diff --git a/_development/phpmd/phpmd.xml b/_development/phpmd/phpmd.xml
index b8b5db0e92..1e24a5344d 100644
--- a/_development/phpmd/phpmd.xml
+++ b/_development/phpmd/phpmd.xml
@@ -6,50 +6,50 @@ command line:
 phpmd app html ./_development/phpmd/phpmd.xml > ./public/result.html
 
 -->
-<ruleset name="pcsg-generated-ruleset" 
-    xmlns="http://pmd.sf.net/ruleset/1.0.0" 
-    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" 
-    xsi:schemaLocation="http://pmd.sf.net/ruleset/1.0.0 http://pmd.sf.net/ruleset_xml_schema.xsd"
-    xsi:noNamespaceSchemaLocation="http://pmd.sf.net/ruleset_xml_schema.xsd">
-	<description>Bla bla</description>
+<ruleset name="pcsg-generated-ruleset"
+         xmlns="http://pmd.sf.net/ruleset/1.0.0"
+         xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
+         xsi:schemaLocation="http://pmd.sf.net/ruleset/1.0.0 http://pmd.sf.net/ruleset_xml_schema.xsd"
+         xsi:noNamespaceSchemaLocation="http://pmd.sf.net/ruleset_xml_schema.xsd">
+    <description>Bla bla</description>
 
-	<!-- Import the entire controversial code rule set, except one -->
-	<rule ref="rulesets/controversial.xml">
-		<exclude name="CamelCasePropertyName" />
-	</rule>
-	
-	<!-- clean code -->
-	<!-- <rule ref="rulesets/cleancode.xml" /> -->
-	<rule ref="rulesets/codesize.xml" />
-	<rule ref="rulesets/design.xml" />
-	<rule ref="rulesets/naming.xml" />
-	<rule ref="rulesets/unusedcode.xml" />
-	
-	<!-- clean code static calling rule can be a little more lax: -->
-		<rule ref="rulesets/cleancode.xml">
-		<exclude name="StaticAccess" />
-	</rule>
-	
-	
-	<!-- report level 5 for cyclomatic complexity -->
-	<rule ref="rulesets/codesize.xml/CyclomaticComplexity">
-		<properties>
-			<property name="reportLevel" value="5"/>
-		</properties>
-	</rule>
-	<rule ref="rulesets/codesize.xml/NPathComplexity">
-		<properties>
-			<property name="minimum" value="128"/>
-		</properties>
-	</rule>
-	<rule ref="rulesets/codesize.xml/ExcessiveMethodLength">
-		<properties>
-			<property name="minimum" value="40"/>
-		</properties>
-	</rule>
-	<rule ref="rulesets/codesize.xml/ExcessiveParameterList">
-		<properties>
-			<property name="minimum" value="5"/>
-		</properties>
-	</rule>
+    <!-- Import the entire controversial code rule set, except one -->
+    <rule ref="rulesets/controversial.xml">
+        <exclude name="CamelCasePropertyName"/>
+    </rule>
+
+    <!-- clean code -->
+    <!-- <rule ref="rulesets/cleancode.xml" /> -->
+    <rule ref="rulesets/codesize.xml"/>
+    <rule ref="rulesets/design.xml"/>
+    <rule ref="rulesets/naming.xml"/>
+    <rule ref="rulesets/unusedcode.xml"/>
+
+    <!-- clean code static calling rule can be a little more lax: -->
+    <rule ref="rulesets/cleancode.xml">
+        <exclude name="StaticAccess"/>
+    </rule>
+
+
+    <!-- report level 5 for cyclomatic complexity -->
+    <rule ref="rulesets/codesize.xml/CyclomaticComplexity">
+        <properties>
+            <property name="reportLevel" value="5"/>
+        </properties>
+    </rule>
+    <rule ref="rulesets/codesize.xml/NPathComplexity">
+        <properties>
+            <property name="minimum" value="128"/>
+        </properties>
+    </rule>
+    <rule ref="rulesets/codesize.xml/ExcessiveMethodLength">
+        <properties>
+            <property name="minimum" value="40"/>
+        </properties>
+    </rule>
+    <rule ref="rulesets/codesize.xml/ExcessiveParameterList">
+        <properties>
+            <property name="minimum" value="5"/>
+        </properties>
+    </rule>
 </ruleset>
\ No newline at end of file
diff --git a/app/Helpers/Csv/Converter/OpposingAccountIban.php b/app/Helpers/Csv/Converter/OpposingAccountIban.php
index cf7c22ed34..e75c3b5abd 100644
--- a/app/Helpers/Csv/Converter/OpposingAccountIban.php
+++ b/app/Helpers/Csv/Converter/OpposingAccountIban.php
@@ -28,7 +28,17 @@ class OpposingAccountIban extends BasicConverter implements ConverterInterface
 
             return $account;
         }
-        
+
+        return $this->findAccount($repository);
+    }
+
+    /**
+     * @param AccountRepositoryInterface $repository
+     *
+     * @return Account|string
+     */
+    private function findAccount(AccountRepositoryInterface $repository)
+    {
         if (strlen($this->value) > 0) {
 
             $set = $repository->getAccounts([]);
@@ -42,7 +52,6 @@ class OpposingAccountIban extends BasicConverter implements ConverterInterface
         }
 
         return $this->value;
-
     }
 
 }
diff --git a/app/Helpers/Csv/PostProcessing/OpposingAccount.php b/app/Helpers/Csv/PostProcessing/OpposingAccount.php
index dece4bea05..c0add69540 100644
--- a/app/Helpers/Csv/PostProcessing/OpposingAccount.php
+++ b/app/Helpers/Csv/PostProcessing/OpposingAccount.php
@@ -54,6 +54,26 @@ class OpposingAccount implements PostProcessorInterface
         $this->data = $data;
     }
 
+    /**
+     * @return array|null
+     */
+    protected function checkIbanString()
+    {
+        $rules     = ['iban' => 'iban'];
+        $iban      = $this->data['opposing-account-iban'];
+        $check     = ['iban' => $iban];
+        $validator = Validator::make($check, $rules);
+        if (is_string($iban) && strlen($iban) > 0 && !$validator->fails()) {
+
+            Log::debug('OpposingAccountPostProcession: opposing-account-iban is a string (******).');
+            $this->data['opposing-account-object'] = $this->parseIbanString();
+
+            return $this->data;
+        }
+
+        return null;
+    }
+
     /**
      * @return array
      */
@@ -78,16 +98,17 @@ class OpposingAccount implements PostProcessorInterface
     /**
      * @return array|null
      */
-    protected function checkIbanString()
+    protected function checkNameString()
     {
-        $rules     = ['iban' => 'iban'];
-        $iban      = $this->data['opposing-account-iban'];
-        $check     = ['iban' => $iban];
-        $validator = Validator::make($check, $rules);
-        if (is_string($iban) && strlen($iban) > 0 && !$validator->fails()) {
+        if ($this->data['opposing-account-name'] instanceof Account) { // third: try to find account based on name, if any.
+            Log::debug('OpposingAccountPostProcession: opposing-account-name is an Account.');
+            $this->data['opposing-account-object'] = $this->data['opposing-account-name'];
 
-            Log::debug('OpposingAccountPostProcession: opposing-account-iban is a string (******).');
-            $this->data['opposing-account-object'] = $this->parseIbanString();
+            return $this->data;
+        }
+        if (is_string($this->data['opposing-account-name'])) {
+
+            $this->data['opposing-account-object'] = $this->parseNameString();
 
             return $this->data;
         }
@@ -95,26 +116,6 @@ class OpposingAccount implements PostProcessorInterface
         return null;
     }
 
-    /**
-     * @return Account|null
-     */
-    protected function parseIbanString()
-    {
-        // create by name and/or iban.
-        $accounts = Auth::user()->accounts()->get();
-        foreach ($accounts as $entry) {
-            if ($entry->iban == $this->data['opposing-account-iban']) {
-                Log::debug('OpposingAccountPostProcession: opposing-account-iban matches an Account.');
-
-                return $entry;
-            }
-        }
-        $account = $this->createAccount();
-
-
-        return $account;
-    }
-
     /**
      * @return Account|null
      */
@@ -150,34 +151,33 @@ class OpposingAccount implements PostProcessorInterface
             // create expense account:
 
             return AccountType::where('type', 'Expense account')->first();
-        } else {
-            // create revenue account:
-
-            return AccountType::where('type', 'Revenue account')->first();
-
-
         }
+
+        // create revenue account:
+
+        return AccountType::where('type', 'Revenue account')->first();
+
+
     }
 
     /**
-     * @return array|null
+     * @return Account|null
      */
-    protected function checkNameString()
+    protected function parseIbanString()
     {
-        if ($this->data['opposing-account-name'] instanceof Account) { // third: try to find account based on name, if any.
-            Log::debug('OpposingAccountPostProcession: opposing-account-name is an Account.');
-            $this->data['opposing-account-object'] = $this->data['opposing-account-name'];
+        // create by name and/or iban.
+        $accounts = Auth::user()->accounts()->get();
+        foreach ($accounts as $entry) {
+            if ($entry->iban == $this->data['opposing-account-iban']) {
+                Log::debug('OpposingAccountPostProcession: opposing-account-iban matches an Account.');
 
-            return $this->data;
+                return $entry;
+            }
         }
-        if (is_string($this->data['opposing-account-name'])) {
+        $account = $this->createAccount();
 
-            $this->data['opposing-account-object'] = $this->parseNameString();
 
-            return $this->data;
-        }
-
-        return null;
+        return $account;
     }
 
     /**