WITH requested_accounts ("number", "label") AS (
    VALUES
        ('1576', 'Abziehbare Vorsteuer 19 %'),
        ('4110', 'Löhne'),
        ('4115', 'Löhne (Konto 4115)'),
        ('4120', 'Gehälter'),
        ('4130', 'Gesetzliche soziale Aufwendungen'),
        ('4140', 'Freiwillige soziale Aufwendungen (lohnsteuerfrei)')
)
UPDATE "accounts" AS account
SET "label" = requested."label",
    "description" = NULL
FROM requested_accounts AS requested
WHERE account."accountChart" = 'skr03'
  AND account."number" = requested."number";
--> statement-breakpoint
WITH requested_accounts ("number", "label") AS (
    VALUES
        ('1576', 'Abziehbare Vorsteuer 19 %'),
        ('4110', 'Löhne'),
        ('4115', 'Löhne (Konto 4115)'),
        ('4120', 'Gehälter'),
        ('4130', 'Gesetzliche soziale Aufwendungen'),
        ('4140', 'Freiwillige soziale Aufwendungen (lohnsteuerfrei)')
)
INSERT INTO "accounts" ("number", "label", "description", "accountChart")
SELECT requested."number", requested."label", NULL, 'skr03'
FROM requested_accounts AS requested
WHERE NOT EXISTS (
    SELECT 1
    FROM "accounts" AS account
    WHERE account."accountChart" = 'skr03'
      AND account."number" = requested."number"
);
--> statement-breakpoint
SELECT setval(
    pg_get_serial_sequence('accounts', 'id'),
    GREATEST(COALESCE((SELECT MAX("id") FROM "accounts"), 1), 1),
    true
);