fix: account for null comment

Makefile

@@ -43,7 +43,7 @@ lint-fix: ## Run static code analysis, check formatting and try to fix findings
 	./bin/golangci-lint run ./... -v --fix
 
 mod: ## add missing and remove unused modules
-	go mod tidy -compat=1.22
+	go mod tidy -compat=1.23.6
 
 mod-check: mod ## check if there are any missing/unused modules
 	git diff --exit-code -- go.mod go.sum

pkg/resources/account.go

@@ -204,10 +204,15 @@ func ImportAccount(ctx context.Context, d *schema.ResourceData, meta any) ([]*sc
 		}
 	}
 
+	var comment string
+	if account.Comment != nil {
+		comment = *account.Comment
+	}
+
 	if err := errors.Join(
 		d.Set("edition", string(*account.Edition)),
 		d.Set("region", account.SnowflakeRegion),
-		d.Set("comment", *account.Comment),
+		d.Set("comment", comment),
 		d.Set("is_org_admin", booleanStringFromBool(*account.IsOrgAdmin)),
 	); err != nil {
 		return nil, err
@@ -336,12 +341,17 @@ func ReadAccount(withExternalChangesMarking bool) schema.ReadContextFunc {
 					regionGroup = parts[0]
 				}
 			}
+			var comment string
+			if account.Comment != nil {
+				comment = *account.Comment
+			}
+
 			if err = handleExternalChangesToObjectInShow(d,
 				outputMapping{"edition", "edition", *account.Edition, *account.Edition, nil},
 				outputMapping{"is_org_admin", "is_org_admin", *account.IsOrgAdmin, booleanStringFromBool(*account.IsOrgAdmin), nil},
 				outputMapping{"region_group", "region_group", regionGroup, regionGroup, nil},
 				outputMapping{"snowflake_region", "region", account.SnowflakeRegion, account.SnowflakeRegion, nil},
-				outputMapping{"comment", "comment", *account.Comment, *account.Comment, nil},
+				outputMapping{"comment", "comment", comment, comment, nil},
 			); err != nil {
 				return diag.FromErr(err)
 			}

pkg/resources/manual_tests/README.md

@@ -11,6 +11,7 @@ Here's the list of cases we currently cannot reproduce and write acceptance test
     - `upgrade_cloned_database`
     - `upgrade_secondary_database`
     - `upgrade_shared_database`
+- Creating an object externally in Snowflake using SQL then import it into the state as a first step of the test (check [handling account null comment](./handling_account_null_comment/handling_account_null_comment.md) for more details).
 
 ## How to use manual tests
 - Choose the test you want to run and go into the test folder.

pkg/resources/manual_tests/handling_account_null_comment/handling_account_null_comment.md

@@ -0,0 +1,41 @@
+# Handling account null comment
+
+This test shows that the problem from [this issue](https://github.com/Snowflake-Labs/terraform-provider-snowflake/issues/3402)
+is now handled by the provider. The issue occurs when importing an account that has `null` comment.
+Because of the limitations in the [terraform plugin testing framework](https://github.com/hashicorp/terraform-plugin-testing)
+we cannot create account externally and then import that account in the first step of the test. This can only be tested manually.
+
+## Snowflake setup
+
+Before running Terraform tests you have to create an account we would like to import.
+Run the following script to create an account:
+```snowflake
+CREATE ACCOUNT TESTING_ACCOUNT
+    ADMIN_NAME = '<admin_name>' -- TODO: Replace
+    ADMIN_PASSWORD = '<password>' -- TODO: Replace
+    ADMIN_USER_TYPE = SERVICE
+    EMAIL = '<email>' -- TODO: Replace
+    EDITION = STANDARD
+    COMMENT = NULL;
+```
+
+## Test steps 
+
+In this test, we'll make a use of building the provider locally and overriding it in the `~/.terraformrc`.
+For more details on that, please visit our [advanced debugging guide](https://github.com/Snowflake-Labs/terraform-provider-snowflake/blob/main/CONTRIBUTING.md#advanced-debugging).
+
+1. Copy the Terraform code from `main.tf` and initialize the project by running `terraform init`.
+2. Run `terraform import snowflake_account.test_account '<organization_name>.<account_name>'`.
+3. Right now, you should get the same error as in [this issue](https://github.com/Snowflake-Labs/terraform-provider-snowflake/issues/3402).
+4. Modify your `~/.terraformrc` to use the locally built provider
+5. Run `terraform init -upgrade` to make sure the overridden plugin is used (you will be notified by warning logged by Terraform CLI)
+6. Run `terraform import snowflake_account.test_account '<organization_name>.<account_name>'`.
+7. The import should be passing now. Run `terraform plan` to make sure the Read operation is also passing.
+
+## Test cleanup
+
+To clean up the test either run `terraform apply -auto-approve -destroy` or in a case where import didn't work
+run the following Snowflake script:
+```snowflake
+DROP ACCOUNT TESTING_ACCOUNT GRACE_PERIOD_IN_DAYS = 3;
+```

pkg/resources/manual_tests/handling_account_null_comment/main.tf

@@ -0,0 +1,23 @@
+terraform {
+  required_providers {
+    snowflake = {
+      source  = "Snowflake-Labs/snowflake"
+      version = "1.0.3"
+    }
+  }
+}
+
+provider "snowflake" {
+}
+
+resource "snowflake_account" "test_account" {
+  grace_period_in_days = 3
+  name                 = "<name>" # TODO: Replace
+  admin_name           = "<admin_name>" # TODO: Replace
+  admin_password       = "<admin_password>" # TODO: Replace
+  admin_user_type      = "SERVICE"
+  email                = "<email>" # TODO: Replace
+  edition              = "STANDARD"
+  region               = "<region>" # TODO: Replace (if needed; can be filled after the import)
+  comment              = ""
+}

tools/go.mod

@@ -1,6 +1,6 @@
 module tools
 
-go 1.22.10
+go 1.23.6
 
 require (
 	github.com/hashicorp/terraform-plugin-docs v0.20.1