UPDATE "accounts"
SET "label" = 'Umsatzsteuer 19 %',
    "description" = NULL
WHERE "accountChart" = 'skr03'
  AND "number" = '1776';
--> statement-breakpoint
INSERT INTO "accounts" ("number", "label", "description", "accountChart")
SELECT '1776', 'Umsatzsteuer 19 %', NULL, 'skr03'
WHERE NOT EXISTS (
    SELECT 1
    FROM "accounts"
    WHERE "accountChart" = 'skr03'
      AND "number" = '1776'
);
--> statement-breakpoint
SELECT setval(
    pg_get_serial_sequence('accounts', 'id'),
    GREATEST(COALESCE((SELECT MAX("id") FROM "accounts"), 1), 1),
    true
);