diff --git a/app/Http/Controllers/Account/ShowController.php b/app/Http/Controllers/Account/ShowController.php
index cd5bee7207..840ba8ff7a 100644
--- a/app/Http/Controllers/Account/ShowController.php
+++ b/app/Http/Controllers/Account/ShowController.php
@@ -73,7 +73,7 @@ class ShowController extends Controller
         );
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Show an account.
      *
diff --git a/app/Http/Controllers/Category/ShowController.php b/app/Http/Controllers/Category/ShowController.php
index f17e13eab0..92e55db290 100644
--- a/app/Http/Controllers/Category/ShowController.php
+++ b/app/Http/Controllers/Category/ShowController.php
@@ -65,7 +65,7 @@ class ShowController extends Controller
     }
 
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Show a single category.
      *
diff --git a/app/Http/Controllers/Chart/BudgetController.php b/app/Http/Controllers/Chart/BudgetController.php
index 3fe456e5ae..96c9822c9a 100644
--- a/app/Http/Controllers/Chart/BudgetController.php
+++ b/app/Http/Controllers/Chart/BudgetController.php
@@ -382,7 +382,7 @@ class BudgetController extends Controller
         return response()->json($data);
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Shows a budget overview chart (spent and budgeted).
      *
diff --git a/app/Http/Controllers/Chart/BudgetReportController.php b/app/Http/Controllers/Chart/BudgetReportController.php
index 439c8414dd..8737747923 100644
--- a/app/Http/Controllers/Chart/BudgetReportController.php
+++ b/app/Http/Controllers/Chart/BudgetReportController.php
@@ -66,7 +66,7 @@ class BudgetReportController extends Controller
         );
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Chart that groups expenses by the account.
      *
@@ -97,7 +97,7 @@ class BudgetReportController extends Controller
         return response()->json($data);
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Chart that groups the expenses by budget.
      *
@@ -128,7 +128,7 @@ class BudgetReportController extends Controller
         return response()->json($data);
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Main overview of a budget in the budget report.
      *
diff --git a/app/Http/Controllers/Chart/CategoryController.php b/app/Http/Controllers/Chart/CategoryController.php
index b96e2a5d5f..3f3c730ad8 100644
--- a/app/Http/Controllers/Chart/CategoryController.php
+++ b/app/Http/Controllers/Chart/CategoryController.php
@@ -260,7 +260,7 @@ class CategoryController extends Controller
     }
 
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * Chart for period for transactions without a category.
diff --git a/app/Http/Controllers/Chart/CategoryReportController.php b/app/Http/Controllers/Chart/CategoryReportController.php
index 6ad3b2d009..7ff5b30114 100644
--- a/app/Http/Controllers/Chart/CategoryReportController.php
+++ b/app/Http/Controllers/Chart/CategoryReportController.php
@@ -61,7 +61,7 @@ class CategoryReportController extends Controller
         );
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Chart for expenses grouped by expense account.
      *
@@ -89,7 +89,7 @@ class CategoryReportController extends Controller
         return response()->json($data);
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Chart for income grouped by revenue account.
      *
@@ -120,7 +120,7 @@ class CategoryReportController extends Controller
         return response()->json($data);
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Chart for expenses grouped by expense account.
      *
@@ -151,7 +151,7 @@ class CategoryReportController extends Controller
         return response()->json($data);
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Piechart for income grouped by account.
      *
@@ -182,7 +182,7 @@ class CategoryReportController extends Controller
     }
 
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Main report category chart.
      *
diff --git a/app/Http/Controllers/Chart/ExpenseReportController.php b/app/Http/Controllers/Chart/ExpenseReportController.php
index e03c592552..6621083e2e 100644
--- a/app/Http/Controllers/Chart/ExpenseReportController.php
+++ b/app/Http/Controllers/Chart/ExpenseReportController.php
@@ -18,7 +18,7 @@
  * You should have received a copy of the GNU General Public License
  * along with Firefly III. If not, see <http://www.gnu.org/licenses/>.
  */
-/** @noinspection MoreThanThreeArgumentsInspection */
+
 declare(strict_types=1);
 
 namespace FireflyIII\Http\Controllers\Chart;
@@ -64,7 +64,7 @@ class ExpenseReportController extends Controller
         );
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Main chart that shows income and expense for a combination of expense/revenue accounts.
      *
diff --git a/app/Http/Controllers/Chart/TagReportController.php b/app/Http/Controllers/Chart/TagReportController.php
index aacf46a64e..3575a66471 100644
--- a/app/Http/Controllers/Chart/TagReportController.php
+++ b/app/Http/Controllers/Chart/TagReportController.php
@@ -53,7 +53,7 @@ class TagReportController extends Controller
         $this->generator = app(GeneratorInterface::class);
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Generate expenses for tags grouped on account.
      *
@@ -84,7 +84,7 @@ class TagReportController extends Controller
         return response()->json($data);
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Generate income for tag grouped by account.
      *
@@ -115,7 +115,7 @@ class TagReportController extends Controller
         return response()->json($data);
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Generate expense for tag grouped on budget.
      *
@@ -145,7 +145,7 @@ class TagReportController extends Controller
         return response()->json($data);
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Generate expense for tag grouped on category.
      *
@@ -175,7 +175,7 @@ class TagReportController extends Controller
         return response()->json($data);
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Generate main tag overview chart.
      *
@@ -292,7 +292,7 @@ class TagReportController extends Controller
         return response()->json($data);
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Show expense grouped by expense account.
      *
@@ -323,7 +323,7 @@ class TagReportController extends Controller
         return response()->json($data);
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Show income grouped by tag.
      *
diff --git a/app/Http/Controllers/Json/ExchangeController.php b/app/Http/Controllers/Json/ExchangeController.php
index 19a65f37d8..b5aca1ae53 100644
--- a/app/Http/Controllers/Json/ExchangeController.php
+++ b/app/Http/Controllers/Json/ExchangeController.php
@@ -37,7 +37,7 @@ use Log;
  */
 class ExchangeController extends Controller
 {
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Returns an exchange rate.
      *
diff --git a/app/Http/Controllers/Report/ExpenseController.php b/app/Http/Controllers/Report/ExpenseController.php
index 4b0c22d6ce..2e50b1befe 100644
--- a/app/Http/Controllers/Report/ExpenseController.php
+++ b/app/Http/Controllers/Report/ExpenseController.php
@@ -63,7 +63,7 @@ class ExpenseController extends Controller
     }
 
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Generates the overview per budget.
      *
@@ -117,7 +117,7 @@ class ExpenseController extends Controller
     }
 
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Generates the overview per category (spent and earned).
      *
@@ -179,7 +179,7 @@ class ExpenseController extends Controller
         return $result;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Overview of spending.
      *
@@ -232,7 +232,7 @@ class ExpenseController extends Controller
         // for period, get spent and earned for each account (by name)
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * List of top expenses.
      *
@@ -284,7 +284,7 @@ class ExpenseController extends Controller
 
         return $result;
     }
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * List of top income.
      *
diff --git a/app/Http/Controllers/ReportController.php b/app/Http/Controllers/ReportController.php
index 9f58772a1c..ea05e3f22c 100644
--- a/app/Http/Controllers/ReportController.php
+++ b/app/Http/Controllers/ReportController.php
@@ -69,7 +69,7 @@ class ReportController extends Controller
             }
         );
     }
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Show account report.
      *
@@ -138,7 +138,7 @@ class ReportController extends Controller
         return $generator->generate();
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Show budget report.
      *
@@ -176,7 +176,7 @@ class ReportController extends Controller
         return $generator->generate();
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Show category report.
      *
@@ -386,7 +386,7 @@ class ReportController extends Controller
         return redirect($uri);
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Get a tag report.
      *
diff --git a/app/Providers/FireflyServiceProvider.php b/app/Providers/FireflyServiceProvider.php
index 30fa9f96cd..45f2582ef9 100644
--- a/app/Providers/FireflyServiceProvider.php
+++ b/app/Providers/FireflyServiceProvider.php
@@ -90,7 +90,7 @@ class FireflyServiceProvider extends ServiceProvider
     public function boot(): void
     {
         Validator::resolver(
-        /** @noinspection MoreThanThreeArgumentsInspection */
+
             function ($translator, $data, $rules, $messages) {
                 return new FireflyValidator($translator, $data, $rules, $messages);
             }
diff --git a/app/Repositories/Budget/BudgetRepository.php b/app/Repositories/Budget/BudgetRepository.php
index 6db33b7a89..98352d264e 100644
--- a/app/Repositories/Budget/BudgetRepository.php
+++ b/app/Repositories/Budget/BudgetRepository.php
@@ -467,7 +467,7 @@ class BudgetRepository implements BudgetRepositoryInterface
         return $amount;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * @param Carbon $start
@@ -544,7 +544,7 @@ class BudgetRepository implements BudgetRepositoryInterface
         return $set;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * Get all budgets with these ID's.
@@ -570,7 +570,7 @@ class BudgetRepository implements BudgetRepositoryInterface
         return $set;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * @param Collection $accounts
@@ -822,7 +822,7 @@ class BudgetRepository implements BudgetRepositoryInterface
         return $newBudget;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * @param array $data
diff --git a/app/Repositories/Budget/BudgetRepositoryInterface.php b/app/Repositories/Budget/BudgetRepositoryInterface.php
index 0a59706dd8..d906d4af10 100644
--- a/app/Repositories/Budget/BudgetRepositoryInterface.php
+++ b/app/Repositories/Budget/BudgetRepositoryInterface.php
@@ -147,6 +147,8 @@ interface BudgetRepositoryInterface
     public function getAvailableBudget(TransactionCurrency $currency, Carbon $start, Carbon $end): string;
 
     /**
+     * TODO only used in API
+     *
      * @param Carbon $start
      * @param Carbon $end
      *
@@ -165,6 +167,8 @@ interface BudgetRepositoryInterface
     public function getAvailableBudgetsByDate(?Carbon $start, ?Carbon $end): Collection;
 
     /**
+     * TODO only used in API
+     *
      * Returns all available budget objects.
      *
      * @param TransactionCurrency $currency
@@ -205,7 +209,7 @@ interface BudgetRepositoryInterface
      */
     public function getByIds(array $budgetIds): Collection;
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * @return Collection
@@ -244,7 +248,7 @@ interface BudgetRepositoryInterface
      */
     public function setBudgetOrder(Budget $budget, int $order): void;
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * @param User $user
@@ -252,6 +256,7 @@ interface BudgetRepositoryInterface
     public function setUser(User $user);
 
     /**
+     * TODO this method is not multi-currency aware.
      * @param Collection $budgets
      * @param Collection $accounts
      * @param Carbon $start
@@ -261,7 +266,7 @@ interface BudgetRepositoryInterface
      */
     public function spentInPeriod(Collection $budgets, Collection $accounts, Carbon $start, Carbon $end): string;
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * Return multi-currency spent information.
@@ -332,7 +337,7 @@ interface BudgetRepositoryInterface
      */
     public function updateBudgetLimit(BudgetLimit $budgetLimit, array $data): BudgetLimit;
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * @param Budget $budget
      * @param Carbon $start
diff --git a/app/Repositories/Category/CategoryRepository.php b/app/Repositories/Category/CategoryRepository.php
index 926b7f8da7..39d08ed611 100644
--- a/app/Repositories/Category/CategoryRepository.php
+++ b/app/Repositories/Category/CategoryRepository.php
@@ -279,7 +279,7 @@ class CategoryRepository implements CategoryRepositoryInterface
         return $this->user->categories()->find($categoryId);
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * Find a category.
@@ -317,7 +317,7 @@ class CategoryRepository implements CategoryRepositoryInterface
         return $factory->findOrCreate(null, $data['name']);
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * @param Category $category
@@ -389,7 +389,7 @@ class CategoryRepository implements CategoryRepositoryInterface
         return $lastJournalDate;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * @param Collection $categories
@@ -433,7 +433,7 @@ class CategoryRepository implements CategoryRepositoryInterface
         return $data;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * @param Collection $accounts
@@ -472,7 +472,7 @@ class CategoryRepository implements CategoryRepositoryInterface
         return $result;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * @param Collection $categories
diff --git a/app/Repositories/Category/CategoryRepositoryInterface.php b/app/Repositories/Category/CategoryRepositoryInterface.php
index a6eaad7bcf..bf70c93d51 100644
--- a/app/Repositories/Category/CategoryRepositoryInterface.php
+++ b/app/Repositories/Category/CategoryRepositoryInterface.php
@@ -124,7 +124,7 @@ interface CategoryRepositoryInterface
      */
     public function getCategories(): Collection;
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * Return most recent transaction(journal) date or null when never used before.
@@ -146,7 +146,7 @@ interface CategoryRepositoryInterface
      */
     public function periodExpenses(Collection $categories, Collection $accounts, Carbon $start, Carbon $end): array;
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * @param Collection $accounts
@@ -176,7 +176,7 @@ interface CategoryRepositoryInterface
      */
     public function periodIncomeNoCategory(Collection $accounts, Carbon $start, Carbon $end): array;
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * @param string $query
@@ -185,7 +185,7 @@ interface CategoryRepositoryInterface
      */
     public function searchCategory(string $query): Collection;
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * @param User $user
diff --git a/app/Services/Bunq/ApiContext.php b/app/Services/Bunq/ApiContext.php
index b6bff72041..a2950315d0 100644
--- a/app/Services/Bunq/ApiContext.php
+++ b/app/Services/Bunq/ApiContext.php
@@ -39,7 +39,7 @@ use Tests\Object\FakeApiContext;
  */
 class ApiContext
 {
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * @param BunqEnumApiEnvironmentType $environmentType
      * @param string                     $apiKey
diff --git a/app/Support/Amount.php b/app/Support/Amount.php
index 65cffb7b10..6f3851df4d 100644
--- a/app/Support/Amount.php
+++ b/app/Support/Amount.php
@@ -36,7 +36,7 @@ use Preferences as Prefs;
  */
 class Amount
 {
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * bool $sepBySpace is $localeconv['n_sep_by_space']
      * int $signPosn = $localeconv['n_sign_posn']
diff --git a/app/Support/Http/Controllers/AugumentData.php b/app/Support/Http/Controllers/AugumentData.php
index dc5b7d912d..8dd95ae9b0 100644
--- a/app/Support/Http/Controllers/AugumentData.php
+++ b/app/Support/Http/Controllers/AugumentData.php
@@ -575,7 +575,7 @@ trait AugumentData
         return $grouped;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * Spent by budget.
@@ -635,7 +635,7 @@ trait AugumentData
         return $sum;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * Spent by category.
@@ -696,7 +696,7 @@ trait AugumentData
         return $sum;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * Spent in a period.
@@ -744,7 +744,7 @@ trait AugumentData
         return $sum;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * Returns an array with the following values:
diff --git a/app/Support/Repositories/Recurring/CalculateRangeOccurrences.php b/app/Support/Repositories/Recurring/CalculateRangeOccurrences.php
index aab5bf92ec..3763769a0c 100644
--- a/app/Support/Repositories/Recurring/CalculateRangeOccurrences.php
+++ b/app/Support/Repositories/Recurring/CalculateRangeOccurrences.php
@@ -32,7 +32,7 @@ use Illuminate\Support\Facades\Log;
  */
 trait CalculateRangeOccurrences
 {
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Get the number of daily occurrences for a recurring transaction until date $end is reached. Will skip every $skipMod-1 occurrences.
      *
@@ -60,7 +60,7 @@ trait CalculateRangeOccurrences
         return $return;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Get the number of daily occurrences for a recurring transaction until date $end is reached. Will skip every $skipMod-1 occurrences.
      *
@@ -107,7 +107,7 @@ trait CalculateRangeOccurrences
         return $return;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * Get the number of daily occurrences for a recurring transaction until date $end is reached. Will skip every $skipMod-1 occurrences.
diff --git a/app/Support/Repositories/Recurring/CalculateXOccurrences.php b/app/Support/Repositories/Recurring/CalculateXOccurrences.php
index 3404cf0cad..7f223c5cca 100644
--- a/app/Support/Repositories/Recurring/CalculateXOccurrences.php
+++ b/app/Support/Repositories/Recurring/CalculateXOccurrences.php
@@ -32,7 +32,7 @@ use Carbon\Carbon;
  */
 trait CalculateXOccurrences
 {
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Calculates the number of daily occurrences for a recurring transaction, starting at the date, until $count is reached. It will skip
      * over $skipMod -1 recurrences.
@@ -61,7 +61,7 @@ trait CalculateXOccurrences
         return $return;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * Calculates the number of monthly occurrences for a recurring transaction, starting at the date, until $count is reached. It will skip
@@ -100,7 +100,7 @@ trait CalculateXOccurrences
         return $return;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
     /**
      * Calculates the number of NDOM occurrences for a recurring transaction, starting at the date, until $count is reached. It will skip
      * over $skipMod -1 recurrences.
@@ -139,7 +139,7 @@ trait CalculateXOccurrences
         return $return;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * Calculates the number of weekly occurrences for a recurring transaction, starting at the date, until $count is reached. It will skip
@@ -183,7 +183,7 @@ trait CalculateXOccurrences
         return $return;
     }
 
-    /** @noinspection MoreThanThreeArgumentsInspection */
+
 
     /**
      * Calculates the number of yearly occurrences for a recurring transaction, starting at the date, until $count is reached. It will skip
diff --git a/app/Support/Twig/AmountFormat.php b/app/Support/Twig/AmountFormat.php
index 1a1a6a2abf..2e75a264fd 100644
--- a/app/Support/Twig/AmountFormat.php
+++ b/app/Support/Twig/AmountFormat.php
@@ -122,7 +122,7 @@ class AmountFormat extends Twig_Extension
     {
         return new Twig_SimpleFunction(
             'formatAmountBySymbol',
-            /** @noinspection MoreThanThreeArgumentsInspection */
+
             static function (string $amount, string $symbol, int $decimalPlaces = null, bool $coloured = null): string {
                 $decimalPlaces            = $decimalPlaces ?? 2;
                 $coloured                 = $coloured ?? true;
diff --git a/app/Validation/AccountValidator.php b/app/Validation/AccountValidator.php
index b5f3d42e4c..4f1a13f040 100644
--- a/app/Validation/AccountValidator.php
+++ b/app/Validation/AccountValidator.php
@@ -63,8 +63,10 @@ class AccountValidator
         $this->destError    = 'No error yet.';
         $this->sourceError  = 'No error yet.';
         $this->combinations = config('firefly.source_dests');
+
         /** @var AccountRepositoryInterface accountRepository */
         $this->accountRepository = app(AccountRepositoryInterface::class);
+
         if ('testing' === config('app.env')) {
             Log::warning(sprintf('%s should not be instantiated in the TEST environment!', get_class($this)));
         }
@@ -174,25 +176,12 @@ class AccountValidator
      */
     private function canCreateType(string $accountType): bool
     {
-        $result = false;
-        switch ($accountType) {
-            default:
-                Log::error(sprintf('AccountValidator::validateSource cannot handle "%s".', $this->transactionType));
-                break;
-            case AccountType::ASSET:
-            case AccountType::LOAN:
-            case AccountType::MORTGAGE:
-            case AccountType::DEBT:
-                $result = false;
-                break;
-            case AccountType::EXPENSE:
-            case AccountType::REVENUE:
-            case AccountType::INITIAL_BALANCE:
-                $result = true;
-                break;
+        $canCreate = [AccountType::EXPENSE, AccountType::REVENUE, AccountType::INITIAL_BALANCE];
+        if (in_array($accountType, $canCreate, true)) {
+            return true;
         }
 
-        return $result;
+        return false;
     }
 
     /**
@@ -225,25 +214,20 @@ class AccountValidator
      */
     private function findExistingAccount(array $validTypes, int $accountId, string $accountName): ?Account
     {
-        $result = null;
-
         // find by ID
         if ($accountId > 0) {
             $first = $this->accountRepository->findNull($accountId);
             if ((null !== $first) && in_array($first->accountType->type, $validTypes, true)) {
-                $result = $first;
+                return $first;
             }
         }
 
         // find by name:
-        if (null === $result && '' !== $accountName) {
-            $second = $this->accountRepository->findByName($accountName, $validTypes);
-            if (null !== $second) {
-                $result = $second;
-            }
+        if ('' !== $accountName) {
+            return $this->accountRepository->findByName($accountName, $validTypes);
         }
 
-        return $result;
+        return null;
     }
 
     /**