def construct_filter_based_on_destination(reimbursable_destination_type: str):
    """
    Construct Filter Based on Destination
    :param reimbursable_destination_type: Reimbusable Destination Type
    :return: Filter
    """
    filters = {}
    if reimbursable_destination_type == 'EXPENSE_CATEGORY':
        filters['destination_expense_head__isnull'] = True
    elif reimbursable_destination_type == 'ACCOUNT':
        filters['destination_account__isnull'] = True

    return filters