$query = $this->model->customerWithCentralBillingChildren($customer);

dd($query);

public function scopeCustomerWithCentralBillingChildren($query, Customer $customer)
{
    $accdes = [CUT] // doesn't matter

    return $query->whereIn('accde', $accdes);
}

class SyncActive implements Scope
{
    /**
     * Apply the scope to a given Eloquent query builder.
     *
     * @param  IlluminateDatabaseEloquentBuilder  $builder
     * @param  IlluminateDatabaseEloquentModel  $model
     * @return void
     */
    public function apply(Builder $builder, Model $model)
    {
        $builder->where('sync_active', '=', true);
    }
}

Builder {#858 ▼
  #query: Builder {#859 ▶}
  #model: Transaction {#676 ▶}
  #eagerLoad: []
  #localMacros: []
  #onDelete: null
  #passthru: array:13 [▶]
  #scopes: array:1 [▼
    "AppScopesSyncActive" => SyncActive {#677} <---- global scope OK
  ]
  #removedScopes: []
}

dd($query->toSql());

"select * from `sync_transactions` where `accde` in (?, ?, ?, ?, ?, ?) and `sync_active` = ?"

where `accde` in (?, ?, ?, ?, ?, ?)

`sync_active` = ?