akaunting/app/Scopes/Category.php

<?php

namespace App\Scopes;

use Illuminate\Database\Eloquent\Builder;
use Illuminate\Database\Eloquent\Model;
use Illuminate\Database\Eloquent\Scope;

class Category implements Scope
{
    /**
     * Apply the scope to a given Eloquent query builder.
     *
     * @param  \Illuminate\Database\Eloquent\Builder  $builder
     * @param  \Illuminate\Database\Eloquent\Model  $model
     * @return void
     */
    public function apply(Builder $builder, Model $model)
    {
        /*if (request()->expectsJson()) {
            return;
        }*/

        $builder->whereNull('parent_id');
    }
}