--CRM-13231, added upgrade script to add default COGS account if aren't present

----------------------------------------
* CRM-13231: Incremental upgrade 4.3.4 fails if no COGS and EXP default account set
  http://issues.civicrm.org/jira/browse/CRM-13231

CRM/Upgrade/Incremental/sql/4.3.6.mysql.tpl

@@ -51,6 +51,7 @@ SELECT @option_group_id_arel := max(id) from civicrm_option_group where name = '
 SELECT @option_group_id_fat := max(id) from civicrm_option_group where name = 'financial_account_type';
 SELECT @opexp := value FROM civicrm_option_value WHERE name = 'Expenses' and option_group_id = @option_group_id_fat;
 SELECT @financialAccountId := id FROM civicrm_financial_account WHERE is_default = 1 and financial_account_type_id = @opexp;
+SELECT @domainContactId := contact_id from civicrm_domain where id = {$domainID};
 
 SELECT @option_value_rel_id_exp  := value FROM civicrm_option_value WHERE option_group_id = @option_group_id_arel AND name = 'Expense Account is';
 
@@ -73,4 +74,23 @@ INNER JOIN civicrm_financial_item cfi ON cfi.id = ceft1.entity_id
 INNER JOIN civicrm_contribution cc ON cc.id = ceft.entity_id
 INNER JOIN civicrm_entity_financial_account cefa ON cefa.entity_id = cc.financial_type_id
 SET cft.to_financial_account_id = cefa.financial_account_id
-WHERE ceft.entity_table = 'civicrm_contribution' AND ceft1.entity_table = 'civicrm_financial_item' AND cfi.entity_table = 'civicrm_financial_trxn' AND cft.to_financial_account_id IS NULL AND cefa.entity_table = 'civicrm_financial_type' AND cefa.account_relationship = @option_value_rel_id_exp;
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+WHERE ceft.entity_table = 'civicrm_contribution' AND ceft1.entity_table = 'civicrm_financial_item' AND cfi.entity_table = 'civicrm_financial_trxn' AND cft.to_financial_account_id IS NULL AND cefa.entity_table = 'civicrm_financial_type' AND cefa.account_relationship = @option_value_rel_id_exp;
+
+-- Add COGS account relationship
+SELECT @option_value_rel_id_cg := value FROM civicrm_option_value WHERE option_group_id = @option_group_id_arel AND name = 'Cost of Sales Account is';
+SELECT @opCost := value FROM civicrm_option_value WHERE name = 'Cost of Sales' and option_group_id = @option_group_id_fat;
+SET @financialAccountId := '';
+SELECT @financialAccountId := id FROM civicrm_financial_account WHERE is_default = 1 and financial_account_type_id = @opCost;
+
+-- CRM-13231
+INSERT IGNORE INTO civicrm_financial_account (id, name, contact_id, financial_account_type_id, description, account_type_code, accounting_code, is_active, is_default)
+VALUES (@financialAccountId, 'Premiums', @domainContactId, @opCost, 'Account to record cost of premiums provided to payors', 'COGS', '5100', 1, 1);
+
+SELECT @financialAccountId := id FROM civicrm_financial_account WHERE is_default = 1 and financial_account_type_id = @opCost;
+
+INSERT INTO civicrm_entity_financial_account(entity_table, entity_id, account_relationship, financial_account_id)
+SELECT 'civicrm_financial_type', cft.id, @option_value_rel_id_cg, @financialAccountId
+FROM civicrm_financial_type cft
+LEFT JOIN civicrm_entity_financial_account ceft
+ON ceft.entity_id = cft.id AND ceft.account_relationship = @option_value_rel_id_cg AND ceft.entity_table = 'civicrm_financial_type' 
+WHERE ceft.entity_id IS NULL;
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