/var/www/html/back/app/Imports/PaymentImport.php
<?php

namespace App\Imports;

use App\Domain\Payment\Enums\PaymentStatusEnum;
use App\Domain\Payment\Enums\PaymentTypeEnum;
use App\Models\Account;
use App\Models\Article;
use App\Models\Counterparty;
use App\Models\Payment;
use App\Models\PaymentDistribution;
use App\Models\Project;
use App\Models\User;
use Illuminate\Support\Carbon;
use Maatwebsite\Excel\Concerns\ToModel;
use Maatwebsite\Excel\Concerns\WithStartRow;

class PaymentImport implements ToModel, WithStartRow
{

    public function startRow(): int
    {
        return 2;
    }


    public function model(array $row)
    {
        $user = User::query()->where(['first_name' => 'Финансист', 'is_active' => true])->first();
        if (!isset($user)) {
            $user = User::query()->create(['first_name' => 'Финансист', 'password' => 123, 'is_active' => true]);
        }

        if (isset($row[7])) {
            $account = Account::query()->firstOrCreate(['model_id' => 3, 'name' => $row[7]]);
        }

        if (isset($row[4])) {
            $counterparty = Counterparty::query()->firstOrCreate(['model_id' => 3, 'name' => $row[4]]);
        }

        $article = Article::query()->firstOrCreate(['model_id' => 3, 'name' => $row[2]]);

        if ($article->article_type == 'credit') {
            $type = PaymentTypeEnum::PAYMENT_TYPE_RECEPTION->value;
        } else {
            $type = PaymentTypeEnum::PAYMENT_TYPE_PAYMENT->value;
        }


        $unixDate = ($row[1] - 25569) * 86400;
        $dateString = date('Y-m-d', $unixDate);

        $payment = Payment::query()->create(
            [
                'user_id' => $user->id,
                'model_id' => 3,
                'name' => $row[6],
                'payment_date' => Carbon::parse($dateString)->format('Y-m-d'),
                'amount' => $row[3],
                'status' => PaymentStatusEnum::STATUS_SENT,
                'account_id' => $account->id,
                'counterparty_id' => $counterparty->id,
                'payment_type' => $type,
                'organization_id' => $account->organization_id ?? null,
            ]);

        if ($payment) {
            if (isset($row[5])) {
                $project = Project::query()->firstOrCreate(['model_id' => 3, 'offer_number' => $row[5]]);
            }


            return new PaymentDistribution([
                'payment_id' => $payment->id,
                'project_id' => $project->id ?? null,
                'article_id' => $article->id,
                'payment_date' => $row[1],
                'amount' => $row[3],
            ]);
        }
        return 0;
    }
}