wip

app/Services/ChartOfAccountsService.php

 use App\Models\Accounting\Adjustment;
 use App\Models\Banking\BankAccount;
 use App\Models\Company;
-use App\Utilities\Currency\CurrencyAccessor;
 use Exception;
 
 class ChartOfAccountsService
 {
-    public function createChartOfAccounts(Company $company): void
+    private string $currencyCode;
+
+    public function createChartOfAccounts(Company $company, string $currencyCode = 'USD'): void
     {
+        $this->currencyCode = $currencyCode;
         $chartOfAccounts = config('chart-of-accounts.default');
 
         // Always create a non-recoverable "Purchase Tax" adjustment, even without an account
     {
         if (isset($subtypeConfig['accounts']) && is_array($subtypeConfig['accounts'])) {
             $baseCode = $subtypeConfig['base_code'];
-            $defaultCurrencyCode = CurrencyAccessor::getDefaultCurrency();
+            $defaultCurrencyCode = $this->currencyCode;
 
             if (empty($defaultCurrencyCode)) {
                 throw new Exception('No default currency available for creating accounts.');

app/Services/CompanyDefaultService.php

 
             // Create Chart of Accounts
             $chartOfAccountsService = app(ChartOfAccountsService::class);
-            $chartOfAccountsService->createChartOfAccounts($company);
+            $chartOfAccountsService->createChartOfAccounts($company, $currencyCode);
 
             // Get the default bank account and update the company default record
             $defaultBankAccount = $company->bankAccounts()->where('enabled', true)->firstOrFail();

database/factories/Accounting/DocumentLineItemFactory.php

         return $this
             ->for($invoice, 'documentable')
             ->for($invoice->company, 'company')
-            ->state(function (array $attributes) {
-                $offering = Offering::where('sellable', true)
+            ->afterCreating(function (DocumentLineItem $lineItem) {
+                $offering = Offering::query()
+                    ->where('company_id', $lineItem->company_id)
+                    ->where('sellable', true)
                     ->inRandomOrder()
-                    ->first();
+                    ->firstOrFail();
 
-                return [
+                $lineItem->updateQuietly([
                     'offering_id' => $offering->id,
                     'unit_price' => $offering->price,
-                ];
-            })
-            ->afterCreating(function (DocumentLineItem $lineItem) {
-                $offering = $lineItem->offering;
+                ]);
 
-                if ($offering) {
-                    $lineItem->salesTaxes()->syncWithoutDetaching($offering->salesTaxes->pluck('id')->toArray());
-                    $lineItem->salesDiscounts()->syncWithoutDetaching($offering->salesDiscounts->pluck('id')->toArray());
-                }
+                $lineItem->salesTaxes()->syncWithoutDetaching($offering->salesTaxes->pluck('id')->toArray());
+                $lineItem->salesDiscounts()->syncWithoutDetaching($offering->salesDiscounts->pluck('id')->toArray());
 
                 $lineItem->refresh();
 
         return $this
             ->for($estimate, 'documentable')
             ->for($estimate->company, 'company')
-            ->state(function (array $attributes) {
-                $offering = Offering::where('sellable', true)
+            ->afterCreating(function (DocumentLineItem $lineItem) {
+                $offering = Offering::query()
+                    ->where('company_id', $lineItem->company_id)
+                    ->where('sellable', true)
                     ->inRandomOrder()
-                    ->first();
+                    ->firstOrFail();
 
-                return [
+                $lineItem->updateQuietly([
                     'offering_id' => $offering->id,
                     'unit_price' => $offering->price,
-                ];
-            })
-            ->afterCreating(function (DocumentLineItem $lineItem) {
-                $offering = $lineItem->offering;
+                ]);
 
-                if ($offering) {
-                    $lineItem->salesTaxes()->syncWithoutDetaching($offering->salesTaxes->pluck('id')->toArray());
-                    $lineItem->salesDiscounts()->syncWithoutDetaching($offering->salesDiscounts->pluck('id')->toArray());
-                }
+                $lineItem->salesTaxes()->syncWithoutDetaching($offering->salesTaxes->pluck('id')->toArray());
+                $lineItem->salesDiscounts()->syncWithoutDetaching($offering->salesDiscounts->pluck('id')->toArray());
 
                 $lineItem->refresh();
 
         return $this
             ->for($bill, 'documentable')
             ->for($bill->company, 'company')
-            ->state(function (array $attributes) {
-                $offering = Offering::where('purchasable', true)
+            ->afterCreating(function (DocumentLineItem $lineItem) {
+                $offering = Offering::query()
+                    ->where('company_id', $lineItem->company_id)
+                    ->where('purchasable', true)
                     ->inRandomOrder()
-                    ->first();
+                    ->firstOrFail();
 
-                return [
+                $lineItem->updateQuietly([
                     'offering_id' => $offering->id,
                     'unit_price' => $offering->price,
-                ];
-            })
-            ->afterCreating(function (DocumentLineItem $lineItem) {
-                $offering = $lineItem->offering;
+                ]);
 
-                if ($offering) {
-                    $lineItem->purchaseTaxes()->syncWithoutDetaching($offering->purchaseTaxes->pluck('id')->toArray());
-                    $lineItem->purchaseDiscounts()->syncWithoutDetaching($offering->purchaseDiscounts->pluck('id')->toArray());
-                }
+                $lineItem->purchaseTaxes()->syncWithoutDetaching($offering->purchaseTaxes->pluck('id')->toArray());
+                $lineItem->purchaseDiscounts()->syncWithoutDetaching($offering->purchaseDiscounts->pluck('id')->toArray());
 
                 $lineItem->refresh();
 

database/factories/Common/OfferingFactory.php

             'description' => $this->faker->sentence,
             'type' => $this->faker->randomElement(OfferingType::cases()),
             'price' => $this->faker->numberBetween(5, 1000),
-            'sellable' => $this->faker->boolean(80),
-            'purchasable' => $this->faker->boolean(80),
-            'income_account_id' => function (array $attributes) {
-                return $attributes['sellable'] ? 10 : null;
-            },
-            'expense_account_id' => function (array $attributes) {
-                return $attributes['purchasable'] ? $this->faker->numberBetween(17, 35) : null;
-            },
+            'sellable' => false,
+            'purchasable' => false,
+            'income_account_id' => null,
+            'expense_account_id' => null,
             'created_by' => 1,
             'updated_by' => 1,
         ];
     }
 
-    public function sellable(): self
+    public function withSalesAdjustments(): self
     {
-        $incomeAccount = Account::query()
-            ->where('category', AccountCategory::Revenue)
-            ->where('type', AccountType::OperatingRevenue)
-            ->inRandomOrder()
-            ->first();
+        return $this->afterCreating(function (Offering $offering) {
+            $incomeAccount = Account::query()
+                ->where('company_id', $offering->company_id)
+                ->where('category', AccountCategory::Revenue)
+                ->where('type', AccountType::OperatingRevenue)
+                ->inRandomOrder()
+                ->firstOrFail();
 
-        return $this->state(function (array $attributes) use ($incomeAccount) {
-            return [
+            $offering->updateQuietly([
                 'sellable' => true,
-                'income_account_id' => $incomeAccount?->id ?? 10,
-            ];
-        });
-    }
-
-    public function purchasable(): self
-    {
-        $expenseAccount = Account::query()
-            ->where('category', AccountCategory::Expense)
-            ->where('type', AccountType::OperatingExpense)
-            ->inRandomOrder()
-            ->first();
-
-        return $this->state(function (array $attributes) use ($expenseAccount) {
-            return [
-                'purchasable' => true,
-                'expense_account_id' => $expenseAccount?->id ?? $this->faker->numberBetween(17, 35),
-            ];
-        });
-    }
+                'income_account_id' => $incomeAccount->id,
+            ]);
 
-    public function withSalesAdjustments(): self
-    {
-        return $this->afterCreating(function (Offering $offering) {
-            if ($offering->sellable) {
-                $adjustments = $offering->company?->adjustments()
-                    ->where('type', AdjustmentType::Sales)
-                    ->pluck('id');
+            $adjustments = $offering->company?->adjustments()
+                ->where('type', AdjustmentType::Sales)
+                ->pluck('id');
 
-                $adjustmentsToAttach = $adjustments->isNotEmpty()
-                    ? $adjustments->random(min(2, $adjustments->count()))
-                    : Adjustment::factory()->salesTax()->count(2)->create()->pluck('id');
+            $adjustmentsToAttach = $adjustments->isNotEmpty()
+                ? $adjustments->random(min(2, $adjustments->count()))
+                : Adjustment::factory()->salesTax()->count(2)->create()->pluck('id');
 
-                $offering->salesAdjustments()->attach($adjustmentsToAttach);
-            }
+            $offering->salesAdjustments()->attach($adjustmentsToAttach);
         });
     }
 
     public function withPurchaseAdjustments(): self
     {
         return $this->afterCreating(function (Offering $offering) {
-            if ($offering->purchasable) {
-                $adjustments = $offering->company?->adjustments()
-                    ->where('type', AdjustmentType::Purchase)
-                    ->pluck('id');
+            $expenseAccount = Account::query()
+                ->where('company_id', $offering->company_id)
+                ->where('category', AccountCategory::Expense)
+                ->where('type', AccountType::OperatingExpense)
+                ->inRandomOrder()
+                ->firstOrFail();
+
+            $offering->updateQuietly([
+                'purchasable' => true,
+                'expense_account_id' => $expenseAccount->id,
+            ]);
+
+            $adjustments = $offering->company?->adjustments()
+                ->where('type', AdjustmentType::Purchase)
+                ->pluck('id');
 
-                $adjustmentsToAttach = $adjustments->isNotEmpty()
-                    ? $adjustments->random(min(2, $adjustments->count()))
-                    : Adjustment::factory()->purchaseTax()->count(2)->create()->pluck('id');
+            $adjustmentsToAttach = $adjustments->isNotEmpty()
+                ? $adjustments->random(min(2, $adjustments->count()))
+                : Adjustment::factory()->purchaseTax()->count(2)->create()->pluck('id');
 
-                $offering->purchaseAdjustments()->attach($adjustmentsToAttach);
-            }
+            $offering->purchaseAdjustments()->attach($adjustmentsToAttach);
         });
     }
 }

database/factories/CompanyFactory.php

         return $this->afterCreating(function (Company $company) use ($count) {
             Offering::factory()
                 ->count($count)
-                ->sellable()
                 ->withSalesAdjustments()
-                ->purchasable()
                 ->withPurchaseAdjustments()
                 ->create([
                     'company_id' => $company->id,