update
  set [Balance Sheet Calcs] =
      case 
          when [Accounts (merged)] = '13040' then 'Prepaids and other assets                     '
          when [Accounts (merged)] = '13050' then 'Prepaids and other assets                     '
          when [Accounts (merged)] = '20100' then 'Prepaids and other assets                     '
          when substring([Accounts (merged)],1,2) = '11'  then 'Cash and cash equivalents                     '
          when substring([Accounts (merged)],1,2) = '12'  then 'Accounts Receivable                           '
          when substring([Accounts (merged)],1,2) = '13'  then 'Intercompany                                  '
          when substring([Accounts (merged)],1,3) = '150' then 'Prepaids and other assets                     '
          when substring([Accounts (merged)],1,3) = '151' then 'Prepaids and other assets                     '
          when substring([Accounts (merged)],1,3) = '152' then 'Inventories                                   '
          when substring([Accounts (merged)],1,2) = '16'  then 'Prepaids and other assets                     '
          when substring([Accounts (merged)],1,2) = '17'  then 'Prepaids and other assets                     '
          when substring([Accounts (merged)],1,2) = '18'  then 'Prepaids and other assets                     '
          when substring([Accounts (merged)],1,2) = '20'  then 'Property, Plant and Equipment                 '
          when substring([Accounts (merged)],1,2) = '21'  then 'Accumulated Depreciation                      '
          when substring([Accounts (merged)],1,3) = '401' then 'Accounts payable                              '
          when substring([Accounts (merged)],1,3) = '402' then 'Accounts payable                              '
          when substring([Accounts (merged)],1,3) = '403' then 'Accounts payable                              '
          when substring([Accounts (merged)],1,2) = '40'  then 'Accrued expenses                              '
          when substring([Accounts (merged)],1,2) = '41'  then 'Accrued expenses                              '
          when substring([Accounts (merged)],1,2) = '42'  then 'Accrued expenses                              '
          when substring([Accounts (merged)],1,2) = '43'  then 'Accrued expenses                              '
          when substring([Accounts (merged)],1,2) = '45'  then 'Accrued expenses                              '
          when substring([Accounts (merged)],1,3) = '461' then 'Accrued expenses                              '
          when substring([Accounts (merged)],1,3) = '462' then 'Accrued expenses                              '
          when substring([Accounts (merged)],1,3) = '463' then 'Accrued expenses                              '
          when substring([Accounts (merged)],1,2) = '46'  then 'Revolving line of credit, net of current      '
          when substring([Accounts (merged)],1,2) = '47'  then 'Revolving line of credit, net of current      '
          else 'Unknown'
       end
where [Company] = '100';
     
update
  set [Balance Sheet Calcs] =
      case 
          when [Accounts (merged)] = '40000' then 'Accounts Payable                              '
          when [Accounts (merged)] = '40010' then 'Accounts Payable                              '
          when [Accounts (merged)] = '40105' then 'Accounts Payable                              '
          when [Accounts (merged)] = '40160' then 'Accounts Payable                              '
          when [Accounts (merged)] = '40165' then 'Accounts Payable                              '
          when [Accounts (merged)] = '46072' then 'Accrued expenses                              '
          when [Accounts (merged)] = '46077' then 'Accrued expenses                              '
          when substring([Accounts (merged)],1,2) = '10' then 'Cash and cash equivalents                     '
          when substring([Accounts (merged)],1,2) = '11' then 'Cash and cash equivalents                     '
          when substring([Accounts (merged)],1,2) = '12' then 'Accounts Receivable                           '
          when substring([Accounts (merged)],1,2) = '13' then 'Intercompany                                  '
          when substring([Accounts (merged)],1,2) = '15' then 'Inventories                                   '
          when substring([Accounts (merged)],1,2) = '17' then 'Prepaids and other assets                     '
          when substring([Accounts (merged)],1,2) = '18' then 'Prepaids and other assets                     '
          when substring([Accounts (merged)],1,2) = '20' then 'Property, Plant and Equipment                 '
          when substring([Accounts (merged)],1,2) = '21' then 'Accumulated Depreciation                      '
          when substring([Accounts (merged)],1,2) = '39' then 'Other Assets                                  '
          when substring([Accounts (merged)],1,2) = '40' then 'Accrued expenses                              '
          when substring([Accounts (merged)],1,2) = '41' then 'Accrued expenses                              '
          when substring([Accounts (merged)],1,2) = '42' then 'Accrued expenses                              '
          when substring([Accounts (merged)],1,2) = '45' then 'Accrued expenses                              '
          when substring([Accounts (merged)],1,2) = '46' then 'Customer deposits and other liabilities       '
          when substring([Accounts (merged)],1,2) = '47' then 'Customer deposits and other liabilities       '
          when substring([Accounts (merged)],1,2) = '48' then 'Partners Capital                              '
          when substring([Accounts (merged)],1,2) = '49' then 'Partners Capital                              '
          when substring([Accounts (merged)],1,1) = '5'  then 'Partners Capital                              '
          when substring([Accounts (merged)],1,1) = '7'  then 'Partners Capital                              '
          when substring([Accounts (merged)],1,1) = '8'  then 'Partners Capital                              '
          when substring([Accounts (merged)],1,1) = '9'  then 'Partners Capital                              '
          else 'Unknown'
       end
where [Company] = '200';

update
  set [Balance Sheet Calcs] =
      case 
          when [Accounts (merged)] = '12215' then 'Note receivable, current portion              '
          when [Accounts (merged)] = '13810' then 'Inventories                                   '
          when [Accounts (merged)] = '13820' then 'Inventories                                   '
          when [Accounts (merged)] = '43510' then 'Accounts Payable                              '
          when [Accounts (merged)] = '46175' then 'Non revolving line of credit, current portion '
          when [Accounts (merged)] = '47105' then 'Property, Plant and Equipment                 '
          when [Accounts (merged)] = '47175' then 'Non revolving line of credit, net of current  '
          when [Accounts (merged)] = '47176' then 'Non revolving line of credit, net of current  '
          when substring([Accounts (merged)],1,2) = '11'  then 'Cash and cash equivalents                     '
          when substring([Accounts (merged)],1,2) = '12'  then 'Accounts Receivable                           '
          when substring([Accounts (merged)],1,2) = '13'  then 'Intercompany                                  '
          when substring([Accounts (merged)],1,2) = '14'  then 'Inventories                                   '
          when substring([Accounts (merged)],1,2) = '15'  then 'Inventories                                   '
          when substring([Accounts (merged)],1,2) = '16'  then 'Inventories                                   '
          when substring([Accounts (merged)],1,2) = '17'  then 'Prepaids and other assets                     '
          when substring([Accounts (merged)],1,2) = '19'  then 'Note Receivable, net of current portion       '
          when substring([Accounts (merged)],1,2) = '20'  then 'Property, Plant and Equipment                 '
          when substring([Accounts (merged)],1,2) = '21'  then 'Accumulated Depreciation                      '
          when substring([Accounts (merged)],1,2) = '25'  then 'Property, Plant and Equipment                 '
          when substring([Accounts (merged)],1,3) = '411' then 'Accounts Payable                              '
          when substring([Accounts (merged)],1,2) = '41'  then 'Accrued expenses                              '
          when substring([Accounts (merged)],1,2) = '42'  then 'Accrued expenses                              '
          when substring([Accounts (merged)],1,2) = '43'  then 'Accrued expenses                              '
          when substring([Accounts (merged)],1,2) = '45'  then 'Revolving line of credit, net of current      '
          when substring([Accounts (merged)],1,2) = '46'  then 'Accrued expenses                              '
          when substring([Accounts (merged)],1,2) = '49' then 'Partners Capital                              '
          when substring([Accounts (merged)],1,1) = '5'  then 'Partners Capital                              '
          when substring([Accounts (merged)],1,1) = '7'  then 'Partners Capital                              '
          when substring([Accounts (merged)],1,1) = '8'  then 'Partners Capital                              '
          when substring([Accounts (merged)],1,1) = '9'  then 'Partners Capital                              '
          else 'Unknown'
       end
where [Company] = '900';