```ruby
# encoding: utf-8

class BookingImport < Attachment
  # Transformation
  # ==============
  def rows
    csv = Iconv.iconv('utf-8', 'ISO-8859-1', file.read)[0]
    
    CSV.parse(csv, :headers => true, :col_sep => ';')
  end

  # Import
  after_create :start_import

  def start_import
    booking = nil

    rows.each do |row|
      if row['Booked At']
        booking = Booking.new(
          :value_date => row['Valuta Date'],
          :amount     => row['Credit/Debit Amount'],
          :title      => row['Text']
        )

        if booking.amount < 0
          # Outgoing payment
          booking.credit_account = Account.find_by_code('1080')
          booking.debit_account = Account.find_by_code('1020')
          booking.amount = -booking.amount
        else
          # Incomming payment
          booking.credit_account = Account.find_by_code('1020')
          booking.debit_account = Account.find_by_code('1080')
        end
      else
        booking.comments = row['Text']
      end

      # Save booking, raise exception if something fails
      booking.save!
    end
  end
end
```

Drop Iconv and use similar encoding logic in BookingImport as in Mt940Attachment.
user
```ruby
# encoding: utf-8

class BookingImport < Attachment
  # Transformation
  # ==============
  def encoding
    'ISO-8859-15'
  end

  def content
    File.read(file.current_path, :encoding => self.encoding)
  end

  def rows
    CSV.parse(content, :headers => true, :col_sep => ';')
  end

  # Import
  after_create :start_import

  def start_import
    booking = nil

    rows.each do |row|
      if row['Booked At']
        booking = Booking.new(
          :value_date => row['Valuta Date'],
          :amount     => row['Credit/Debit Amount'],
          :title      => row['Text']
        )

        if booking.amount < 0
          # Outgoing payment
          booking.credit_account = Account.find_by_code('1080')
          booking.debit_account = Account.find_by_code('1020')
          booking.amount = -booking.amount
        else
          # Incomming payment
          booking.credit_account = Account.find_by_code('1020')
          booking.debit_account = Account.find_by_code('1080')
        end
      else
        booking.comments = row['Text']
      end

      # Save booking, raise exception if something fails
      booking.save!
    end
  end
end
```
assistant