@foreach($concepts->groupBy(fn ($concept) => $concept->group_name ?? '') as $groupName => $groupConcepts)
    @if($groupName !== '')
        <optgroup label="{{ $groupName }}">
    @endif
    @foreach($groupConcepts as $concept)
        <option value="{{ $concept->id }}" data-account="{{ $concept->account_id }}" data-help="{{ $concept->help_text }}">{{ $concept->name }}</option>
    @endforeach
    @if($groupName !== '')
        </optgroup>
    @endif
@endforeach