components/po/po-line-items-editor";
 import type { LineItemInput } from "@/lib/validations/po";
 import { TC_DEFAULTS, TC_FIXED_LINE, TC_FIXED_LINE_2 } from "@/lib/validations/po";
@@ -37,7 +37,7 @@ interface Props {
   po: PoWithItems;
   costCentres: CostCentreOption[];
   initialCostCentreRef: string;
-  accounts: Account[];
+  accounts: AccountGroup[];
   vendors: Vendor[];
   managerNoteAuthor?: string | null;
 }
@@ -166,8 +166,12 @@ export function EditPoForm({ po, costCentres, initialCostCentreRef, accounts, ve
               onChange={(e) => setDefaultAccountId(e.target.value)}
               className={INPUT_CLS}
             >
-              <option value="">Select account…</option>
-              {accounts.map((a) => <option key={a.id} value={a.id}>{a.name} ({a.code})</option>)}
+              <option value="">Select accounting code…</option>
+              {accounts.map(({ group, items }) => (
+                <optgroup key={group} label={group}>
+                  {items.map((a) => <option key={a.id} value={a.id}>{a.code} — {a.name}</option>)}
+                </optgroup>
+              ))}
             </select>
           </div>
           <div>
@@ -227,7 +231,7 @@ export function EditPoForm({ po, costCentres, initialCostCentreRef, accounts, ve
           items={lineItems}
           onChange={setLineItems}
           multiAccount={multiAccount}
-          accounts={accounts.map((a) => ({ id: a.id, name: a.name, code: a.code }))}
+          accounts={accounts.flatMap((g) => g.items.map((a) => ({ id: a.id, name: a.name, code: a.code })))}
           defaultAccountId={defaultAccountId || undefined}
         />
       </section>
diff --git a/App/app/(portal)/po/[id]/edit/page.tsx b/App/app/(portal)/po/[id]/edit/page.tsx
index 188df19..89f0e77 100644
--- a/App/app/(portal)/po/[id]/edit/page.tsx
+++ b/App/app/(portal)/po/[id]/edit/page.tsx
@@ -2,7 +2,7 @@ import { auth } from "@/auth";
 import { db } from "@/lib/db";
 import { notFound, redirect } from "next/navigation";
 import { EditPoForm } from "./edit-po-form";
-import type { CostCentreOption } from "@/app/(portal)/po/new/new-po-form";
+import type { CostCentreOption, AccountGroup } from "@/app/(portal)/po/new/new-po-form";
 import type { Metadata } from "next";
 
 interface Props {
@@ -33,7 +33,11 @@ export default async function EditPoPage({ params }: Props) {
   const [vessels, sites, accounts, vendors, noteAction] = await Promise.all([
     db.vessel.findMany({ where: { isActive: true }, orderBy: { name: "asc" }, select: { id: true, name: true, code: true } }),
     db.site.findMany({ where: { isActive: true }, orderBy: { name: "asc" }, select: { id: true, name: true, code: true } }),
-    db.account.findMany({ where: { isActive: true }, orderBy: { name: "asc" } }),
+    db.account.findMany({
+      where: { isActive: true, children: { none: {} } },
+      orderBy: { code: "asc" },
+      select: { id: true, code: true, name: true, parent: { select: { name: true, code: true, parent: { select: { name: true, code: true } } } } },
+    }),
     db.vendor.findMany({ where: { isActive: true }, orderBy: { name: "asc" } }),
     po.status === "EDITS_REQUESTED"
       ? db.pOAction.findFirst({
@@ -44,6 +48,16 @@ export default async function EditPoPage({ params }: Props) {
       : Promise.resolve(null),
   ]);
 
+  const accountGroupMap = new Map<string, typeof accounts>();
+  for (const a of accounts) {
+    const subLabel = a.parent ? `${a.parent.code} — ${a.parent.name}` : "Uncategorised";
+    const topLabel = a.parent?.parent ? `${a.parent.parent.name} › ` : "";
+    const groupKey = `${topLabel}${subLabel}`;
+    if (!accountGroupMap.has(groupKey)) accountGroupMap.set(groupKey, []);
+    accountGroupMap.get(groupKey)!.push(a);
+  }
+  const accountGroups: AccountGroup[] = Array.from(accountGroupMap.entries()).map(([group, items]) => ({ group, items }));
+
   const costCentres: CostCentreOption[] = [
     ...vessels.map((v) => ({ ref: `v:${v.id}`, label: `${v.code} — ${v.name}`, group: "Vessels" as const })),
     ...sites.map((s) => ({ ref: `s:${s.id}`, label: `${s.code} — ${s.name}`, group: "Sites" as const })),
@@ -68,7 +82,7 @@ export default async function EditPoPage({ params }: Props) {
         <h1 className="text-2xl font-semibold text-neutral-900">Edit Purchase Order</h1>
         <p className="mt-1 text-sm text-neutral-500 font-mono">{po.poNumber}</p>
       </div>
-      <EditPoForm po={serializedPo} costCentres={costCentres} initialCostCentreRef={initialCostCentreRef} accounts={accounts} vendors={vendors} managerNoteAuthor={noteAction?.actor.name ?? null} />
+      <EditPoForm po={serializedPo} costCentres={costCentres} initialCostCentreRef={initialCostCentreRef} accounts={accountGroups} vendors={vendors} managerNoteAuthor={noteAction?.actor.name ?? null} />
     </div>
   );
 }
diff --git a/App/app/(portal)/po/import/import-form.tsx b/App/app/(portal)/po/import/import-form.tsx
index b29e406..42e1f2d 100644
--- a/App/app/(portal)/po/import/import-form.tsx
+++ b/App/app/(portal)/po/import/import-form.tsx
@@ -2,8 +2,8 @@
 
 import { useState, useRef } from "react";
 import { useRouter } from "next/navigation";
-import type { Account, Vendor } from "@prisma/client";
-import type { CostCentreOption } from "@/app/(portal)/po/new/new-po-form";
+import type { Vendor } from "@prisma/client";
+import type { CostCentreOption, AccountGroup } from "@/app/(portal)/po/new/new-po-form";
 import { importPo } from "./actions";
 import type { ParsedImport } from "@/app/api/po/import/route";
 import { formatCurrency } from "@/lib/utils";
@@ -13,7 +13,7 @@ const INPUT_CLS =
 
 interface Props {
   costCentres: CostCentreOption[];
-  accounts: Account[];
+  accounts: AccountGroup[];
   vendors: Vendor[];
 }
 
@@ -66,7 +66,7 @@ export function ImportForm({ costCentres, accounts, vendors }: Props) {
           ? `${parsed.vendorName} — Import`
           : "Imported Purchase Order",
         costCentreRef: costCentres[0]?.ref ?? "",
-        accountId: accounts[0]?.id ?? "",
+        accountId: accounts[0]?.items[0]?.id ?? "",
         vendorId: matchedVendor?.id ?? "",
       });
     } catch {
@@ -211,8 +211,12 @@ export function ImportForm({ costCentres, accounts, vendors }: Props) {
               required
               className={INPUT_CLS}
             >
-              <option value="">Select account…</option>
-              {accounts.map((a) => <option key={a.id} value={a.id}>{a.name} ({a.code})</option>)}
+              <option value="">Select accounting code…</option>
+              {accounts.map(({ group, items }) => (
+                <optgroup key={group} label={group}>
+                  {items.map((a) => <option key={a.id} value={a.id}>{a.code} — {a.name}</option>)}
+                </optgroup>
+              ))}
             </select>
           </div>
         </div>
diff --git a/App/app/(portal)/po/import/page.tsx b/App/app/(portal)/po/import/page.tsx
index 7facdba..5f2af25 100644
--- a/App/app/(portal)/po/import/page.tsx
+++ b/App/app/(portal)/po/import/page.tsx
@@ -2,7 +2,7 @@ import { auth } from "@/auth";
 import { db } from "@/lib/db";
 import { redirect } from "next/navigation";
 import { ImportForm } from "./import-form";
-import type { CostCentreOption } from "@/app/(portal)/po/new/new-po-form";
+import type { CostCentreOption, AccountGroup } from "@/app/(portal)/po/new/new-po-form";
 import type { Metadata } from "next";
 
 export const metadata: Metadata = { title: "Import Purchase Order" };
@@ -17,10 +17,24 @@ export default async function ImportPoPage() {
   const [vessels, sites, accounts, vendors] = await Promise.all([
     db.vessel.findMany({ where: { isActive: true }, orderBy: { name: "asc" }, select: { id: true, name: true, code: true } }),
     db.site.findMany({ where: { isActive: true }, orderBy: { name: "asc" }, select: { id: true, name: true, code: true } }),
-    db.account.findMany({ where: { isActive: true }, orderBy: { name: "asc" } }),
+    db.account.findMany({
+      where: { isActive: true, children: { none: {} } },
+      orderBy: { code: "asc" },
+      select: { id: true, code: true, name: true, parent: { select: { name: true, code: true, parent: { select: { name: true, code: true } } } } },
+    }),
     db.vendor.findMany({ orderBy: { name: "asc" } }),
   ]);
 
+  const accountGroupMap = new Map<string, typeof accounts>();
+  for (const a of accounts) {
+    const subLabel = a.parent ? `${a.parent.code} — ${a.parent.name}` : "Uncategorised";
+    const topLabel = a.parent?.parent ? `${a.parent.parent.name} › ` : "";
+    const groupKey = `${topLabel}${subLabel}`;
+    if (!accountGroupMap.has(groupKey)) accountGroupMap.set(groupKey, []);
+    accountGroupMap.get(groupKey)!.push(a);
+  }
+  const accountGroups: AccountGroup[] = Array.from(accountGroupMap.entries()).map(([group, items]) => ({ group, items }));
+
   const costCentres: CostCentreOption[] = [
     ...vessels.map((v) => ({ ref: `v:${v.id}`, label: `${v.code} — ${v.name}`, group: "Vessels" as const })),
     ...sites.map((s) => ({ ref: `s:${s.id}`, label: `${s.code} — ${s.name}`, group: "Sites" as const })),
@@ -35,7 +49,7 @@ export default async function ImportPoPage() {
           You then select the cost centre, accounting code, and confirm before saving as a draft.
         </p>
       </div>
-      <ImportForm costCentres={costCentres} accounts={accounts} vendors={vendors} />
+      <ImportForm costCentres={costCentres} accounts={accountGroups} vendors={vendors} />
     </div>
   );
 }
diff --git a/App/app/(portal)/po/new/new-po-form.tsx b/App/app/(portal)/po/new/new-po-form.tsx
index eae1c8f..b28bdeb 100644
--- a/App/app/(portal)/po/new/new-po-form.tsx
+++ b/App/app/(portal)/po/new/new-po-form.tsx
@@ -3,7 +3,7 @@
 import { useState } from "react";
 import { useRouter } from "next/navigation";
 import { createPo } from "./actions";
-import type { Account, Vendor } from "@prisma/client";
+import type { Vendor } from "@prisma/client";
 import { LineItemsEditor } from "@/components/po/po-line-items-editor";
 import { FileUploader } from "@/components/po/file-uploader";
 import { uploadAndLinkFiles } from "@/lib/upload-files";
@@ -11,6 +11,7 @@ import type { LineItemInput } from "@/lib/validations/po";
 import { TC_DEFAULTS, TC_FIXED_LINE, TC_FIXED_LINE_2 } from "@/lib/validations/po";
 
 export type CostCentreOption = { ref: string; label: string; group: "Vessels" | "Sites" };
+export type AccountGroup = { group: string; items: { id: string; code: string; name: string }[] };
 
 const INPUT_CLS =
   "w-full rounded-lg border border-neutral-300 px-3 py-2.5 text-sm focus:border-primary-500 focus:outline-none focus:ring-2 focus:ring-primary-500/20";
@@ -19,7 +20,7 @@ const EMPTY_LINE: LineItemInput = { name: "", description: "", quantity: 1, unit
 
 interface Props {
   costCentres: CostCentreOption[];
-  accounts: Account[];
+  accounts: AccountGroup[];
   vendors: Vendor[];
   initialLineItems?: LineItemInput[];
   initialVendorId?: string;
@@ -125,8 +126,12 @@ export function NewPoForm({ costCentres, accounts, vendors, initialLineItems, in
               onChange={(e) => setDefaultAccountId(e.target.value)}
               className={INPUT_CLS}
             >
-              <option value="">Select account…</option>
-              {accounts.map((a) => <option key={a.id} value={a.id}>{a.name} ({a.code})</option>)}
+              <option value="">Select accounting code…</option>
+              {accounts.map(({ group, items }) => (
+                <optgroup key={group} label={group}>
+                  {items.map((a) => <option key={a.id} value={a.id}>{a.code} — {a.name}</option>)}
+                </optgroup>
+              ))}
             </select>
           </div>
           <div>
@@ -191,7 +196,7 @@ export function NewPoForm({ costCentres, accounts, vendors, initialLineItems, in
           items={lineItems}
           onChange={setLineItems}
           multiAccount={multiAccount}
-          accounts={accounts.map((a) => ({ id: a.id, name: a.name, code: a.code }))}
+          accounts={accounts.flatMap((g) => g.items.map((a) => ({ id: a.id, name: a.name, code: a.code })))}
           defaultAccountId={defaultAccountId || undefined}
         />
       </section>
diff --git a/App/app/(portal)/po/new/page.tsx b/App/app/(portal)/po/new/page.tsx
index 214fe02..7f43ac9 100644
--- a/App/app/(portal)/po/new/page.tsx
+++ b/App/app/(portal)/po/new/page.tsx
@@ -49,13 +49,36 @@ export default async function NewPoPage({ searchParams }: Props) {
     }
   }
 
-  const [vessels, sites, accounts, vendors] = await Promise.all([
+  const [vessels, sites, leafAccounts, vendors] = await Promise.all([
     db.vessel.findMany({ where: { isActive: true }, orderBy: { name: "asc" }, select: { id: true, name: true, code: true } }),
     db.site.findMany({ where: { isActive: true }, orderBy: { name: "asc" }, select: { id: true, name: true, code: true } }),
-    db.account.findMany({ where: { isActive: true }, orderBy: { name: "asc" } }),
+    db.account.findMany({
+      where: { isActive: true, children: { none: {} } },
+      orderBy: { code: "asc" },
+      select: {
+        id: true, code: true, name: true,
+        parent: {
+          select: {
+            name: true, code: true,
+            parent: { select: { name: true, code: true } },
+          },
+        },
+      },
+    }),
     db.vendor.findMany({ where: { isActive: true }, orderBy: { name: "asc" } }),
   ]);
 
+  // Build grouped account list for optgroups: "TOP CAT > Sub Cat" → items
+  const accountGroupMap = new Map<string, typeof leafAccounts>();
+  for (const a of leafAccounts) {
+    const subLabel = a.parent ? `${a.parent.code} — ${a.parent.name}` : "Uncategorised";
+    const topLabel = a.parent?.parent ? `${a.parent.parent.name} › ` : "";
+    const groupKey = `${topLabel}${subLabel}`;
+    if (!accountGroupMap.has(groupKey)) accountGroupMap.set(groupKey, []);
+    accountGroupMap.get(groupKey)!.push(a);
+  }
+  const accounts = Array.from(accountGroupMap.entries()).map(([group, items]) => ({ group, items }));
+
   const costCentres: CostCentreOption[] = [
     ...vessels.map((v) => ({ ref: `v:${v.id}` as const, label: `${v.code} — ${v.name}`, group: "Vessels" as const })),
     ...sites.map((s) => ({ ref: `s:${s.id}` as const, label: `${s.code} — ${s.name}`, group: "Sites" as const })),
diff --git a/App/prisma/accounting-codes-data.ts b/App/prisma/accounting-codes-data.ts
new file mode 100644
index 0000000..1d0e93f
--- /dev/null
+++ b/App/prisma/accounting-codes-data.ts
@@ -0,0 +1,387 @@
+// Accounting Codes (Rev. 01/251227) — hierarchical structure
+// Each entry: [code, name, parentCode | null]
+// parentCode null = top-level category
+// parentCode ending in 0000 = top-level → sub-category
+// parentCode ending in 00 = sub-category → leaf item
+
+export type ACEntry = { code: string; name: string; parentCode: string | null };
+
+export const ACCOUNTING_CODES: ACEntry[] = [
+  // ── CAPITAL EXPENSES ─────────────────────────────────────────────────────────
+  { code: "100000", name: "CAPITAL EXPENSES", parentCode: null },
+  { code: "100100", name: "DREDGER COST", parentCode: "100000" },
+  { code: "100101", name: "Dredger cost-Shipyard", parentCode: "100100" },
+  { code: "100102", name: "Custom duty", parentCode: "100100" },
+  { code: "100103", name: "Stamp duty", parentCode: "100100" },
+  { code: "100104", name: "CHA Charges", parentCode: "100100" },
+  { code: "100105", name: "Transportation by sea- Dredger", parentCode: "100100" },
+  { code: "100106", name: "Transportation by road- Dredger", parentCode: "100100" },
+  { code: "100107", name: "Dredger cost- Others", parentCode: "100100" },
+  { code: "100200", name: "PIPELINE COST", parentCode: "100000" },
+  { code: "100201", name: "Pipeline Cost", parentCode: "100200" },
+  { code: "100202", name: "Pipeline- Nuts & Bolts", parentCode: "100200" },
+  { code: "100203", name: "Pipeline- Packing", parentCode: "100200" },
+  { code: "100204", name: "Pipeline- Repairs", parentCode: "100200" },
+  { code: "100205", name: "Transportation by sea- Pipeline", parentCode: "100200" },
+  { code: "100206", name: "Transportation by road- Pipeline", parentCode: "100200" },
+  { code: "100207", name: "Pipeline cost- Others", parentCode: "100200" },
+  { code: "100300", name: "HOSES COST", parentCode: "100000" },
+  { code: "100301", name: "Hoses Cost", parentCode: "100300" },
+  { code: "100302", name: "Hoses- Nuts & Bolts", parentCode: "100300" },
+  { code: "100303", name: "Hoses- Packing", parentCode: "100300" },
+  { code: "100304", name: "Hoses- Repairs", parentCode: "100300" },
+  { code: "100305", name: "Transportation by sea- Hoses", parentCode: "100300" },
+  { code: "100306", name: "Transportation by road- Hoses", parentCode: "100300" },
+  { code: "100307", name: "Hoses cost- Others", parentCode: "100300" },
+  { code: "100400", name: "FLOATS COST", parentCode: "100000" },
+  { code: "100401", name: "Floats Cost", parentCode: "100400" },
+  { code: "100402", name: "Floats- Nuts & Bolts", parentCode: "100400" },
+  { code: "100403", name: "Floats- Packing", parentCode: "100400" },
+  { code: "100404", name: "Floats- Repairs", parentCode: "100400" },
+  { code: "100405", name: "Transportation by sea- Floats", parentCode: "100400" },
+  { code: "100406", name: "Transportation by road- Floats", parentCode: "100400" },
+  { code: "100407", name: "Floats cost- Others", parentCode: "100400" },
+  { code: "100500", name: "DOCKING EXPENSES (CAPITAL)", parentCode: "100000" },
+  { code: "100501", name: "Dock charges", parentCode: "100500" },
+  { code: "100502", name: "Towing charges", parentCode: "100500" },
+  { code: "100503", name: "Drydock- Agency charges", parentCode: "100500" },
+  { code: "100504", name: "Drydock- Port charges", parentCode: "100500" },
+  { code: "100505", name: "Drydock- Manpower", parentCode: "100500" },
+  { code: "100506", name: "Drydock- Paints", parentCode: "100500" },
+  { code: "100507", name: "Drydock- Steel", parentCode: "100500" },
+  { code: "100508", name: "Drydock- Pipelines", parentCode: "100500" },
+  { code: "100509", name: "Drydock- Welding consumables", parentCode: "100500" },
+  { code: "100510", name: "Drydock- Gases", parentCode: "100500" },
+  { code: "100511", name: "Drydock- Cranage", parentCode: "100500" },
+  { code: "100512", name: "Drydock- Workshop charges", parentCode: "100500" },
+  { code: "100513", name: "Drydock- Technician visit charges", parentCode: "100500" },
+  { code: "100514", name: "Drydock- Transportation", parentCode: "100500" },
+  { code: "100515", name: "Drydock- Supdt. Travel Expenses", parentCode: "100500" },
+  { code: "100516", name: "Drydock- Supdt. Boarding & Lodging", parentCode: "100500" },
+  { code: "100517", name: "Drydock- Stores", parentCode: "100500" },
+  { code: "100600", name: "MAJOR REPAIRS", parentCode: "100000" },
+  { code: "100601", name: "Spares- DP Engine", parentCode: "100600" },
+  { code: "100602", name: "Spares- Hyd. Engine", parentCode: "100600" },
+  { code: "100603", name: "Spares- Dredge Pump", parentCode: "100600" },
+  { code: "100604", name: "Spares- Deck generator", parentCode: "100600" },
+  { code: "100605", name: "Spares- Cutter", parentCode: "100600" },
+  { code: "100606", name: "Spares- Winches", parentCode: "100600" },
+  { code: "100607", name: "Spares- Hydraulics", parentCode: "100600" },
+  { code: "100608", name: "Spares- Gear box", parentCode: "100600" },
+  { code: "100609", name: "Spares- Transmission system", parentCode: "100600" },
+  { code: "100610", name: "Spares- Attached pumps & Coolers", parentCode: "100600" },
+  { code: "100611", name: "Spares- Safety Equipment", parentCode: "100600" },
+  { code: "100612", name: "Spares- Others", parentCode: "100600" },
+  { code: "100613", name: "Spares- Steel Wires", parentCode: "100600" },
+  { code: "100614", name: "Spares- Electricals", parentCode: "100600" },
+  { code: "100615", name: "Spares- Electronics", parentCode: "100600" },
+  { code: "100616", name: "Spares- Gauges & Instrumentation", parentCode: "100600" },
+  { code: "100617", name: "Spares- Controls and Automation", parentCode: "100600" },
+  { code: "100618", name: "Technician expenses", parentCode: "100600" },
+  { code: "100619", name: "Workshop charges", parentCode: "100600" },
+  { code: "100620", name: "Transportation", parentCode: "100600" },
+  { code: "100621", name: "Other cost", parentCode: "100600" },
+  { code: "100622", name: "Equipment rent", parentCode: "100600" },
+  { code: "100623", name: "Equipment diesel", parentCode: "100600" },
+  { code: "100700", name: "OTHER EQUIPMENT COST", parentCode: "100000" },
+  { code: "100701", name: "Dredger equipment", parentCode: "100700" },
+  { code: "100702", name: "Office equipment", parentCode: "100700" },
+  { code: "100703", name: "Site equipment", parentCode: "100700" },
+  { code: "100704", name: "Transportation- Other Equipment", parentCode: "100700" },
+  { code: "100800", name: "OTHER INVESTMENT EXPENSES", parentCode: "100000" },
+  { code: "100801", name: "Purchase cost", parentCode: "100800" },
+  { code: "100802", name: "Upgradation cost", parentCode: "100800" },
+
+  // ── BUSINESS DEVELOPMENT EXP ─────────────────────────────────────────────────
+  { code: "200000", name: "BUSINESS DEVELOPMENT EXP", parentCode: null },
+  { code: "200100", name: "TENDER FEE", parentCode: "200000" },
+  { code: "200101", name: "Tender fee payment", parentCode: "200100" },
+  { code: "200200", name: "EMD", parentCode: "200000" },
+  { code: "200201", name: "Earnest Money Deposit", parentCode: "200200" },
+  { code: "200300", name: "DOCUMENTATION FEE", parentCode: "200000" },
+  { code: "200301", name: "Documentation fee payment", parentCode: "200300" },
+  { code: "200400", name: "BUSINESS TRAVEL", parentCode: "200000" },
+  { code: "200401", name: "Air/train ticket", parentCode: "200400" },
+  { code: "200402", name: "Boarding & Lodging", parentCode: "200400" },
+  { code: "200403", name: "Local travel", parentCode: "200400" },
+  { code: "200404", name: "Food expense", parentCode: "200400" },
+  { code: "200500", name: "ENTERTAINMENT EXPENSES", parentCode: "200000" },
+  { code: "200501", name: "Client entertainment expenses BD", parentCode: "200500" },
+
+  // ── OFFICE ADMINISTRATION ─────────────────────────────────────────────────────
+  { code: "300000", name: "OFFICE ADMINISTRATION", parentCode: null },
+  { code: "300100", name: "OFFICE RENT", parentCode: "300000" },
+  { code: "300101", name: "Premises rent", parentCode: "300100" },
+  { code: "300200", name: "OFFICE PROPERTY TAX", parentCode: "300000" },
+  { code: "300201", name: "Property tax payment", parentCode: "300200" },
+  { code: "300300", name: "OFFICE BILLS", parentCode: "300000" },
+  { code: "300301", name: "Electricity bill- Office", parentCode: "300300" },
+  { code: "300302", name: "Water bill- Office", parentCode: "300300" },
+  { code: "300400", name: "OFFICE MAINTENANCE EXPENSES", parentCode: "300000" },
+  { code: "300401", name: "Society dues", parentCode: "300400" },
+  { code: "300402", name: "AMC charges", parentCode: "300400" },
+  { code: "300403", name: "Other repairs- Office", parentCode: "300400" },
+  { code: "300404", name: "Refreshment/Pantry expenses", parentCode: "300400" },
+  { code: "300405", name: "Housekeeping expenses", parentCode: "300400" },
+  { code: "300406", name: "Other Expenses- Office", parentCode: "300400" },
+  { code: "300500", name: "OFFICE STATIONERY", parentCode: "300000" },
+  { code: "300501", name: "Stationery- Office", parentCode: "300500" },
+  { code: "300600", name: "COMPUTERS & PERIPHERALS", parentCode: "300000" },
+  { code: "300601", name: "Software expenses", parentCode: "300600" },
+  { code: "300602", name: "Hardware expenses", parentCode: "300600" },
+  { code: "300700", name: "OFFICE COMMUNICATION", parentCode: "300000" },
+  { code: "300701", name: "Courier & Postage", parentCode: "300700" },
+  { code: "300702", name: "Telephone and Data", parentCode: "300700" },
+  { code: "300703", name: "Mobile bills", parentCode: "300700" },
+  { code: "300800", name: "OFFICE VEHICLE EXPENSES", parentCode: "300000" },
+  { code: "300801", name: "Vehicle hire", parentCode: "300800" },
+  { code: "300802", name: "Fuel", parentCode: "300800" },
+  { code: "300803", name: "Repairs", parentCode: "300800" },
+  { code: "300804", name: "Insurance premium", parentCode: "300800" },
+  { code: "300805", name: "Tax & Tolls", parentCode: "300800" },
+  { code: "300900", name: "OFFICE STAFF TRAVEL", parentCode: "300000" },
+  { code: "300901", name: "Travel Expense- Official", parentCode: "300900" },
+  { code: "300902", name: "Travel allowance", parentCode: "300900" },
+  { code: "301000", name: "OFFICE STAFF SALARY", parentCode: "300000" },
+  { code: "301001", name: "Office Staff Wages", parentCode: "301000" },
+  { code: "301100", name: "OFFICE STAFF PF", parentCode: "300000" },
+  { code: "301101", name: "Office Staff EPF- Company Cost", parentCode: "301100" },
+  { code: "301200", name: "OFFICE STAFF BONUS", parentCode: "300000" },
+  { code: "301201", name: "Annual Bonus", parentCode: "301200" },
+  { code: "301202", name: "Performance Bonus", parentCode: "301200" },
+  { code: "301300", name: "OFFICE STAFF INSURANCE PREM", parentCode: "300000" },
+  { code: "301301", name: "Mediclaim Policy Premium", parentCode: "301300" },
+  { code: "301302", name: "Term Policy Premium", parentCode: "301300" },
+  { code: "301400", name: "CONSULTANT HIRE CHARGES", parentCode: "300000" },
+  { code: "301401", name: "Consultant service charges", parentCode: "301400" },
+  { code: "301402", name: "Consultant travel charges", parentCode: "301400" },
+  { code: "301403", name: "Consultant- Other charges", parentCode: "301400" },
+  { code: "301500", name: "BANKING CHARGES", parentCode: "300000" },
+  { code: "301501", name: "Bank charges- Regular", parentCode: "301500" },
+  { code: "301502", name: "Processing fee / Account renewal", parentCode: "301500" },
+  { code: "301503", name: "Bank charges- Remittance", parentCode: "301500" },
+  { code: "301504", name: "Bank charges- POD", parentCode: "301500" },
+  { code: "301505", name: "Bank charges- Others", parentCode: "301500" },
+  { code: "301600", name: "BANK INTEREST CHARGES", parentCode: "300000" },
+  { code: "301601", name: "Bank Interest on hypothecated loan", parentCode: "301600" },
+  { code: "301602", name: "Bank Interest on unsecured loan", parentCode: "301600" },
+  { code: "301603", name: "Bank penalty & other charges", parentCode: "301600" },
+  { code: "301604", name: "Bank Interest on CC/OD Loan", parentCode: "301600" },
+  { code: "301700", name: "MCA DUES", parentCode: "300000" },
+  { code: "301701", name: "MCA Fee", parentCode: "301700" },
+  { code: "301800", name: "OFFICE AUDIT EXPENSES", parentCode: "300000" },
+  { code: "301801", name: "Audit fee", parentCode: "301800" },
+  { code: "301802", name: "Surveyor travel expenses", parentCode: "301800" },
+  { code: "301803", name: "Surveyor entertainment expenses", parentCode: "301800" },
+  { code: "301900", name: "TRAINING & DEVELOPMENT", parentCode: "300000" },
+  { code: "301901", name: "Training fee", parentCode: "301900" },
+  { code: "301902", name: "Other expenses", parentCode: "301900" },
+  { code: "302000", name: "LEGAL EXP", parentCode: "300000" },
+  { code: "302001", name: "Advocate fee", parentCode: "302000" },
+  { code: "302002", name: "Arbitrator fee", parentCode: "302000" },
+  { code: "302003", name: "Court charges", parentCode: "302000" },
+  { code: "302004", name: "Fines & Penalties", parentCode: "302000" },
+  { code: "302005", name: "Stamp duty", parentCode: "302000" },
+  { code: "302006", name: "Legal- Travel & Logistics", parentCode: "302000" },
+  { code: "302007", name: "Legal cost- Others", parentCode: "302000" },
+  { code: "302100", name: "GUEST HOUSE EXPENSES", parentCode: "300000" },
+  { code: "302101", name: "Guest house rent", parentCode: "302100" },
+  { code: "302102", name: "Electricity bill", parentCode: "302100" },
+  { code: "302103", name: "Maintenance cost", parentCode: "302100" },
+  { code: "302104", name: "Other expenses", parentCode: "302100" },
+  { code: "302200", name: "MEMBERSHIP & SUBSCRIPTION CHARGES", parentCode: "300000" },
+  { code: "302201", name: "Subscription Fee", parentCode: "302200" },
+  { code: "302300", name: "LICENSE RENEWAL CHARGES", parentCode: "300000" },
+  { code: "302301", name: "License renewal fee", parentCode: "302300" },
+  { code: "302400", name: "OFFICE STAFF WELFARE EXPENSES", parentCode: "300000" },
+  { code: "302401", name: "Office staff Medical Expenses", parentCode: "302400" },
+  { code: "302402", name: "Office staff recreation expenses", parentCode: "302400" },
+  { code: "302500", name: "SECURITY DEPOSIT", parentCode: "300000" },
+  { code: "302501", name: "Security deposit for site equipment", parentCode: "302500" },
+  { code: "302502", name: "Security deposit for Office Equipment", parentCode: "302500" },
+
+  // ── PROJECT EXPENSES ──────────────────────────────────────────────────────────
+  { code: "400000", name: "PROJECT EXPENSES", parentCode: null },
+  { code: "400100", name: "CHARTER HIRE", parentCode: "400000" },
+  { code: "400101", name: "Charter hire payment", parentCode: "400100" },
+  { code: "400200", name: "MOB & DEMOB", parentCode: "400000" },
+  { code: "400201", name: "Manpower", parentCode: "400200" },
+  { code: "400202", name: "Cranes/Hydra", parentCode: "400200" },
+  { code: "400203", name: "Transportation", parentCode: "400200" },
+  { code: "400204", name: "Lashing material", parentCode: "400200" },
+  { code: "400205", name: "Towing", parentCode: "400200" },
+  { code: "400206", name: "Workshop expenses", parentCode: "400200" },
+  { code: "400207", name: "Welding & Cutting", parentCode: "400200" },
+  { code: "400208", name: "Berth rent", parentCode: "400200" },
+  { code: "400209", name: "Union dues", parentCode: "400200" },
+  { code: "400210", name: "Facilitation expenses", parentCode: "400200" },
+  { code: "400211", name: "Mob-demob Agency charges", parentCode: "400200" },
+  { code: "400212", name: "Mob-demob lumpsum cost", parentCode: "400200" },
+  { code: "400213", name: "Equipment Insurance Cost", parentCode: "400200" },
+  { code: "400300", name: "SITE EXPENSES", parentCode: "400000" },
+  { code: "400301", name: "Victualling expense", parentCode: "400300" },
+  { code: "400302", name: "Saloon Stores", parentCode: "400300" },
+  { code: "400303", name: "Crew welfare", parentCode: "400300" },
+  { code: "400304", name: "Crew transport", parentCode: "400300" },
+  { code: "400305", name: "Transportation", parentCode: "400300" },
+  { code: "400306", name: "Medical", parentCode: "400300" },
+  { code: "400307", name: "Hotel stay and food", parentCode: "400300" },
+  { code: "400308", name: "Accommodation rent", parentCode: "400300" },
+  { code: "400309", name: "Electricity bill", parentCode: "400300" },
+  { code: "400310", name: "Union dues", parentCode: "400300" },
+  { code: "400311", name: "Contracted Labour Charges", parentCode: "400300" },
+  { code: "400312", name: "Boat expenses", parentCode: "400300" },
+  { code: "400313", name: "Vehicle hire", parentCode: "400300" },
+  { code: "400314", name: "Vehicle diesel", parentCode: "400300" },
+  { code: "400315", name: "Vehicle maintenance", parentCode: "400300" },
+  { code: "400316", name: "Vehicle tax/toll/parking", parentCode: "400300" },
+  { code: "400317", name: "Stationery", parentCode: "400300" },
+  { code: "400318", name: "Computers & Peripherals", parentCode: "400300" },
+  { code: "400319", name: "Postage & Courier", parentCode: "400300" },
+  { code: "400320", name: "Communication", parentCode: "400300" },
+  { code: "400321", name: "Agency charges", parentCode: "400300" },
+  { code: "400322", name: "Entertainment", parentCode: "400300" },
+  { code: "400323", name: "Sundries", parentCode: "400300" },
+  { code: "400324", name: "Covid expenses incl. insurance", parentCode: "400300" },
+  { code: "400400", name: "RECLAMATION EXPENSES", parentCode: "400000" },
+  { code: "400401", name: "Survey expenses", parentCode: "400400" },
+  { code: "400402", name: "Excavator / Hydra Hire", parentCode: "400400" },
+  { code: "400403", name: "Excavator Diesel", parentCode: "400400" },
+  { code: "400404", name: "Excavator Lubes", parentCode: "400400" },
+  { code: "400405", name: "Excavator Spares", parentCode: "400400" },
+  { code: "400406", name: "Excavator Repairs", parentCode: "400400" },
+  { code: "400407", name: "Pipeline repairs & maintenance", parentCode: "400400" },
+  { code: "400408", name: "Transportation (Reclaim)", parentCode: "400400" },
+  { code: "400409", name: "Reclamation stores & consumables", parentCode: "400400" },
+  { code: "400500", name: "PORT DUES", parentCode: "400000" },
+  { code: "400501", name: "Port dues charges", parentCode: "400500" },
+  { code: "400502", name: "Bank charges for PBG", parentCode: "400500" },
+  { code: "400600", name: "PERFORMANCE BANK GUARANTEE", parentCode: "400000" },
+  { code: "400601", name: "Value of PBG", parentCode: "400600" },
+  { code: "400602", name: "Banking charges", parentCode: "400600" },
+  { code: "400700", name: "BANKING CHARGES", parentCode: "400000" },
+  { code: "400800", name: "DOCUMENTATION CHARGES", parentCode: "400000" },
+  { code: "400900", name: "PROJECT RELATED TRAVEL", parentCode: "400000" },
+  { code: "400901", name: "Office staff travel", parentCode: "400900" },
+  { code: "400902", name: "Other staff travel", parentCode: "400900" },
+  { code: "400903", name: "Office staff hotel & food expense", parentCode: "400900" },
+  { code: "400904", name: "Other staff hotel & food expense", parentCode: "400900" },
+  { code: "401000", name: "REPAIRS & MAINTENANCE", parentCode: "400000" },
+  { code: "401001", name: "Spares- DP Engine", parentCode: "401000" },
+  { code: "401002", name: "Spares- Hyd. Engine", parentCode: "401000" },
+  { code: "401003", name: "Spares- Dredge Pump", parentCode: "401000" },
+  { code: "401004", name: "Spares- Deck generator", parentCode: "401000" },
+  { code: "401005", name: "Spares- Cutter", parentCode: "401000" },
+  { code: "401006", name: "Spares- Winches", parentCode: "401000" },
+  { code: "401007", name: "Spares- Hydraulics", parentCode: "401000" },
+  { code: "401008", name: "Spares- Gear box", parentCode: "401000" },
+  { code: "401009", name: "Spares- Transmission system", parentCode: "401000" },
+  { code: "401010", name: "Spares- Attached pumps & Coolers", parentCode: "401000" },
+  { code: "401011", name: "Spares- Safety Equipment", parentCode: "401000" },
+  { code: "401012", name: "Spares- Others", parentCode: "401000" },
+  { code: "401013", name: "Spares- Steel Wires", parentCode: "401000" },
+  { code: "401014", name: "Spares- Electricals", parentCode: "401000" },
+  { code: "401015", name: "Spares- Electronics", parentCode: "401000" },
+  { code: "401016", name: "Spares- Gauges & Instrumentation", parentCode: "401000" },
+  { code: "401017", name: "Spares- Controls and Automation", parentCode: "401000" },
+  { code: "401018", name: "Stores- Steel", parentCode: "401000" },
+  { code: "401019", name: "Stores- Pipelines", parentCode: "401000" },
+  { code: "401020", name: "Stores- Consumables", parentCode: "401000" },
+  { code: "401021", name: "Stores- Ropes", parentCode: "401000" },
+  { code: "401022", name: "Stores- Lifting gear", parentCode: "401000" },
+  { code: "401023", name: "Stores- Safety Equipment & PPE", parentCode: "401000" },
+  { code: "401024", name: "Stores- Cleaning gear", parentCode: "401000" },
+  { code: "401025", name: "Stores- Welding consumables", parentCode: "401000" },
+  { code: "401026", name: "Stores- Gases", parentCode: "401000" },
+  { code: "401027", name: "Stores- Paints", parentCode: "401000" },
+  { code: "401028", name: "Stores- Electrical", parentCode: "401000" },
+  { code: "401029", name: "Stores- Nuts & Bolts", parentCode: "401000" },
+  { code: "401030", name: "Stores- Tools", parentCode: "401000" },
+  { code: "401031", name: "Stores- Others", parentCode: "401000" },
+  { code: "401032", name: "Workshop charges", parentCode: "401000" },
+  { code: "401033", name: "Technician visit charges", parentCode: "401000" },
+  { code: "401034", name: "Travel & Transportation", parentCode: "401000" },
+  { code: "401035", name: "Crane/Hydra charges for repairs", parentCode: "401000" },
+  { code: "401100", name: "CLIENT ENTERTAINMENT", parentCode: "400000" },
+  { code: "401101", name: "Client entertainment expenses Project", parentCode: "401100" },
+
+  // ── MANNING ───────────────────────────────────────────────────────────────────
+  { code: "500000", name: "MANNING", parentCode: null },
+  { code: "500100", name: "CREW WAGES", parentCode: "500000" },
+  { code: "500101", name: "Salary", parentCode: "500100" },
+  { code: "500102", name: "Employee Provident Fund Contribution", parentCode: "500100" },
+  { code: "500103", name: "Seaman Provident Fund Contribution", parentCode: "500100" },
+  { code: "500104", name: "Levy to Seaman Employment Office", parentCode: "500100" },
+  { code: "500105", name: "Crew Welfare to Seaman Employment Office", parentCode: "500100" },
+  { code: "500106", name: "ESIC Contribution", parentCode: "500100" },
+  { code: "500107", name: "WC Premium", parentCode: "500100" },
+  { code: "500108", name: "Income Tax to Seafarer", parentCode: "500100" },
+  { code: "500109", name: "Professional Tax to Seafarer", parentCode: "500100" },
+  { code: "500110", name: "Bonus to Seafarer", parentCode: "500100" },
+  { code: "500111", name: "Labour Welfare Fund Contribution", parentCode: "500100" },
+  { code: "500200", name: "SIGN-ON/OFF", parentCode: "500000" },
+  { code: "500201", name: "Interstate travel", parentCode: "500200" },
+  { code: "500202", name: "Local Travel", parentCode: "500200" },
+  { code: "500203", name: "Medical", parentCode: "500200" },
+  { code: "500204", name: "Hotel", parentCode: "500200" },
+  { code: "500205", name: "Food allowance", parentCode: "500200" },
+  { code: "500206", name: "Personal Protective Equipment", parentCode: "500200" },
+  { code: "500207", name: "License fee etc.", parentCode: "500200" },
+  { code: "500208", name: "Course/ Training fee", parentCode: "500200" },
+  { code: "500209", name: "Travelling Allowance", parentCode: "500200" },
+  { code: "500210", name: "Covid related expenses", parentCode: "500200" },
+  { code: "500211", name: "International travel Air Fare", parentCode: "500200" },
+  { code: "500212", name: "Crew Agency charges", parentCode: "500200" },
+  { code: "500213", name: "Visa charges", parentCode: "500200" },
+  { code: "500214", name: "Meet n Greet Charges", parentCode: "500200" },
+  { code: "500215", name: "Change of Command Fee", parentCode: "500200" },
+
+  // ── TECHNICAL ─────────────────────────────────────────────────────────────────
+  { code: "600000", name: "TECHNICAL", parentCode: null },
+  { code: "600100", name: "DOCKING EXPENSES (TECHNICAL)", parentCode: "600000" },
+  { code: "600101", name: "Drydock- Stores n Consumables", parentCode: "600100" },
+  { code: "600102", name: "Drydock- Ropes n wires", parentCode: "600100" },
+  { code: "600103", name: "Drydock- Lifting gear", parentCode: "600100" },
+  { code: "600104", name: "Drydock- Safety Equipment & PPE", parentCode: "600100" },
+  { code: "600105", name: "Drydock- Cleaning gear", parentCode: "600100" },
+  { code: "600106", name: "Drydock- Nuts n bolts", parentCode: "600100" },
+  { code: "600107", name: "Drydock- Electrical stores", parentCode: "600100" },
+  { code: "600108", name: "Drydock- Tools", parentCode: "600100" },
+  { code: "600109", name: "Drydock- Cranage", parentCode: "600100" },
+  { code: "600110", name: "Drydock- Transportation", parentCode: "600100" },
+  { code: "600200", name: "SURVEY & CERTIFICATION", parentCode: "600000" },
+  { code: "600201", name: "Flag Survey fee", parentCode: "600200" },
+  { code: "600202", name: "Classification Society fee", parentCode: "600200" },
+  { code: "600203", name: "Survey travel expenses", parentCode: "600200" },
+  { code: "600204", name: "Entertainment expenses", parentCode: "600200" },
+  { code: "600300", name: "INSURANCE PREMIUM", parentCode: "600000" },
+  { code: "600301", name: "H&M Insurance premium", parentCode: "600300" },
+  { code: "600302", name: "Loss of Hire Insurance", parentCode: "600300" },
+  { code: "600303", name: "P&I Insurance", parentCode: "600300" },
+  { code: "600304", name: "War risk", parentCode: "600300" },
+  { code: "600305", name: "Other insurance", parentCode: "600300" },
+
+  // ── BUNKER, LUBES & WATER ─────────────────────────────────────────────────────
+  { code: "700000", name: "BUNKER, LUBES & WATER", parentCode: null },
+  { code: "700100", name: "FUEL OIL", parentCode: "700000" },
+  { code: "700101", name: "Diesel", parentCode: "700100" },
+  { code: "700102", name: "Bio-diesel", parentCode: "700100" },
+  { code: "700103", name: "CNG/LNG", parentCode: "700100" },
+  { code: "700104", name: "Other fuels", parentCode: "700100" },
+  { code: "700105", name: "Transportation (fuel oil)", parentCode: "700100" },
+  { code: "700200", name: "OTHER OILS ETC.", parentCode: "700000" },
+  { code: "700201", name: "Engine oil", parentCode: "700200" },
+  { code: "700202", name: "Hydraulic Oil", parentCode: "700200" },
+  { code: "700203", name: "Gear Oil", parentCode: "700200" },
+  { code: "700204", name: "Grease", parentCode: "700200" },
+  { code: "700205", name: "Coolant", parentCode: "700200" },
+  { code: "700206", name: "Distil Water", parentCode: "700200" },
+  { code: "700207", name: "Transportation (Other oils)", parentCode: "700200" },
+  { code: "700300", name: "ANALYSIS EXPENSE", parentCode: "700000" },
+  { code: "700301", name: "Fuel oil analysis", parentCode: "700300" },
+  { code: "700302", name: "Engine oil analysis", parentCode: "700300" },
+  { code: "700303", name: "Hydraulic oil analysis", parentCode: "700300" },
+  { code: "700304", name: "Coolant analysis", parentCode: "700300" },
+  { code: "700305", name: "Other oils analysis", parentCode: "700300" },
+  { code: "700306", name: "Courier charges", parentCode: "700300" },
+];
diff --git a/App/prisma/migrations/20260530000001_account_hierarchy/migration.sql b/App/prisma/migrations/20260530000001_account_hierarchy/migration.sql
new file mode 100644
index 0000000..0ddb492
--- /dev/null
+++ b/App/prisma/migrations/20260530000001_account_hierarchy/migration.sql
@@ -0,0 +1,5 @@
+-- AlterTable: add parentId for hierarchical accounting codes (3-level: TopCategory > SubCategory > Item)
+ALTER TABLE "Account" ADD COLUMN "parentId" TEXT;
+
+ALTER TABLE "Account" ADD CONSTRAINT "Account_parentId_fkey"
+  FOREIGN KEY ("parentId") REFERENCES "Account"("id") ON DELETE SET NULL ON UPDATE CASCADE;
diff --git a/App/prisma/schema.prisma b/App/prisma/schema.prisma
index 777b6ad..268c5a9 100644
--- a/App/prisma/schema.prisma
+++ b/App/prisma/schema.prisma
@@ -125,6 +125,10 @@ model Account {
   description String?
   isActive    Boolean @default(true)
 
+  parentId String?
+  parent   Account?  @relation("AccountHierarchy", fields: [parentId], references: [id])
+  children Account[] @relation("AccountHierarchy")
+
   purchaseOrders PurchaseOrder[]
   lineItems      POLineItem[]
 }
diff --git a/App/prisma/seed.ts b/App/prisma/seed.ts
index a195cc9..edc4222 100644
--- a/App/prisma/seed.ts
+++ b/App/prisma/seed.ts
@@ -1,5 +1,6 @@
 import { PrismaClient, Role } from "@prisma/client";
 import bcrypt from "bcryptjs";
+import { ACCOUNTING_CODES } from "./accounting-codes-data";
 
 const db = new PrismaClient();
 
@@ -177,78 +178,43 @@ async function main() {
   const mvCallisto   = await findOrCreateVessel("MV Callisto",     siteGOA.id, "SITE-010");
                        await findOrCreateVessel("MV Doris",        siteCHE.id, "SITE-011");
 
-  // ─── Accounts ────────────────────────────────────────────────────────────────
-  const accTechOps = await db.account.upsert({
-    where: { code: "TECH-OPS" },
-    update: {},
-    create: { code: "TECH-OPS", name: "Technical Operations", description: "Engine, deck equipment and spare parts" },
-  });
+  // ─── Accounting Codes (hierarchical) ─────────────────────────────────────────
+  // Seed in two passes: first create all entries without parentId, then link parents
+  const codeIdMap = new Map<string, string>();
 
-  const accCrewMgt = await db.account.upsert({
-    where: { code: "CREW-MGT" },
-    update: {},
-    create: { code: "CREW-MGT", name: "Crew Management", description: "Manning and crew welfare" },
-  });
+  // Pass 1: upsert all entries without parentId to get their IDs
+  for (const entry of ACCOUNTING_CODES) {
+    const rec = await db.account.upsert({
+      where: { code: entry.code },
+      update: { name: entry.name },
+      create: { code: entry.code, name: entry.name },
+    });
+    codeIdMap.set(entry.code, rec.id);
+  }
 
-  const accFuel = await db.account.upsert({
-    where: { code: "FUEL-BNK" },
-    update: {},
-    create: { code: "FUEL-BNK", name: "Fuel & Bunkers", description: "Fuel procurement and bunkering" },
-  });
+  // Pass 2: link parent relationships
+  for (const entry of ACCOUNTING_CODES) {
+    if (entry.parentCode) {
+      const parentId = codeIdMap.get(entry.parentCode);
+      if (parentId) {
+        await db.account.update({
+          where: { code: entry.code },
+          data: { parentId },
+        });
+      }
+    }
+  }
 
-  const accSafety = await db.account.upsert({
-    where: { code: "SAFETY" },
-    update: {},
-    create: { code: "SAFETY", name: "Safety & Lifesaving", description: "LSA, firefighting, immersion suits, EPIRBs" },
-  });
-
-  const accPaint = await db.account.upsert({
-    where: { code: "PAINT-MAINT" },
-    update: {},
-    create: { code: "PAINT-MAINT", name: "Paint & Maintenance", description: "Hull painting, surface prep, coatings" },
-  });
-
-  const accElect = await db.account.upsert({
-    where: { code: "ELECT" },
-    update: {},
-    create: { code: "ELECT", name: "Electrical Systems", description: "Navigation lights, batteries, marine cable" },
-  });
-
-  const accNavig = await db.account.upsert({
-    where: { code: "NAVIG" },
-    update: {},
-    create: { code: "NAVIG", name: "Navigation & Charts", description: "ECDIS updates, chart folios, publications" },
-  });
-
-  await db.account.upsert({
-    where: { code: "PROVISION" },
-    update: {},
-    create: { code: "PROVISION", name: "Crew Provisions", description: "Food, water and domestic supplies" },
-  });
-
-  const accStores = await db.account.upsert({
-    where: { code: "GEN-STORES" },
-    update: {},
-    create: { code: "GEN-STORES", name: "General Stores", description: "Consumables, cleaning materials, PPE" },
-  });
-
-  await db.account.upsert({
-    where: { code: "CHEM-TREAT" },
-    update: {},
-    create: { code: "CHEM-TREAT", name: "Chemicals & Treatments", description: "Boiler water treatment, biocides, cleaners" },
-  });
-
-  const accDeck = await db.account.upsert({
-    where: { code: "DECK-EQUIP" },
-    update: {},
-    create: { code: "DECK-EQUIP", name: "Deck Equipment", description: "Mooring, anchor, deck machinery" },
-  });
-
-  await db.account.upsert({
-    where: { code: "ROPE-RIGG" },
-    update: {},
-    create: { code: "ROPE-RIGG", name: "Rope & Rigging", description: "Mooring ropes, pilot ladders, wire rope" },
-  });
+  // Convenience variables for PO seed data below (map to real leaf codes)
+  const accTechOps = { id: codeIdMap.get("401012")! }; // Spares- Others
+  const accCrewMgt = { id: codeIdMap.get("500101")! }; // Salary
+  const accFuel    = { id: codeIdMap.get("700101")! }; // Diesel
+  const accSafety  = { id: codeIdMap.get("401023")! }; // Stores- Safety Equipment & PPE
+  const accPaint   = { id: codeIdMap.get("401027")! }; // Stores- Paints
+  const accElect   = { id: codeIdMap.get("401028")! }; // Stores- Electrical
+  const accNavig   = { id: codeIdMap.get("600201")! }; // Flag Survey fee
+  const accStores  = { id: codeIdMap.get("401031")! }; // Stores- Others
+  const accDeck    = { id: codeIdMap.get("401030")! }; // Stores- Tools
 
   // ─── Vendors ─────────────────────────────────────────────────────────────────
   const v1 = await db.vendor.upsert({