Updates default chart of accounts

Expands the default chart of accounts with a more
detailed hierarchical structure. This includes new
accounts for fixed assets, livestock, equity
contributions, and detailed expense categories.
The migration script only adds accounts that don't
already exist, ensuring a smooth update process.

migrations.py

@@ -452,3 +452,37 @@ async def m011_account_permissions(db):
         WHERE expires_at IS NOT NULL;
         """
     )
+
+
+async def m012_update_default_accounts(db):
+    """
+    Update default chart of accounts to include more detailed hierarchical structure.
+    Adds new accounts for fixed assets, livestock, equity contributions, and detailed expenses.
+    Only adds accounts that don't already exist.
+    """
+    import uuid
+    from .account_utils import DEFAULT_HIERARCHICAL_ACCOUNTS
+
+    for name, account_type, description in DEFAULT_HIERARCHICAL_ACCOUNTS:
+        # Check if account already exists
+        existing = await db.fetchone(
+            """
+            SELECT id FROM accounts WHERE name = :name
+            """,
+            {"name": name}
+        )
+
+        if not existing:
+            # Create new account
+            await db.execute(
+                f"""
+                INSERT INTO accounts (id, name, account_type, description, created_at)
+                VALUES (:id, :name, :type, :description, {db.timestamp_now})
+                """,
+                {
+                    "id": str(uuid.uuid4()),
+                    "name": name,
+                    "type": account_type.value,
+                    "description": description
+                }
+            )