Various code cleanup.

app/Console/Commands/Upgrade/CCLiabilities.php

@@ -56,13 +56,13 @@ class CCLiabilities extends Command
     {
         $start = microtime(true);
 
-        // @codeCoverageIgnoreStart
+
         if ($this->isExecuted() && true !== $this->option('force')) {
             $this->warn('This command has already been executed.');
 
             return 0;
         }
-        // @codeCoverageIgnoreEnd
+
 
         $ccType   = AccountType::where('type', AccountType::CREDITCARD)->first();
         $debtType = AccountType::where('type', AccountType::DEBT)->first();
@@ -101,7 +101,7 @@ class CCLiabilities extends Command
             return (bool)$configVar->data;
         }
 
-        return false; // @codeCoverageIgnore
+        return false; 
     }
 
     /**