// 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" },
];
