insert into comp_chart_of_acct  (companyID, acctGroupID, acctCode, acctName, acctDesc,createdBy) select 4,a.acctGroupID,a.acctCode,a.acctName,a.acctDescription,76 from _ref_chart_of_acct a where a.businessTypeID=1 and a.acctCode not in (select acctCode from comp_chart_of_acct where companyID = 4)