diff --git a/app/Jobs/ProcessAccountDataJob.php b/app/Jobs/ProcessAccountDataJob.php
index 470e46c..7fb10d1 100644
--- a/app/Jobs/ProcessAccountDataJob.php
+++ b/app/Jobs/ProcessAccountDataJob.php
@@ -1,223 +1,269 @@
 <?php
 
-    namespace Modules\Webstatement\Jobs;
+namespace Modules\Webstatement\Jobs;
 
-    use Exception;
-    use Illuminate\Bus\Queueable;
-    use Illuminate\Contracts\Queue\ShouldQueue;
-    use Illuminate\Foundation\Bus\Dispatchable;
-    use Illuminate\Queue\InteractsWithQueue;
-    use Illuminate\Queue\SerializesModels;
-    use Illuminate\Support\Facades\Log;
-    use Illuminate\Support\Facades\Storage;
-    use Modules\Webstatement\Models\Account;
-    use Modules\Webstatement\Models\AccountBalance;
+use Exception;
+use Illuminate\Bus\Queueable;
+use Illuminate\Contracts\Queue\ShouldQueue;
+use Illuminate\Foundation\Bus\Dispatchable;
+use Illuminate\Queue\InteractsWithQueue;
+use Illuminate\Queue\SerializesModels;
+use Illuminate\Support\Facades\Log;
+use Illuminate\Support\Facades\Storage;
+use Modules\Webstatement\Models\Account;
+use Modules\Webstatement\Models\AccountBalance;
 
-    class ProcessAccountDataJob implements ShouldQueue
+class ProcessAccountDataJob implements ShouldQueue
+{
+    use Dispatchable, InteractsWithQueue, Queueable, SerializesModels;
+
+    private const CSV_DELIMITER      = '~';
+    private const MAX_EXECUTION_TIME = 86400; // 24 hours in seconds
+    private const FILENAME           = 'ST.ACCOUNT.csv';
+    private const DISK_NAME          = 'sftpStatement';
+    private const CHUNK_SIZE         = 1000; // Process data in chunks to reduce memory usage
+
+    private string $period = '';
+    private int    $processedCount = 0;
+    private int    $errorCount     = 0;
+
+    private $balanceData = [];
+    private $accountBatch = [];
+    private $balanceBatch = [];
+
+    /**
+     * Create a new job instance.
+     */
+    public function __construct(string $period = '')
     {
-        use Dispatchable, InteractsWithQueue, Queueable, SerializesModels;
+        $this->period = $period;
+    }
 
-        private const CSV_DELIMITER      = '~';
-        private const MAX_EXECUTION_TIME = 86400; // 24 hours in seconds
-        private const FILENAME           = 'ST.ACCOUNT.csv';
-        private const DISK_NAME          = 'sftpStatement';
-        private string $period = '';
-        private int    $processedCount = 0;
-        private int    $errorCount     = 0;
+    /**
+     * Execute the job.
+     */
+    public function handle()
+    : void
+    {
+        try {
+            $this->initializeJob();
 
-        private $balanceData = [];
-
-        /**
-         * Create a new job instance.
-         */
-        public function __construct(string $period = '')
-        {
-            $this->period = $period;
-        }
-
-        /**
-         * Execute the job.
-         */
-        public function handle()
-        : void
-        {
-            try {
-                $this->initializeJob();
-
-                if ($this->period === '') {
-                    Log::warning('No period provided for account data processing');
-                    return;
-                }
-
-                $this->processPeriod();
-                $this->logJobCompletion();
-            } catch (Exception $e) {
-                Log::error('Error in ProcessAccountDataJob: ' . $e->getMessage());
-                throw $e;
-            }
-        }
-
-        private function initializeJob()
-        : void
-        {
-            set_time_limit(self::MAX_EXECUTION_TIME);
-            $this->processedCount = 0;
-            $this->errorCount     = 0;
-        }
-
-        private function processPeriod()
-        : void
-        {
-            $disk     = Storage::disk(self::DISK_NAME);
-            $filename = "{$this->period}." . self::FILENAME;
-            $filePath = "{$this->period}/$filename";
-
-            if (!$this->validateFile($disk, $filePath)) {
+            if ($this->period === '') {
+                Log::warning('No period provided for account data processing');
                 return;
             }
 
-            $tempFilePath = $this->createTemporaryFile($disk, $filePath, $filename);
-            $this->processFile($tempFilePath, $filePath);
-            $this->cleanup($tempFilePath);
-        }
-
-        private function validateFile($disk, string $filePath)
-        : bool
-        {
-            Log::info("Processing account file: $filePath");
-
-            if (!$disk->exists($filePath)) {
-                Log::warning("File not found: $filePath");
-                return false;
-            }
-
-            return true;
-        }
-
-        private function createTemporaryFile($disk, string $filePath, string $filename)
-        : string
-        {
-            $tempFilePath = storage_path("app/temp_$filename");
-            file_put_contents($tempFilePath, $disk->get($filePath));
-            return $tempFilePath;
-        }
-
-        private function processFile(string $tempFilePath, string $filePath)
-        : void
-        {
-            $handle = fopen($tempFilePath, "r");
-            if ($handle === false) {
-                Log::error("Unable to open file: $filePath");
-                return;
-            }
-
-            $headers = (new Account())->getFillable();
-            Log::info('Headers: ' . implode(", ", $headers));
-            $rowCount = 0;
-
-            while (($row = fgetcsv($handle, 0, self::CSV_DELIMITER)) !== false) {
-                $rowCount++;
-                $this->processRow($row, $headers, $rowCount, $filePath);
-            }
-
-            fclose($handle);
-            Log::info("Completed processing $filePath. Processed {$this->processedCount} records with {$this->errorCount} errors.");
-        }
-
-        private function processRow(array $row, array $headers, int $rowCount, string $filePath)
-        : void
-        {
-            if (count($headers) !== count($row)) {
-                Log::warning("Row $rowCount in $filePath has incorrect column count. Expected: " .
-                    count($headers) . ", Got: " . count($row));
-                return;
-            }
-
-            $data = array_combine($headers, $row);
-            $this->normalizeData($data);
-            $this->saveRecord($data, $rowCount, $filePath);
-        }
-
-        private function normalizeData(array &$data)
-        : void
-        {
-            // Check if start_year_bal is empty and set it to 0 if so
-            if (empty($data['start_year_bal']) || $data['start_year_bal'] == "" || $data['start_year_bal'] == null) {
-                $data['start_year_bal'] = 0;
-            }
-
-            if (empty($data['closure_date']) || $data['closure_date'] == "" || $data['closure_date'] == null) {
-                $data['closure_date'] = null;
-            }
-
-            // Store balance data separately before removing from Account data
-            $this->balanceData = [
-                'open_actual_bal'  => empty($data['open_actual_bal']) ? 0 : $data['open_actual_bal'],
-                'open_cleared_bal' => empty($data['open_cleared_bal']) ? 0 : $data['open_cleared_bal'],
-            ];
-
-            // Remove balance fields from Account data
-            unset($data['open_actual_bal']);
-            unset($data['open_cleared_bal']);
-        }
-
-        private function saveRecord(array $data, int $rowCount, string $filePath)
-        : void
-        {
-            try {
-                if ($data['account_number'] !== 'account_number') {
-                    // Use firstOrNew instead of updateOrCreate
-                    $account = Account::firstOrNew(['account_number' => $data['account_number']]);
-                    $account->fill($data);
-                    $account->save();
-
-                    $this->saveAccountBalance($data['account_number']);
-                    $this->processedCount++;
-                }
-            } catch (Exception $e) {
-                $this->errorCount++;
-                Log::error("Error processing Account at row $rowCount in $filePath: " . $e->getMessage());
-            }
-        }
-
-        private function saveAccountBalance(string $accountNumber)
-        : void
-        {
-            // Store the opening balances in the AccountBalance model for this period
-            if (isset($this->balanceData['open_actual_bal']) || isset($this->balanceData['open_cleared_bal'])) {
-                // Prepare balance data for bulk insert/update
-                $balanceData = [
-                    'account_number'  => $accountNumber,
-                    'period'          => $this->period,
-                    'actual_balance'  => $this->balanceData['open_actual_bal'],
-                    'cleared_balance' => $this->balanceData['open_cleared_bal'],
-                    'created_at'      => now(),
-                    'updated_at'      => now()
-                ];
-
-                // Use updateOrInsert to reduce queries
-                AccountBalance::updateOrInsert(
-                    [
-                        'account_number' => $accountNumber,
-                        'period'         => $this->period
-                    ],
-                    $balanceData
-                );
-            }
-        }
-
-        private function cleanup(string $tempFilePath)
-        : void
-        {
-            if (file_exists($tempFilePath)) {
-                unlink($tempFilePath);
-            }
-        }
-
-        private function logJobCompletion()
-        : void
-        {
-            Log::info("Account data processing completed. " .
-                "Total processed: {$this->processedCount}, Total errors: {$this->errorCount}");
+            $this->processPeriod();
+            $this->logJobCompletion();
+        } catch (Exception $e) {
+            Log::error('Error in ProcessAccountDataJob: ' . $e->getMessage());
+            throw $e;
         }
     }
+
+    private function initializeJob()
+    : void
+    {
+        set_time_limit(self::MAX_EXECUTION_TIME);
+        $this->processedCount = 0;
+        $this->errorCount     = 0;
+        $this->accountBatch   = [];
+        $this->balanceBatch   = [];
+    }
+
+    private function processPeriod()
+    : void
+    {
+        $disk     = Storage::disk(self::DISK_NAME);
+        $filename = "{$this->period}." . self::FILENAME;
+        $filePath = "{$this->period}/$filename";
+
+        if (!$this->validateFile($disk, $filePath)) {
+            return;
+        }
+
+        $tempFilePath = $this->createTemporaryFile($disk, $filePath, $filename);
+        $this->processFile($tempFilePath, $filePath);
+        $this->cleanup($tempFilePath);
+    }
+
+    private function validateFile($disk, string $filePath)
+    : bool
+    {
+        Log::info("Processing account file: $filePath");
+
+        if (!$disk->exists($filePath)) {
+            Log::warning("File not found: $filePath");
+            return false;
+        }
+
+        return true;
+    }
+
+    private function createTemporaryFile($disk, string $filePath, string $filename)
+    : string
+    {
+        $tempFilePath = storage_path("app/temp_$filename");
+        file_put_contents($tempFilePath, $disk->get($filePath));
+        return $tempFilePath;
+    }
+
+    private function processFile(string $tempFilePath, string $filePath)
+    : void
+    {
+        $handle = fopen($tempFilePath, "r");
+        if ($handle === false) {
+            Log::error("Unable to open file: $filePath");
+            return;
+        }
+
+        $headers = (new Account())->getFillable();
+        Log::info('Headers: ' . implode(", ", $headers));
+        $rowCount = 0;
+        $chunkCount = 0;
+
+        while (($row = fgetcsv($handle, 0, self::CSV_DELIMITER)) !== false) {
+            $rowCount++;
+            $this->processRow($row, $headers, $rowCount, $filePath);
+
+            // Process in chunks to avoid memory issues
+            if (count($this->accountBatch) >= self::CHUNK_SIZE) {
+                $this->saveBatch();
+                $chunkCount++;
+                Log::info("Processed chunk $chunkCount ({$this->processedCount} records so far)");
+            }
+        }
+
+        // Process any remaining records
+        if (!empty($this->accountBatch) || !empty($this->balanceBatch)) {
+            $this->saveBatch();
+        }
+
+        fclose($handle);
+        Log::info("Completed processing $filePath. Processed {$this->processedCount} records with {$this->errorCount} errors.");
+    }
+
+    private function processRow(array $row, array $headers, int $rowCount, string $filePath)
+    : void
+    {
+        if (count($headers) !== count($row)) {
+            Log::warning("Row $rowCount in $filePath has incorrect column count. Expected: " .
+                count($headers) . ", Got: " . count($row));
+            return;
+        }
+
+        $data = array_combine($headers, $row);
+        $this->normalizeData($data);
+        $this->addToBatch($data, $rowCount, $filePath);
+    }
+
+    private function normalizeData(array &$data)
+    : void
+    {
+        // Check if start_year_bal is empty and set it to 0 if so
+        if (empty($data['start_year_bal']) || $data['start_year_bal'] == "" || $data['start_year_bal'] == null) {
+            $data['start_year_bal'] = 0;
+        }
+
+        if (empty($data['closure_date']) || $data['closure_date'] == "" || $data['closure_date'] == null) {
+            $data['closure_date'] = null;
+        }
+
+        // Store balance data separately before removing from Account data
+        $this->balanceData = [
+            'open_actual_bal'  => empty($data['open_actual_bal']) ? 0 : $data['open_actual_bal'],
+            'open_cleared_bal' => empty($data['open_cleared_bal']) ? 0 : $data['open_cleared_bal'],
+        ];
+
+        // Remove balance fields from Account data
+        unset($data['open_actual_bal']);
+        unset($data['open_cleared_bal']);
+    }
+
+    /**
+     * Add record to batch instead of saving immediately
+     */
+    private function addToBatch(array $data, int $rowCount, string $filePath)
+    : void
+    {
+        try {
+            if ($data['account_number'] !== 'account_number') {
+                // Add timestamp fields
+                $now = now();
+                $data['created_at'] = $now;
+                $data['updated_at'] = $now;
+
+                // Add to account batch
+                $this->accountBatch[] = $data;
+
+                // Add to balance batch
+                if (isset($this->balanceData['open_actual_bal']) || isset($this->balanceData['open_cleared_bal'])) {
+                    $this->balanceBatch[] = [
+                        'account_number'  => $data['account_number'],
+                        'period'          => $this->period,
+                        'actual_balance'  => $this->balanceData['open_actual_bal'],
+                        'cleared_balance' => $this->balanceData['open_cleared_bal'],
+                        'created_at'      => $now,
+                        'updated_at'      => $now
+                    ];
+                }
+
+                $this->processedCount++;
+            }
+        } catch (Exception $e) {
+            $this->errorCount++;
+            Log::error("Error processing Account at row $rowCount in $filePath: " . $e->getMessage());
+        }
+    }
+
+    /**
+     * Save batched records to the database
+     */
+    private function saveBatch()
+    : void
+    {
+        try {
+            if (!empty($this->accountBatch)) {
+                // Bulk insert/update accounts
+                Account::upsert(
+                    $this->accountBatch,
+                    ['account_number'], // Unique key
+                    array_diff((new Account())->getFillable(), ['account_number']) // Update columns
+                );
+
+                // Reset account batch after processing
+                $this->accountBatch = [];
+            }
+
+            if (!empty($this->balanceBatch)) {
+                // Bulk insert/update account balances
+                AccountBalance::upsert(
+                    $this->balanceBatch,
+                    ['account_number', 'period'], // Composite unique key
+                    ['actual_balance', 'cleared_balance', 'updated_at'] // Update columns
+                );
+
+                // Reset balance batch after processing
+                $this->balanceBatch = [];
+            }
+        } catch (Exception $e) {
+            Log::error("Error in saveBatch: " . $e->getMessage());
+            $this->errorCount += count($this->accountBatch);
+        }
+    }
+
+    private function cleanup(string $tempFilePath)
+    : void
+    {
+        if (file_exists($tempFilePath)) {
+            unlink($tempFilePath);
+        }
+    }
+
+    private function logJobCompletion()
+    : void
+    {
+        Log::info("Account data processing completed. " .
+            "Total processed: {$this->processedCount}, Total errors: {$this->errorCount}");
+    }
+}