insert into comp_chart_of_acct  (companyID, acctGroupID, acctCode, acctName, acctDesc,createdBy) select 95,a.acctGroupID,a.acctCode,a.acctName,a.acctDescription,42 from _ref_chart_of_acct a where a.businessTypeID=4 and a.acctCode not in (select acctCode from comp_chart_of_acct where companyID = 95)