public function build(\Magento\Framework\DB\Select $source = null)
    {
        /* this is root query builder (started from SELECT) */
        $result = $this->conn->select();

        /* define tables aliases for internal usage (in this method) */
        $asAcc = self::AS_ACC;
        $asTran = self::AS_TRAN;

        /* FROM prxgt_acc_transaction */
        $tbl = $this->resource->getTableName(self::E_TRAN);    // name with prefix
        $as = $asTran;    // alias for 'current table' (currently processed in this block of code)
        $exp = $this->expMin();
        $cols = [
            self::A_MIN_DATE => $exp
        ];
        $result->from([$as => $tbl], $cols);    // standard names for the variables

        /* LEFT JOIN prxgt_acc_account */
        $tbl = $this->resource->getTableName(self::E_ACC);
        $as = $asAcc;
        $cols = [];
        /* bind account to transaction as debit account to bind asset type below (credit acc. has the same type) */
        $cond = "$as." . EAcc::A_ID . "=$asTran." . ETran::A_DEBIT_ACC_ID;
        $result->joinLeft([$as => $tbl], $cond, $cols);

        return $result;
    }