diff --git a/src/transaction/transaction.service.ts b/src/transaction/transaction.service.ts
index 622ab38..11d7b87 100644
--- a/src/transaction/transaction.service.ts
+++ b/src/transaction/transaction.service.ts
@@ -1890,8 +1890,9 @@ export class TransactionService {
 
     const dataCoa = this.coaRepository
         .createQueryBuilder('coa')
+        .innerJoin('user', 'user', 'coa.user = user.id')
         .where(
-            `coa.type = '0'`
+            `coa.type = '0' and user.partner_id is not NULL and user.is_active = true and is_rejected = false`
         );
 
     const coa = await dataCoa