curl --request POST \
  --url https://sandbox.nmbr.co/services/payroll/accounting_codes/{accounting_code}/merge \
  --header 'Authorization: Bearer <token>' \
  --header 'Content-Type: application/json' \
  --data '
{
  "accounting_code_ids": [
    "<string>"
  ]
}
'

{
  "id": "<id>",
  "object": "accounting_code",
  "data": {
    "business_entity": {
      "id": "<id>",
      "object": "business_entity",
      "links": {
        "self": "/business_entities/<id>"
      }
    },
    "type": "expense",
    "code": "9916",
    "title": "Vitae error architecto sint.",
    "title_translations": null,
    "title_translated": "Vitae error architecto sint.",
    "description": "Vitae error architecto sint velit tempora illo itaque consequuntur omnis ratione esse sint.",
    "description_translations": null,
    "description_translated": "Vitae error architecto sint velit tempora illo itaque consequuntur omnis ratione esse sint.",
    "mapping": {
      "xero": false,
      "quickbooks": false
    },
    "fallback_mappings": [],
    "created_at": "2026-01-01T00:00:00.000000Z",
    "updated_at": "2026-01-01T00:00:00.000000Z"
  },
  "links": {
    "self": "/accounting_codes/<id>"
  }
}