diff --git a/database/migrations/2026_03_09_000000_seed_additional_account_codes_for_all_tenants.php b/database/migrations/2026_03_09_000000_seed_additional_account_codes_for_all_tenants.php
new file mode 100644
index 0000000..8dca605
--- /dev/null
+++ b/database/migrations/2026_03_09_000000_seed_additional_account_codes_for_all_tenants.php
@@ -0,0 +1,467 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 더존 Smart A 표준 계정과목 추가 시드 — 기획서 14장 기준 누락분 보완
+ *
+ * 조건: tenant_id + code 중복 시 skip (기존 데이터 보호)
+ */
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $tenantIds = DB::table('tenants')
+            ->whereNull('deleted_at')
+            ->pluck('id');
+
+        $defaults = $this->getAdditionalAccountCodes();
+        $now = now();
+
+        foreach ($tenantIds as $tenantId) {
+            $existingCodes = DB::table('account_codes')
+                ->where('tenant_id', $tenantId)
+                ->pluck('code')
+                ->toArray();
+
+            $inserts = [];
+            foreach ($defaults as $item) {
+                if (! in_array($item['code'], $existingCodes)) {
+                    $inserts[] = array_merge($item, [
+                        'tenant_id' => $tenantId,
+                        'is_active' => true,
+                        'created_at' => $now,
+                        'updated_at' => $now,
+                    ]);
+                }
+            }
+
+            if (! empty($inserts)) {
+                foreach (array_chunk($inserts, 500) as $chunk) {
+                    DB::table('account_codes')->insert($chunk);
+                }
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        $codes = array_column($this->getAdditionalAccountCodes(), 'code');
+        DB::table('account_codes')->whereIn('code', $codes)->delete();
+    }
+
+    private function getAdditionalAccountCodes(): array
+    {
+        $c = fn ($code, $name, $cat, $sub, $parent, $depth, $dept, $sort) => [
+            'code' => $code, 'name' => $name, 'category' => $cat,
+            'sub_category' => $sub, 'parent_code' => $parent,
+            'depth' => $depth, 'department_type' => $dept, 'sort_order' => $sort,
+        ];
+
+        return [
+            // ================================================================
+            // 새 depth-2 카테고리
+            // ================================================================
+            $c('33', '자본조정', 'capital', 'capital_adjustment', '3', 2, 'common', 330),
+            $c('54', '건설원가', 'expense', 'construction_cost', '5', 2, 'construction', 540),
+
+            // ================================================================
+            // 자산 — 유동자산 추가 (parent: '11')
+            // ================================================================
+            $c('10600', '기타단기금융상품예금', 'asset', 'current_asset', '11', 3, 'common', 1060),
+            $c('10700', '단기투자자산', 'asset', 'current_asset', '11', 3, 'common', 1070),
+            $c('11100', '대손충당금(받을어음)', 'asset', 'current_asset', '11', 3, 'common', 1110),
+            $c('11200', '공사미수금', 'asset', 'current_asset', '11', 3, 'common', 1120),
+            $c('11300', '대손충당금(공사미수금)', 'asset', 'current_asset', '11', 3, 'common', 1130),
+            $c('11500', '대손충당금(단기대여금)', 'asset', 'current_asset', '11', 3, 'common', 1150),
+            $c('11700', '대손충당금(미수수익)', 'asset', 'current_asset', '11', 3, 'common', 1170),
+            $c('11800', '분양미수금', 'asset', 'current_asset', '11', 3, 'common', 1180),
+            $c('11900', '대손충당금(분양미수금)', 'asset', 'current_asset', '11', 3, 'common', 1190),
+            $c('12100', '대손충당금(미수금)', 'asset', 'current_asset', '11', 3, 'common', 1210),
+            $c('12300', '매도가능증권', 'asset', 'current_asset', '11', 3, 'common', 1230),
+            $c('12400', '만기보유증권', 'asset', 'current_asset', '11', 3, 'common', 1240),
+            $c('13200', '대손충당금(선급금)', 'asset', 'current_asset', '11', 3, 'common', 1320),
+            $c('13700', '주임종단기채권', 'asset', 'current_asset', '11', 3, 'common', 1370),
+            $c('13800', '전도금', 'asset', 'current_asset', '11', 3, 'common', 1380),
+            $c('13900', '선급공사비', 'asset', 'current_asset', '11', 3, 'common', 1390),
+
+            // ================================================================
+            // 자산 — 재고자산 추가 (parent: '12')
+            // ================================================================
+            $c('14700', '매입환출및에누리(상품)', 'asset', 'current_asset', '12', 3, 'common', 1470),
+            $c('14800', '매입할인(상품)', 'asset', 'current_asset', '12', 3, 'common', 1480),
+            $c('14900', '관세환급금(상품)', 'asset', 'current_asset', '12', 3, 'common', 1490),
+            $c('15100', '관세환급금(제품)', 'asset', 'current_asset', '12', 3, 'common', 1510),
+            $c('15200', '완성건물', 'asset', 'current_asset', '12', 3, 'common', 1520),
+            $c('15400', '매입환출및에누리(원재료)', 'asset', 'current_asset', '12', 3, 'common', 1540),
+            $c('15500', '매입할인(원재료)', 'asset', 'current_asset', '12', 3, 'common', 1550),
+            $c('15600', '원재료(도급)', 'asset', 'current_asset', '12', 3, 'common', 1560),
+            $c('15700', '매입환출및에누리(원재료-도급)', 'asset', 'current_asset', '12', 3, 'common', 1570),
+            $c('15800', '매입할인(원재료-도급)', 'asset', 'current_asset', '12', 3, 'common', 1580),
+            $c('15900', '원재료(분양)', 'asset', 'current_asset', '12', 3, 'common', 1590),
+            $c('16000', '매입환출및에누리(원재료-분양)', 'asset', 'current_asset', '12', 3, 'common', 1600),
+            $c('16100', '매입할인(원재료-분양)', 'asset', 'current_asset', '12', 3, 'common', 1610),
+            $c('16300', '매입환출및에누리(부재료)', 'asset', 'current_asset', '12', 3, 'common', 1630),
+            $c('16400', '매입할인(부재료)', 'asset', 'current_asset', '12', 3, 'common', 1640),
+            $c('16500', '건설용지', 'asset', 'current_asset', '12', 3, 'common', 1650),
+            $c('16600', '가설재', 'asset', 'current_asset', '12', 3, 'common', 1660),
+            $c('16800', '미착품', 'asset', 'current_asset', '12', 3, 'common', 1680),
+            $c('17000', '미완성공사(도급)', 'asset', 'current_asset', '12', 3, 'common', 1700),
+            $c('17100', '미완성공사(분양)', 'asset', 'current_asset', '12', 3, 'common', 1710),
+
+            // ================================================================
+            // 자산 — 비유동자산 추가 (parent: '13')
+            // ================================================================
+            $c('17700', '특정현금과예금', 'asset', 'fixed_asset', '13', 3, 'common', 1770),
+            $c('17800', '장기투자증권', 'asset', 'fixed_asset', '13', 3, 'common', 1780),
+            $c('18000', '대손충당금(장기대여금)', 'asset', 'fixed_asset', '13', 3, 'common', 1800),
+            $c('18100', '만기보유증권(장기)', 'asset', 'fixed_asset', '13', 3, 'common', 1810),
+            $c('18200', '지분법적용투자주식', 'asset', 'fixed_asset', '13', 3, 'common', 1820),
+            $c('19100', '출자금', 'asset', 'fixed_asset', '13', 3, 'common', 1910),
+            $c('19700', '투자임대계약자산', 'asset', 'fixed_asset', '13', 3, 'common', 1970),
+            $c('19800', '출자금(장기)', 'asset', 'fixed_asset', '13', 3, 'common', 1980),
+            $c('19900', '퇴직보험예치금', 'asset', 'fixed_asset', '13', 3, 'common', 1990),
+            $c('20000', '국민연금전환금', 'asset', 'fixed_asset', '13', 3, 'common', 2000),
+            $c('21100', '감가상각누계액(공구와기구)', 'asset', 'fixed_asset', '13', 3, 'common', 2110),
+            $c('21400', '건설중인자산(임대)', 'asset', 'fixed_asset', '13', 3, 'common', 2140),
+            $c('21500', '미착기계', 'asset', 'fixed_asset', '13', 3, 'common', 2150),
+            $c('21600', '감가상각누계액(비품)', 'asset', 'fixed_asset', '13', 3, 'common', 2160),
+            // 무형자산
+            $c('23100', '영업권', 'asset', 'fixed_asset', '13', 3, 'common', 2310),
+            $c('23200', '특허권', 'asset', 'fixed_asset', '13', 3, 'common', 2320),
+            $c('23300', '상표권', 'asset', 'fixed_asset', '13', 3, 'common', 2330),
+            $c('23400', '실용신안권', 'asset', 'fixed_asset', '13', 3, 'common', 2340),
+            $c('23500', '의장권', 'asset', 'fixed_asset', '13', 3, 'common', 2350),
+            $c('23600', '면허권', 'asset', 'fixed_asset', '13', 3, 'common', 2360),
+            $c('23700', '광업권', 'asset', 'fixed_asset', '13', 3, 'common', 2370),
+            $c('23800', '창업비', 'asset', 'fixed_asset', '13', 3, 'common', 2380),
+            $c('23900', '개발비', 'asset', 'fixed_asset', '13', 3, 'common', 2390),
+            // 기타비유동자산 (96xxx-97xxx)
+            $c('96100', '이연법인세자산', 'asset', 'fixed_asset', '13', 3, 'common', 9610),
+            $c('96200', '임차보증금', 'asset', 'fixed_asset', '13', 3, 'common', 9620),
+            $c('96300', '전세금', 'asset', 'fixed_asset', '13', 3, 'common', 9630),
+            $c('96400', '기타보증금', 'asset', 'fixed_asset', '13', 3, 'common', 9640),
+            $c('96500', '장기외상매출금', 'asset', 'fixed_asset', '13', 3, 'common', 9650),
+            $c('96600', '현재가치할인차금(장기외상매출금)', 'asset', 'fixed_asset', '13', 3, 'common', 9660),
+            $c('96700', '대손충당금(장기외상매출금)', 'asset', 'fixed_asset', '13', 3, 'common', 9670),
+            $c('96800', '장기받을어음', 'asset', 'fixed_asset', '13', 3, 'common', 9680),
+            $c('96900', '현재가치할인차금(장기받을어음)', 'asset', 'fixed_asset', '13', 3, 'common', 9690),
+            $c('97000', '대손충당금(장기받을어음)', 'asset', 'fixed_asset', '13', 3, 'common', 9700),
+            $c('97100', '장기미수금', 'asset', 'fixed_asset', '13', 3, 'common', 9710),
+            $c('97200', '현재가치할인차금(장기미수금)', 'asset', 'fixed_asset', '13', 3, 'common', 9720),
+            $c('97300', '대손충당금(장기미수금)', 'asset', 'fixed_asset', '13', 3, 'common', 9730),
+            $c('97400', '장기선급비용', 'asset', 'fixed_asset', '13', 3, 'common', 9740),
+            $c('97500', '장기선급금', 'asset', 'fixed_asset', '13', 3, 'common', 9750),
+            $c('97600', '부도어음과수표', 'asset', 'fixed_asset', '13', 3, 'common', 9760),
+            $c('97700', '대손충당금(부도어음)', 'asset', 'fixed_asset', '13', 3, 'common', 9770),
+            $c('97800', '전신전화가입권', 'asset', 'fixed_asset', '13', 3, 'common', 9780),
+
+            // ================================================================
+            // 부채 — 유동부채 추가 (parent: '21')
+            // ================================================================
+            $c('25600', '당좌차월', 'liability', 'current_liability', '21', 3, 'common', 2560),
+            $c('25700', '가수금', 'liability', 'current_liability', '21', 3, 'common', 2570),
+            $c('25800', '예수보증금', 'liability', 'current_liability', '21', 3, 'common', 2580),
+            $c('26300', '수입금', 'liability', 'current_liability', '21', 3, 'common', 2630),
+            $c('26600', '지급보증채무', 'liability', 'current_liability', '21', 3, 'common', 2660),
+            $c('26700', '수출금융', 'liability', 'current_liability', '21', 3, 'common', 2670),
+            $c('26800', '수입금융', 'liability', 'current_liability', '21', 3, 'common', 2680),
+            $c('26900', '공사손실충당금', 'liability', 'current_liability', '21', 3, 'common', 2690),
+            $c('27000', '하자보수충당금', 'liability', 'current_liability', '21', 3, 'common', 2700),
+            $c('27100', '공사선수금', 'liability', 'current_liability', '21', 3, 'common', 2710),
+            $c('27200', '분양선수금', 'liability', 'current_liability', '21', 3, 'common', 2720),
+            $c('27300', '이연법인세부채', 'liability', 'current_liability', '21', 3, 'common', 2730),
+
+            // ================================================================
+            // 부채 — 비유동부채 추가 (parent: '22')
+            // ================================================================
+            $c('29100', '사채', 'liability', 'long_term_liability', '22', 3, 'common', 2910),
+            $c('29200', '사채할인발행차금', 'liability', 'long_term_liability', '22', 3, 'common', 2920),
+            $c('29600', '퇴직보험충당부채', 'liability', 'long_term_liability', '22', 3, 'common', 2960),
+            $c('29700', '중소기업투자준비금', 'liability', 'long_term_liability', '22', 3, 'common', 2970),
+            $c('29800', '기술개발준비금', 'liability', 'long_term_liability', '22', 3, 'common', 2980),
+            $c('29900', '해외시장개척준비금', 'liability', 'long_term_liability', '22', 3, 'common', 2990),
+            $c('30100', '지방이전준비금', 'liability', 'long_term_liability', '22', 3, 'common', 3010),
+            $c('30200', '수출손실준비금', 'liability', 'long_term_liability', '22', 3, 'common', 3020),
+            $c('30300', '주임종장기차입금', 'liability', 'long_term_liability', '22', 3, 'common', 3030),
+            $c('30400', '관계회사장기차입금', 'liability', 'long_term_liability', '22', 3, 'common', 3040),
+            $c('30500', '외화장기차입금', 'liability', 'long_term_liability', '22', 3, 'common', 3050),
+            $c('30600', '공사선수금(장기)', 'liability', 'long_term_liability', '22', 3, 'common', 3060),
+            $c('30800', '장기성지급어음', 'liability', 'long_term_liability', '22', 3, 'common', 3080),
+            $c('30900', '환율조정대', 'liability', 'long_term_liability', '22', 3, 'common', 3090),
+            $c('31000', '이연법인세대', 'liability', 'long_term_liability', '22', 3, 'common', 3100),
+            $c('31100', '신주인수권부사채', 'liability', 'long_term_liability', '22', 3, 'common', 3110),
+            $c('31200', '전환사채', 'liability', 'long_term_liability', '22', 3, 'common', 3120),
+            $c('31300', '사채할증발행차금', 'liability', 'long_term_liability', '22', 3, 'common', 3130),
+            $c('31400', '장기제품보증부채', 'liability', 'long_term_liability', '22', 3, 'common', 3140),
+
+            // ================================================================
+            // 자본 — 잉여금 추가 (parent: '32')
+            // ================================================================
+            $c('34200', '감자차익', 'capital', 'capital', '32', 3, 'common', 3420),
+            $c('34300', '자기주식처분이익', 'capital', 'capital', '32', 3, 'common', 3430),
+            $c('34900', '기타자본잉여금', 'capital', 'capital', '32', 3, 'common', 3490),
+            $c('35000', '재평가적립금', 'capital', 'capital', '32', 3, 'common', 3500),
+            $c('35200', '기업합리화적립금', 'capital', 'capital', '32', 3, 'common', 3520),
+            $c('35300', '법정적립금', 'capital', 'capital', '32', 3, 'common', 3530),
+            $c('35400', '재무구조개선적립금', 'capital', 'capital', '32', 3, 'common', 3540),
+            $c('35500', '임의적립금', 'capital', 'capital', '32', 3, 'common', 3550),
+            $c('35600', '사업확장적립금', 'capital', 'capital', '32', 3, 'common', 3560),
+            $c('35700', '감채적립금', 'capital', 'capital', '32', 3, 'common', 3570),
+            $c('35800', '배당평균적립금', 'capital', 'capital', '32', 3, 'common', 3580),
+            $c('35900', '주식할인발행차손', 'capital', 'capital', '32', 3, 'common', 3590),
+            $c('36000', '배당건설이자상각', 'capital', 'capital', '32', 3, 'common', 3600),
+            $c('36100', '자기주식상환액', 'capital', 'capital', '32', 3, 'common', 3610),
+            $c('36200', '자기주식처분차금', 'capital', 'capital', '32', 3, 'common', 3620),
+            $c('36300', '중소기업투자준비금(자본)', 'capital', 'capital', '32', 3, 'common', 3630),
+            $c('36400', '기술개발준비금(자본)', 'capital', 'capital', '32', 3, 'common', 3640),
+            $c('36500', '해외시장개척준비금(자본)', 'capital', 'capital', '32', 3, 'common', 3650),
+            $c('36600', '지방이전준비금(자본)', 'capital', 'capital', '32', 3, 'common', 3660),
+            $c('36700', '수출손실준비금(자본)', 'capital', 'capital', '32', 3, 'common', 3670),
+            $c('36800', '기타임의적립금', 'capital', 'capital', '32', 3, 'common', 3680),
+            $c('36900', '회계변경의누적효과', 'capital', 'capital', '32', 3, 'common', 3690),
+            $c('37000', '전기오류수정이익', 'capital', 'capital', '32', 3, 'common', 3700),
+            $c('37100', '전기오류수정손실', 'capital', 'capital', '32', 3, 'common', 3710),
+            $c('37200', '중간배당금', 'capital', 'capital', '32', 3, 'common', 3720),
+            $c('37400', '기타이익잉여금', 'capital', 'capital', '32', 3, 'common', 3740),
+            $c('37600', '이월결손금', 'capital', 'capital', '32', 3, 'common', 3760),
+            $c('37800', '처분전이익잉여금', 'capital', 'capital', '32', 3, 'common', 3780),
+
+            // ================================================================
+            // 자본 — 자본조정 (parent: '33')
+            // ================================================================
+            $c('38000', '당기순손실', 'capital', 'capital_adjustment', '33', 3, 'common', 3800),
+            $c('38100', '주식할인발행차금', 'capital', 'capital_adjustment', '33', 3, 'common', 3810),
+            $c('38200', '배당건설이자', 'capital', 'capital_adjustment', '33', 3, 'common', 3820),
+            $c('38300', '자기주식', 'capital', 'capital_adjustment', '33', 3, 'common', 3830),
+            $c('38400', '환전대가', 'capital', 'capital_adjustment', '33', 3, 'common', 3840),
+            $c('38500', '신주인수권대가', 'capital', 'capital_adjustment', '33', 3, 'common', 3850),
+            $c('38600', '신주발행비', 'capital', 'capital_adjustment', '33', 3, 'common', 3860),
+            $c('38700', '미교부주식배당금', 'capital', 'capital_adjustment', '33', 3, 'common', 3870),
+            $c('38800', '신주청약증거금', 'capital', 'capital_adjustment', '33', 3, 'common', 3880),
+            $c('39200', '국고보조금', 'capital', 'capital_adjustment', '33', 3, 'common', 3920),
+            $c('39300', '공사부담금', 'capital', 'capital_adjustment', '33', 3, 'common', 3930),
+            $c('39400', '감자차손', 'capital', 'capital_adjustment', '33', 3, 'common', 3940),
+            $c('39500', '자기주식처분손실', 'capital', 'capital_adjustment', '33', 3, 'common', 3950),
+            $c('39600', '주식매입선택권', 'capital', 'capital_adjustment', '33', 3, 'common', 3960),
+            // 기타포괄손익누계액
+            $c('98100', '매도가능증권평가이익', 'capital', 'capital_adjustment', '33', 3, 'common', 9810),
+            $c('98200', '매도가능증권평가손실', 'capital', 'capital_adjustment', '33', 3, 'common', 9820),
+            $c('98300', '해외사업환산이익', 'capital', 'capital_adjustment', '33', 3, 'common', 9830),
+            $c('98400', '해외사업환산손실', 'capital', 'capital_adjustment', '33', 3, 'common', 9840),
+            $c('98500', '파생상품평가이익', 'capital', 'capital_adjustment', '33', 3, 'common', 9850),
+            $c('98600', '파생상품평가손실', 'capital', 'capital_adjustment', '33', 3, 'common', 9860),
+
+            // ================================================================
+            // 수익 — 매출 추가 (parent: '41')
+            // ================================================================
+            $c('40200', '매출환입및에누리(상품)', 'revenue', 'sales_revenue', '41', 3, 'common', 4020),
+            $c('40300', '매출할인(상품)', 'revenue', 'sales_revenue', '41', 3, 'common', 4030),
+            $c('40500', '매출환입및에누리(제품)', 'revenue', 'sales_revenue', '41', 3, 'common', 4050),
+            $c('40600', '매출할인(제품)', 'revenue', 'sales_revenue', '41', 3, 'common', 4060),
+            $c('40800', '매출할인(공사)', 'revenue', 'sales_revenue', '41', 3, 'common', 4080),
+            $c('40900', '완성건물매출', 'revenue', 'sales_revenue', '41', 3, 'common', 4090),
+
+            // ================================================================
+            // 수익 — 영업외수익 추가 (parent: '42')
+            // ================================================================
+            $c('90200', '만기보유증권이자', 'revenue', 'other_revenue', '42', 3, 'common', 9020),
+            $c('90500', '단기투자자산평가이익', 'revenue', 'other_revenue', '42', 3, 'common', 9050),
+            $c('90600', '단기투자자산처분이익', 'revenue', 'other_revenue', '42', 3, 'common', 9060),
+            $c('90800', '대손충당금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9080),
+            $c('90900', '수입수수료', 'revenue', 'other_revenue', '42', 3, 'common', 9090),
+            $c('91000', '외화환산이익', 'revenue', 'other_revenue', '42', 3, 'common', 9100),
+            $c('91100', '사채상환이익', 'revenue', 'other_revenue', '42', 3, 'common', 9110),
+            $c('91200', '전기오류수정이익', 'revenue', 'other_revenue', '42', 3, 'common', 9120),
+            $c('91300', '하자보수충당금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9130),
+            $c('91400', '유형자산처분이익', 'revenue', 'other_revenue', '42', 3, 'common', 9140),
+            $c('91500', '투자자산처분이익', 'revenue', 'other_revenue', '42', 3, 'common', 9150),
+            $c('91600', '상각채권추심이익', 'revenue', 'other_revenue', '42', 3, 'common', 9160),
+            $c('91700', '자산수증이익', 'revenue', 'other_revenue', '42', 3, 'common', 9170),
+            $c('91800', '채무면제이익', 'revenue', 'other_revenue', '42', 3, 'common', 9180),
+            $c('92000', '투자증권손상차환입', 'revenue', 'other_revenue', '42', 3, 'common', 9200),
+            $c('92100', '지분법이익', 'revenue', 'other_revenue', '42', 3, 'common', 9210),
+            $c('92400', '중소투자준비금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9240),
+            $c('92500', '기술개발준비금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9250),
+            $c('92600', '해외개척준비금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9260),
+            $c('92700', '지방이전준비금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9270),
+            $c('92800', '수출손실준비금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9280),
+
+            // ================================================================
+            // 비용 — 매출원가 추가: 45xxx (parent: '51')
+            // ================================================================
+            $c('45100', '상품매출원가', 'expense', 'cogs', '51', 3, 'common', 4510),
+            $c('45200', '도급공사매출원가', 'expense', 'cogs', '51', 3, 'common', 4520),
+            $c('45300', '분양공사매출원가', 'expense', 'cogs', '51', 3, 'common', 4530),
+            $c('45500', '제품매출원가', 'expense', 'cogs', '51', 3, 'common', 4550),
+
+            // ================================================================
+            // 비용 — 제조원가 추가: 50xxx-53xxx (parent: '51')
+            // ================================================================
+            $c('50600', '제수당(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5060),
+            $c('50700', '잡급(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5070),
+            $c('50900', '퇴직보험충당금전입(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5090),
+            $c('51000', '퇴직금여(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5100),
+            $c('51500', '가스수도료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5150),
+            $c('52300', '경상연구개발비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5230),
+            $c('52500', '교육훈련비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5250),
+            $c('52600', '도서인쇄비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5260),
+            $c('52700', '회의비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5270),
+            $c('52800', '포장비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5280),
+            $c('52900', '사무용품비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5290),
+            $c('53200', '보관료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5320),
+            $c('53300', '외주가공비(제조경비)', 'expense', 'cogs', '51', 3, 'manufacturing', 5330),
+            $c('53400', '시험비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5340),
+            $c('53500', '기밀비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5350),
+            $c('53600', '잡비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5360),
+            $c('53700', '폐기물처리비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5370),
+
+            // ================================================================
+            // 비용 — 건설원가 60xxx (parent: '54')
+            // ================================================================
+            $c('60100', '원재료비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6010),
+            $c('60200', '외주비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6020),
+            $c('60300', '급여(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6030),
+            $c('60400', '임금(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6040),
+            $c('60500', '상여금(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6050),
+            $c('60600', '잡급(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6060),
+            $c('60700', '퇴직급여(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6070),
+            $c('60800', '퇴직보험충당금전입(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6080),
+            $c('60900', '퇴직금여(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6090),
+            $c('61000', '중기및운반비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6100),
+            $c('61100', '복리후생비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6110),
+            $c('61200', '여비교통비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6120),
+            $c('61300', '접대비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6130),
+            $c('61400', '통신비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6140),
+            $c('61500', '가스수도료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6150),
+            $c('61600', '전력비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6160),
+            $c('61700', '세금과공과금(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6170),
+            $c('61800', '감가상각비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6180),
+            $c('61900', '지급임차료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6190),
+            $c('62000', '수선비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6200),
+            $c('62100', '보험료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6210),
+            $c('62200', '차량유지비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6220),
+            $c('62300', '운반비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6230),
+            $c('62400', '잡자재대(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6240),
+            $c('62500', '교육훈련비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6250),
+            $c('62600', '도서인쇄비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6260),
+            $c('62700', '회의비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6270),
+            $c('62800', '포장비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6280),
+            $c('62900', '사무용품비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6290),
+            $c('63000', '소모품비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6300),
+            $c('63100', '지급수수료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6310),
+            $c('63200', '보관료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6320),
+            $c('63300', '외주용역비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6330),
+            $c('63400', '장비사용료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6340),
+            $c('63500', '설계용역비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6350),
+            $c('63600', '광고선전비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6360),
+            $c('63700', '소모공구비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6370),
+            $c('63800', '외주시공비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6380),
+            $c('63900', '협비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6390),
+            $c('64000', '잡비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6400),
+            $c('64100', '공사손실충당금전입(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6410),
+            $c('64200', '공사손실충당금환입(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6420),
+            $c('64300', '외주비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 6430),
+            $c('64400', '유류비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6440),
+
+            // ================================================================
+            // 비용 — 건설원가 70xxx (parent: '54')
+            // ================================================================
+            $c('70100', '원재료비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7010),
+            $c('70200', '중기및운반비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7020),
+            $c('70300', '급여(건설노무비)', 'expense', 'construction_cost', '54', 3, 'construction', 7030),
+            $c('70400', '임금(건설노무비)', 'expense', 'construction_cost', '54', 3, 'construction', 7040),
+            $c('70500', '상여금(건설노무비)', 'expense', 'construction_cost', '54', 3, 'construction', 7050),
+            $c('70600', '제수당(건설노무비)', 'expense', 'construction_cost', '54', 3, 'construction', 7060),
+            $c('70700', '퇴직급여(건설노무비)', 'expense', 'construction_cost', '54', 3, 'construction', 7070),
+            $c('70800', '퇴직보험충당금전입(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7080),
+            $c('70900', '퇴직금여(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7090),
+            $c('71000', '건설용지비', 'expense', 'construction_cost', '54', 3, 'construction', 7100),
+            $c('71100', '복리후생비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7110),
+            $c('71200', '여비교통비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7120),
+            $c('71300', '접대비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7130),
+            $c('71400', '통신비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7140),
+            $c('71500', '가스수도료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7150),
+            $c('71600', '전력비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7160),
+            $c('71700', '세금과공과금(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7170),
+            $c('71800', '감가상각비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7180),
+            $c('71900', '지급임차료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7190),
+            $c('72000', '수선비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7200),
+            $c('72100', '보험료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7210),
+            $c('72200', '차량유지비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7220),
+            $c('72300', '경상연구개발비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7230),
+            $c('72400', '잡자재대(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7240),
+            $c('72500', '교육훈련비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7250),
+            $c('72600', '도서인쇄비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7260),
+            $c('72700', '회의비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7270),
+            $c('72800', '포장비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7280),
+            $c('72900', '사무용품비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7290),
+            $c('73000', '소모품비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7300),
+            $c('73100', '지급수수료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7310),
+            $c('73200', '보관료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7320),
+            $c('73300', '외주가공비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7330),
+            $c('73400', '시험비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7340),
+            $c('73500', '설계용역비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7350),
+            $c('73600', '가설재손료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7360),
+            $c('73700', '잡비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7370),
+            $c('73800', '폐기물처리비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7380),
+            $c('73900', '장비사용료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7390),
+            $c('74100', '공사손실충당금전입(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7410),
+            $c('74200', '공사손실충당금환입(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7420),
+            $c('74300', '외주비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7430),
+            $c('74900', '명예퇴직금(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 7490),
+
+            // ================================================================
+            // 비용 — 판관비 추가 (parent: '52')
+            // ================================================================
+            $c('80400', '제수당', 'expense', 'selling_admin', '52', 3, 'admin', 8040),
+            $c('80500', '잡급', 'expense', 'selling_admin', '52', 3, 'admin', 8050),
+            $c('80700', '퇴직보험충당금전입', 'expense', 'selling_admin', '52', 3, 'admin', 8070),
+            $c('80800', '퇴직금여', 'expense', 'selling_admin', '52', 3, 'admin', 8080),
+            $c('81600', '전력비', 'expense', 'selling_admin', '52', 3, 'admin', 8160),
+            $c('82800', '포장비', 'expense', 'selling_admin', '52', 3, 'admin', 8280),
+            $c('83400', '판매촉진비', 'expense', 'selling_admin', '52', 3, 'admin', 8340),
+            $c('83600', '기밀비', 'expense', 'selling_admin', '52', 3, 'admin', 8360),
+            $c('83700', '건물관리비', 'expense', 'selling_admin', '52', 3, 'admin', 8370),
+            $c('83800', '수출제비용', 'expense', 'selling_admin', '52', 3, 'admin', 8380),
+            $c('83900', '판매수수료', 'expense', 'selling_admin', '52', 3, 'admin', 8390),
+            $c('84000', '무형고정자산상각', 'expense', 'selling_admin', '52', 3, 'admin', 8400),
+            $c('84100', '환가료', 'expense', 'selling_admin', '52', 3, 'admin', 8410),
+            $c('84200', '견본비', 'expense', 'selling_admin', '52', 3, 'admin', 8420),
+            $c('84300', '해외접대비', 'expense', 'selling_admin', '52', 3, 'admin', 8430),
+            $c('84400', '해외시장개척비', 'expense', 'selling_admin', '52', 3, 'admin', 8440),
+            $c('84500', '미분양주택관리비', 'expense', 'selling_admin', '52', 3, 'admin', 8450),
+            $c('84600', '수주비', 'expense', 'selling_admin', '52', 3, 'admin', 8460),
+            $c('84700', '하자보수충당금전입', 'expense', 'selling_admin', '52', 3, 'admin', 8470),
+            $c('84900', '명예퇴직금', 'expense', 'selling_admin', '52', 3, 'admin', 8490),
+
+            // ================================================================
+            // 비용 — 영업외비용 추가 (parent: '53')
+            // ================================================================
+            $c('93400', '기타의대손상각비', 'expense', 'other_expense', '53', 3, 'common', 9340),
+            $c('93500', '외화환산손실', 'expense', 'other_expense', '53', 3, 'common', 9350),
+            $c('93600', '매출채권처분손실', 'expense', 'other_expense', '53', 3, 'common', 9360),
+            $c('93700', '단기투자자산평가손실', 'expense', 'other_expense', '53', 3, 'common', 9370),
+            $c('93800', '단기투자자산처분손실', 'expense', 'other_expense', '53', 3, 'common', 9380),
+            $c('93900', '재고자산감모손실', 'expense', 'other_expense', '53', 3, 'common', 9390),
+            $c('94000', '재고자산평가손실', 'expense', 'other_expense', '53', 3, 'common', 9400),
+            $c('94100', '재해손실', 'expense', 'other_expense', '53', 3, 'common', 9410),
+            $c('94200', '전기오류수정손실', 'expense', 'other_expense', '53', 3, 'common', 9420),
+            $c('94300', '투자증권손상차손', 'expense', 'other_expense', '53', 3, 'common', 9430),
+            $c('94700', '사채상환손실', 'expense', 'other_expense', '53', 3, 'common', 9470),
+            $c('95000', '투자자산처분손실', 'expense', 'other_expense', '53', 3, 'common', 9500),
+            $c('95100', '중소투자준비금전입', 'expense', 'other_expense', '53', 3, 'common', 9510),
+            $c('95200', '기술개발준비금전입', 'expense', 'other_expense', '53', 3, 'common', 9520),
+            $c('95300', '해외개척준비금전입', 'expense', 'other_expense', '53', 3, 'common', 9530),
+            $c('95400', '지방이전준비금전입', 'expense', 'other_expense', '53', 3, 'common', 9540),
+            $c('95500', '수출손실준비금전입', 'expense', 'other_expense', '53', 3, 'common', 9550),
+            $c('95700', '특별상각', 'expense', 'other_expense', '53', 3, 'common', 9570),
+            // 중단사업
+            $c('99100', '사업중단직접비', 'expense', 'other_expense', '53', 3, 'common', 9910),
+            $c('99200', '중단사업자산손상차손', 'expense', 'other_expense', '53', 3, 'common', 9920),
+            $c('99300', '중단사업손상차환입', 'expense', 'other_expense', '53', 3, 'common', 9930),
+            $c('99700', '중단손익', 'expense', 'other_expense', '53', 3, 'common', 9970),
+        ];
+    }
+};