diff --git a/app/Helpers/Csv/Converter/AssetAccountIban.php b/app/Helpers/Csv/Converter/AssetAccountIban.php
index e10ceb344f..959e93a1de 100644
--- a/app/Helpers/Csv/Converter/AssetAccountIban.php
+++ b/app/Helpers/Csv/Converter/AssetAccountIban.php
@@ -32,7 +32,7 @@ class AssetAccountIban extends BasicConverter implements ConverterInterface
 
             if (is_null($account)) {
                 // create it if doesn't exist.
-                $account = Account::firstOrCreateEncrypted( // TODO use repository
+                $account = Account::firstOrCreateEncrypted( // See issue #180
                     [
                         'name'            => $this->value,
                         'iban'            => $this->value,
diff --git a/app/Helpers/Csv/Converter/AssetAccountName.php b/app/Helpers/Csv/Converter/AssetAccountName.php
index 14eb37d1c3..888cfb8faf 100644
--- a/app/Helpers/Csv/Converter/AssetAccountName.php
+++ b/app/Helpers/Csv/Converter/AssetAccountName.php
@@ -36,7 +36,7 @@ class AssetAccountName extends BasicConverter implements ConverterInterface
         }
 
         // create it if doesnt exist.
-        $account = Account::firstOrCreateEncrypted( // TODO use repository
+        $account = Account::firstOrCreateEncrypted( // See issue #180
             [
                 'name'            => $this->value,
                 'iban'            => '',
diff --git a/app/Helpers/Csv/Converter/AssetAccountNumber.php b/app/Helpers/Csv/Converter/AssetAccountNumber.php
index b66ee6a7f4..803fc9763f 100644
--- a/app/Helpers/Csv/Converter/AssetAccountNumber.php
+++ b/app/Helpers/Csv/Converter/AssetAccountNumber.php
@@ -48,7 +48,7 @@ class AssetAccountNumber extends BasicConverter implements ConverterInterface
                     'name'                   => $this->value,
                     'accountType'            => 'asset',
                     'virtualBalance'         => 0,
-                    'virtualBalanceCurrency' => 1, // TODO hard coded.
+                    'virtualBalanceCurrency' => 1, // hard coded.
                     'active'                 => true,
                     'user'                   => Auth::user()->id,
                     'iban'                   => null,
@@ -56,7 +56,7 @@ class AssetAccountNumber extends BasicConverter implements ConverterInterface
                     'accountRole'            => null,
                     'openingBalance'         => 0,
                     'openingBalanceDate'     => new Carbon,
-                    'openingBalanceCurrency' => 1, // TODO hard coded.
+                    'openingBalanceCurrency' => 1, // hard coded.
 
                 ];
 
diff --git a/app/Helpers/Csv/Converter/BudgetName.php b/app/Helpers/Csv/Converter/BudgetName.php
index e2a017d483..db7961d2be 100644
--- a/app/Helpers/Csv/Converter/BudgetName.php
+++ b/app/Helpers/Csv/Converter/BudgetName.php
@@ -22,7 +22,7 @@ class BudgetName extends BasicConverter implements ConverterInterface
         if (isset($this->mapped[$this->index][$this->value])) {
             $budget = Auth::user()->budgets()->find($this->mapped[$this->index][$this->value]);
         } else {
-            $budget = Budget::firstOrCreateEncrypted( // TODO use repository
+            $budget = Budget::firstOrCreateEncrypted( // See issue #180
                 [
                     'name'    => $this->value,
                     'user_id' => Auth::user()->id,
diff --git a/app/Helpers/Csv/Converter/CategoryName.php b/app/Helpers/Csv/Converter/CategoryName.php
index 0f1fcc9ccb..c7d7b27aca 100644
--- a/app/Helpers/Csv/Converter/CategoryName.php
+++ b/app/Helpers/Csv/Converter/CategoryName.php
@@ -22,7 +22,7 @@ class CategoryName extends BasicConverter implements ConverterInterface
         if (isset($this->mapped[$this->index][$this->value])) {
             $category = Auth::user()->categories()->find($this->mapped[$this->index][$this->value]);
         } else {
-            $category = Category::firstOrCreateEncrypted( // TODO use repository
+            $category = Category::firstOrCreateEncrypted( // See issue #180
                 [
                     'name'    => $this->value,
                     'user_id' => Auth::user()->id,
diff --git a/app/Helpers/Csv/Converter/TagsComma.php b/app/Helpers/Csv/Converter/TagsComma.php
index fe1550036a..02ac2bc14a 100644
--- a/app/Helpers/Csv/Converter/TagsComma.php
+++ b/app/Helpers/Csv/Converter/TagsComma.php
@@ -23,7 +23,7 @@ class TagsComma extends BasicConverter implements ConverterInterface
 
         $strings = explode(',', $this->value);
         foreach ($strings as $string) {
-            $tag = Tag::firstOrCreateEncrypted( // TODO use repository
+            $tag = Tag::firstOrCreateEncrypted( // See issue #180
                 [
                     'tag'     => $string,
                     'tagMode' => 'nothing',
diff --git a/app/Helpers/Csv/Converter/TagsSpace.php b/app/Helpers/Csv/Converter/TagsSpace.php
index d371073679..c0e7b5c4f8 100644
--- a/app/Helpers/Csv/Converter/TagsSpace.php
+++ b/app/Helpers/Csv/Converter/TagsSpace.php
@@ -23,7 +23,7 @@ class TagsSpace extends BasicConverter implements ConverterInterface
 
         $strings = explode(' ', $this->value);
         foreach ($strings as $string) {
-            $tag = Tag::firstOrCreateEncrypted( // TODO use repository
+            $tag = Tag::firstOrCreateEncrypted( // See issue #180
                 [
                     'tag'     => $string,
                     'tagMode' => 'nothing',
diff --git a/app/Helpers/Csv/PostProcessing/AssetAccount.php b/app/Helpers/Csv/PostProcessing/AssetAccount.php
index a6a8e043c2..e7439bfb7a 100644
--- a/app/Helpers/Csv/PostProcessing/AssetAccount.php
+++ b/app/Helpers/Csv/PostProcessing/AssetAccount.php
@@ -154,9 +154,9 @@ class AssetAccount implements PostProcessorInterface
         $name        = $this->data['asset-account-name'] ?? '';
         $iban        = $this->data['asset-account-iban'] ?? '';
 
-        // create if not exists: // TODO should be through repository.
+        // create if not exists: // See issue #180
         $name    = strlen($name) > 0 ? $name : $iban;
-        $account = Account::firstOrCreateEncrypted( // TODO use repository
+        $account = Account::firstOrCreateEncrypted(
             [
                 'user_id'         => Auth::user()->id,
                 'account_type_id' => $accountType->id,
@@ -211,7 +211,8 @@ class AssetAccount implements PostProcessorInterface
                 return $entry;
             }
         }
-        // create if not exists: // TODO use repository
+        // create if not exists:
+        // See issue #180
         $account = Account::firstOrCreateEncrypted(
             [
                 'user_id'         => Auth::user()->id,
@@ -249,7 +250,7 @@ class AssetAccount implements PostProcessorInterface
             'name'                   => $accountNumber,
             'accountType'            => 'asset',
             'virtualBalance'         => 0,
-            'virtualBalanceCurrency' => 1, // TODO hard coded.
+            'virtualBalanceCurrency' => 1, // hard coded.
             'active'                 => true,
             'user'                   => Auth::user()->id,
             'iban'                   => null,
@@ -257,7 +258,7 @@ class AssetAccount implements PostProcessorInterface
             'accountRole'            => null,
             'openingBalance'         => 0,
             'openingBalanceDate'     => new Carbon,
-            'openingBalanceCurrency' => 1, // TODO hard coded.
+            'openingBalanceCurrency' => 1, // hard coded.
         ];
         $account = $repository->store($accountData);
 
diff --git a/app/Helpers/Csv/PostProcessing/OpposingAccount.php b/app/Helpers/Csv/PostProcessing/OpposingAccount.php
index 969289a636..0bc038bba3 100644
--- a/app/Helpers/Csv/PostProcessing/OpposingAccount.php
+++ b/app/Helpers/Csv/PostProcessing/OpposingAccount.php
@@ -125,7 +125,7 @@ class OpposingAccount implements PostProcessorInterface
         // create if not exists:
         $name    = is_string($this->data['opposing-account-name']) && strlen($this->data['opposing-account-name']) > 0 ? $this->data['opposing-account-name']
             : $this->data['opposing-account-iban'];
-        $account = Account::firstOrCreateEncrypted( // TODO use repository
+        $account = Account::firstOrCreateEncrypted( // See issue #180
             [
                 'user_id'         => Auth::user()->id,
                 'account_type_id' => $accountType->id,
@@ -195,7 +195,7 @@ class OpposingAccount implements PostProcessorInterface
             }
         }
         // create if not exists:
-        $account = Account::firstOrCreateEncrypted( // TODO use repository
+        $account = Account::firstOrCreateEncrypted( // See issue #180
             [
                 'user_id'         => Auth::user()->id,
                 'account_type_id' => $accountType->id,