Maybe/app/views/accounts/index/_manual_accounts.html.erb

<%# locals: (accounts:) %>

<details open class="group bg-white p-4 border border-alpha-black-25 shadow-xs rounded-xl">
  <summary class="flex items-center gap-2 focus-visible:outline-none">
    <%= lucide_icon "chevron-right", class: "group-open:transform group-open:rotate-90 text-gray-500 w-5" %>

    <div class="flex items-center justify-center h-8 w-8 rounded-full bg-black/5">
      <%= lucide_icon("folder-pen", class: "w-5 h-5 text-gray-500") %>
    </div>

    <span class="mr-auto text-sm font-medium text-gray-900"><%= t(".other_accounts") %></span>
  </summary>

  <div class="space-y-4 mt-4">
    <%= render "accounts/index/account_groups", accounts: accounts %>
  </div>
</details>