diff --git a/html/admin/sql/patch/upgrade74.sql b/html/admin/sql/patch/upgrade74.sql
new file mode 100644
index 000000000..bfcc03ada
--- /dev/null
+++ b/html/admin/sql/patch/upgrade74.sql
@@ -0,0 +1,71 @@
+begin;
+
+drop function if exists comptaproc.get_pcm_tree(account_type);
+
+create or replace function comptaproc.get_pcm_tree(source account_type) returns setof account_type
+as
+$_$
+declare
+	i account_type;
+	e account_type;
+begin
+	for i in select pcm_val from tmp_pcmn where pcm_val_parent=source
+	loop
+		return next i;
+		for e in select get_pcm_tree from get_pcm_tree(i)
+		loop
+			return next e;
+		end loop;
+
+	end loop;
+	return;
+end;
+$_$
+language plpgsql;
+
+drop table if exists letter_deb;
+drop table if exists letter_cred;
+drop table if exists jnt_letter cascade;
+create table jnt_letter(
+	jl_id serial not null,
+	jl_amount_deb numeric(20,4),
+	constraint jnt_letter_pk primary key (jl_id)
+	);
+create table letter_deb (
+	ld_id serial,
+	j_id bigint not null,
+	jl_id bigint not null,
+	constraint letter_deb_pk primary key (ld_id),
+	constraint letter_deb_fk foreign key (j_id) references jrnx(j_id) on update cascade on delete cascade,
+	constraint jnt_deb_fk foreign key (jl_id) references jnt_letter(jl_id) on update cascade on delete cascade
+	);
+
+create table letter_cred (
+	lc_id serial,
+	j_id bigint not null,
+	jl_id bigint not null,
+	constraint letter_cred_pk primary key (lc_id),
+	constraint letter_cred_fk foreign key (j_id) references jrnx(j_id) on update cascade on delete cascade,
+	constraint jnt_cred_fk foreign key (jl_id) references jnt_letter(jl_id) on update cascade on delete cascade
+	);
+
+
+create or replace function comptaproc.get_letter_jnt(a bigint) returns bigint
+as
+$_$
+declare
+ nResult bigint;
+begin
+   select jl_id into nResult from jnt_letter join letter_deb using (jl_id) where j_id = a;
+   if NOT FOUND then
+	select jl_id into nResult from jnt_letter join letter_cred using (jl_id) where j_id = a;
+	if NOT found then
+		return null;
+	end if;
+    end if;
+return nResult;
+end;
+$_$ language plpgsql;
+
+update version set val=75;
+commit;