ivanovSP

const createTree = (data, parentId = null) =>
  data.reduce((acc, n) => (
    n.parent_id === parentId && acc.push({
      ...n,
      children: createTree(data, n.id),
    }),
    acc
  ), []);

const tree = createTree(data, 0);

function createTree(
  data,
  {
    key = 'id',
    parentKey = 'parentId',
    childrenKey = 'children',
  } = {}
) {
  const tree = {};
  data.forEach(n => tree[n[key]] = Object.assign({}, n));

  return Object.values(tree).reduce((acc, n) => {
    const p = tree[n[parentKey]];
    (p ? p[childrenKey] = p[childrenKey] || {} : acc)[n[key]] = n;
    return acc;
  }, {});
}

const tree = createTree(data, { parentKey: 'parent_id' });