diff --git a/src/pages/accounting/AccountingChartOfAccountsPage.tsx b/src/pages/accounting/AccountingChartOfAccountsPage.tsx
index af40e29..7b8bcef 100644
--- a/src/pages/accounting/AccountingChartOfAccountsPage.tsx
+++ b/src/pages/accounting/AccountingChartOfAccountsPage.tsx
@@ -1,5 +1,5 @@
 import { useQuery, useQueryClient } from "@tanstack/react-query";
-import { Fragment, useEffect, useMemo, useState } from "react";
+import { Fragment, useEffect, useMemo, useRef, useState } from "react";
 import { format } from "date-fns";
 import { accounting } from "@/lib/accountingClient";
 import { useCompanyId } from "./lib/useCompanyId";
@@ -103,21 +103,21 @@ export default function AccountingChartOfAccountsPage() {
   // so they can be entered directly in Opening Balances. The Balance Sheet folds
   // their balances into the "Retained Earnings (prior years)" and "Net Income"
   // lines, so a mid-year import can seed both without entering income/expense detail.
+  // Uses the idempotent coa_get_or_create RPC (recognizes name variants) and a
+  // once-per-company ref guard so the effect can't create duplicates if it re-fires.
+  const provisionedRef = useRef<string | null>(null);
   useEffect(() => {
-    if (!cid) return;
-    const list = accounts as any[];
-    if (list.length === 0) return; // wait for accounts to load before deciding
-    const want = [
-      { name: "Retained Earnings", re: /retained\s*earnings/i },
-      { name: "Current Year Earnings", re: /current\s*year\s*earnings/i },
-    ];
-    const missing = want.filter((w) => !list.some((a) => a.type === "equity" && w.re.test(String(a.name || ""))));
-    if (missing.length === 0) return;
+    if (!cid || provisionedRef.current === cid) return;
+    if ((accounts as any[]).length === 0) return; // wait for accounts to load
+    provisionedRef.current = cid;
     (async () => {
-      const { error } = await accounting.from("accounts").insert(
-        missing.map((w) => ({ company_id: cid, name: w.name, type: "equity" }))
-      );
-      if (!error) qc.invalidateQueries({ queryKey: ["accounts", cid] });
+      await (accounting as any).rpc("coa_get_or_create", {
+        _company_id: cid, _match: ["Retained Earnings"], _code: null, _name: "Retained Earnings", _type: "equity",
+      });
+      await (accounting as any).rpc("coa_get_or_create", {
+        _company_id: cid, _match: ["Current Year Earnings", "Current Year Income", "Net Income"], _code: null, _name: "Current Year Earnings", _type: "equity",
+      });
+      qc.invalidateQueries({ queryKey: ["accounts", cid] });
     })();
   }, [accounts, cid, qc]);
 
diff --git a/src/pages/accounting/AccountingReportsPage.tsx b/src/pages/accounting/AccountingReportsPage.tsx
index ccb6444..1be505e 100644
--- a/src/pages/accounting/AccountingReportsPage.tsx
+++ b/src/pages/accounting/AccountingReportsPage.tsx
@@ -1179,7 +1179,7 @@ function buildBalanceSheet(d: any, p?: any, useCompare?: boolean): StructuredRep
   // calculated prior-years and Net Income lines (instead of separate lines) so the
   // figures the user enters in Opening Balances show up where expected.
   const reAccts = equityAccs.filter((a) => /retained\s+earnings/i.test(String(a.name || "")));
-  const cyeAccts = equityAccs.filter((a) => /current\s*year\s*earnings/i.test(String(a.name || "")));
+  const cyeAccts = equityAccs.filter((a) => /current\s*year\s*(earnings|income)/i.test(String(a.name || "")) || /^\s*net\s*income\s*$/i.test(String(a.name || "")));
   const foldedIds = new Set([...reAccts, ...cyeAccts].map((a) => a.id));
   const otherEquity = equityAccs.filter((a) => !foldedIds.has(a.id));
   for (const a of otherEquity) rows.push({ kind: "sub", label: a.name, code: a.code ?? undefined, amount: balOf(a), compare: cmp(balOfP(a)), accountId: a.id });