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diff --git a/inventory/__pycache__/views.cpython-311.pyc b/inventory/__pycache__/views.cpython-311.pyc
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diff --git a/inventory/migrations/0002_delete_cartransfer.py b/inventory/migrations/0002_delete_cartransfer.py
new file mode 100644
index 00000000..8b9d51b9
--- /dev/null
+++ b/inventory/migrations/0002_delete_cartransfer.py
@@ -0,0 +1,16 @@
+# Generated by Django 5.1.5 on 2025-01-22 13:44
+
+from django.db import migrations
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('inventory', '0001_initial'),
+    ]
+
+    operations = [
+        migrations.DeleteModel(
+            name='CarTransfer',
+        ),
+    ]
diff --git a/inventory/migrations/0003_cartransfer.py b/inventory/migrations/0003_cartransfer.py
new file mode 100644
index 00000000..c7a3451b
--- /dev/null
+++ b/inventory/migrations/0003_cartransfer.py
@@ -0,0 +1,35 @@
+# Generated by Django 5.1.5 on 2025-01-22 13:45
+
+import django.db.models.deletion
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('inventory', '0002_delete_cartransfer'),
+    ]
+
+    operations = [
+        migrations.CreateModel(
+            name='CarTransfer',
+            fields=[
+                ('id', models.BigAutoField(auto_created=True, primary_key=True, serialize=False, verbose_name='ID')),
+                ('transfer_date', models.DateTimeField(auto_now_add=True, verbose_name='Transfer Date')),
+                ('quantity', models.IntegerField(default=1, verbose_name='Quantity')),
+                ('remarks', models.TextField(blank=True, null=True, verbose_name='Remarks')),
+                ('status', models.CharField(default='draft', max_length=10, verbose_name=[('draft', 'Draft'), ('approved', 'Approved'), ('pending', 'Pending'), ('accepted', 'Accepted'), ('success', 'Success'), ('reject', 'Reject')])),
+                ('is_approved', models.BooleanField(default=False)),
+                ('active', models.BooleanField(default=True)),
+                ('created_at', models.DateTimeField(auto_now_add=True, verbose_name='Created At')),
+                ('updated_at', models.DateTimeField(auto_now=True, verbose_name='Updated At')),
+                ('car', models.ForeignKey(on_delete=django.db.models.deletion.CASCADE, related_name='transfer_logs', to='inventory.car', verbose_name='Car')),
+                ('from_dealer', models.ForeignKey(on_delete=django.db.models.deletion.CASCADE, related_name='transfers_out', to='inventory.dealer', verbose_name='From Dealer')),
+                ('to_dealer', models.ForeignKey(on_delete=django.db.models.deletion.CASCADE, related_name='transfers_in', to='inventory.dealer', verbose_name='To Dealer')),
+            ],
+            options={
+                'verbose_name': 'Car Transfer Log',
+                'verbose_name_plural': 'Car Transfer Logs',
+            },
+        ),
+    ]
diff --git a/inventory/signals.py b/inventory/signals.py
index 2cc18ff8..3f8bcc7f 100644
--- a/inventory/signals.py
+++ b/inventory/signals.py
@@ -165,8 +165,8 @@ def create_ledger_entity(sender, instance, created, **kwargs):
                 balance_type="debit",
                 active=True,
             )
-            asset_ca_inventory.role_default = True
-            asset_ca_inventory.save()
+            # asset_ca_inventory.role_default = True
+            # asset_ca_inventory.save()
             
              # VAT Payable Account
             liability_ltl_vat_receivable = entity.create_account(
@@ -337,7 +337,7 @@ def create_ledger_entity(sender, instance, created, **kwargs):
             # Mortgage Payable Account
             liability_ltl_mortgage_payable = entity.create_account(
                 coa_model=coa,
-                code="2202",
+                code="2203",
                 role=roles.LIABILITY_LTL_MORTGAGE_PAYABLE,
                 name=_("Mortgage Payable"),
                 balance_type="credit",
@@ -467,8 +467,8 @@ def create_ledger_entity(sender, instance, created, **kwargs):
                 balance_type="debit",
                 active=True,
             )
-            expense_rent.role_default = True
-            expense_rent.save()
+            # expense_rent.role_default = True
+            # expense_rent.save()
             
             # Salaries and Administrative Fees
             expense_salaries = entity.create_account(