$pk_related_accounts = Hash\New();
    
    $pk_related_to_portal_user = record\fetchRelatedManyHash('User', $user_id, 'accounts', 'id', 'id', 'asc');
    $pk_m = array\length($pk_related_to_portal_user);
    $pk_j = 0;
    while($pk_j < $pk_m,
        $pk_row = array\at($pk_related_to_portal_user, $pk_j);
        $pk_account_id = hash\get($pk_row, 'id');
        $pk_related_accounts = Hash\Set($pk_related_accounts, $pk_account_id, 'del');
        $pk_j = $pk_j + 1;
    );
    
    $pk_related_to_contact = record\fetchRelatedManyHash('Contact', $contact_id, 'accounts', 'id', 'id', 'asc');
    $pk_m = array\length($pk_related_to_contact);
    $pk_j = 0;
    while($pk_j < $pk_m,
        $pk_row = array\at($pk_related_to_contact, $pk_j);
        $pk_account_id = hash\get($pk_row, 'id');
        ifThenElse(Hash\IsSet($pk_related_accounts, $pk_account_id),
            $pk_related_accounts = Hash\Set($pk_related_accounts, $pk_account_id, 'exist');
            ,
            $pk_related_accounts = Hash\Set($pk_related_accounts, $pk_account_id, 'new');
        );
        $pk_j = $pk_j + 1;
    );
    
    $pk_keys = Hash\Keys($pk_related_accounts);
    $pk_m = array\length($pk_keys);
    $pk_j = 0;
    while($pk_j < $pk_m,
        $pk_key = array\at($pk_keys, $pk_j);
        $pk_val = Hash\Get($pk_related_accounts, $pk_key);
        logAdd(log, 'info', $i, ': ', $pk_key, '=', Hash\Get($pk_related_accounts, $pk_key));
        ifThenElse($pk_val == 'del',
            record\unrelate('User', $user_id, 'accounts', $pk_key);
            logAdd(log, 'info', 'Unrelated ', $pk_key, ' from ', $username);
            ,
            ifThen($pk_val == 'new',
                record\relate('User', $user_id, 'accounts', $pk_key);
                logAdd(log, 'info', 'related ', $pk_key, ' to ', $username);
            );
        );
        $pk_j = $pk_j + 1;
    );