> ## Documentation Index
> Fetch the complete documentation index at: https://docs.equated.co/llms.txt
> Use this file to discover all available pages before exploring further.

# Balance sheet

> Assets / Liabilities / Equity as of a date, computed from POSTED entries on or before it. Line amounts are positive magnitudes; `totals.liabilitiesAndEquity` should equal `totals.assets` for balanced books. Non-zero transfer-clearing balances are reclassified by sign into Assets or Liabilities rather than shown as equity. An unconfirmed inbox is missing from these balances; `coverage=all` folds fresh drafts in. `basis=cash` excludes accrual-sourced entries.



## OpenAPI

````yaml /openapi.json get /api/reports/balance-sheet
openapi: 3.1.0
info:
  title: Equated API
  version: 1.0.0
  description: >-
    Agent-facing accounting API. Authenticate with a bearer token issued from
    Settings → API Tokens, or via the in-app session cookie when called from the
    web client.
servers:
  - url: https://app.equated.co
    description: API server
security: []
paths:
  /api/reports/balance-sheet:
    get:
      tags:
        - Reports
      summary: Balance sheet
      description: >-
        Assets / Liabilities / Equity as of a date, computed from POSTED entries
        on or before it. Line amounts are positive magnitudes;
        `totals.liabilitiesAndEquity` should equal `totals.assets` for balanced
        books. Non-zero transfer-clearing balances are reclassified by sign into
        Assets or Liabilities rather than shown as equity. An unconfirmed inbox
        is missing from these balances; `coverage=all` folds fresh drafts in.
        `basis=cash` excludes accrual-sourced entries.
      parameters:
        - schema:
            type: string
            pattern: ^\d{4}-\d{2}-\d{2}$
            description: >-
              Balances reflect entries effective on or before this date
              (YYYY-MM-DD). Defaults to today.
          required: false
          description: >-
            Balances reflect entries effective on or before this date
            (YYYY-MM-DD). Defaults to today.
          name: asOf
          in: query
        - schema:
            type: string
            enum:
              - accrual
              - cash
          required: false
          name: basis
          in: query
        - schema:
            type: string
            enum:
              - posted
              - all
            description: >-
              Which entries to count. `posted` (default) is the attested view,
              so an organization that has confirmed nothing reads as zero
              activity. `all` adds the unconfirmed inbox, the way cash flow
              always reports.
          required: false
          description: >-
            Which entries to count. `posted` (default) is the attested view, so
            an organization that has confirmed nothing reads as zero activity.
            `all` adds the unconfirmed inbox, the way cash flow always reports.
          name: coverage
          in: query
      responses:
        '200':
          description: The balance sheet as of the requested date
          content:
            application/json:
              schema:
                type: object
                properties:
                  report:
                    $ref: '#/components/schemas/BalanceSheetReport'
                required:
                  - report
      security:
        - bearerAuth: []
components:
  schemas:
    BalanceSheetReport:
      type: object
      properties:
        asOf:
          type: string
        currency:
          type: string
        basis:
          type: string
          enum:
            - accrual
            - cash
        coverage:
          type: string
          enum:
            - posted
            - all
          description: >-
            Which entries to count. `posted` (default) is the attested view, so
            an organization that has confirmed nothing reads as zero activity.
            `all` adds the unconfirmed inbox, the way cash flow always reports.
        assets:
          type: array
          items:
            $ref: '#/components/schemas/ReportLineItem'
        liabilities:
          type: array
          items:
            $ref: '#/components/schemas/ReportLineItem'
        equity:
          type: array
          items:
            $ref: '#/components/schemas/ReportLineItem'
        netEarnings:
          type: number
          description: >-
            Income minus expense to `asOf` on the same basis and coverage;
            folded into `totals.equity`. A figure, not an account: nothing
            closes the year.
        totals:
          type: object
          properties:
            assets:
              type: number
            liabilities:
              type: number
            equity:
              type: number
              description: Includes `netEarnings`.
            liabilitiesAndEquity:
              type: number
              description: Should equal `assets` for balanced books.
          required:
            - assets
            - liabilities
            - equity
            - liabilitiesAndEquity
      required:
        - asOf
        - currency
        - basis
        - coverage
        - assets
        - liabilities
        - equity
        - netEarnings
        - totals
    ReportLineItem:
      type: object
      properties:
        accountId:
          type: number
        label:
          type: string
        emoji:
          type: string
          nullable: true
        logoDomain:
          type: string
          nullable: true
        amount:
          type: number
          description: >-
            Magnitude in report currency — always positive; the section it
            appears in carries the sign convention.
        children:
          type: array
          items:
            $ref: '#/components/schemas/ReportLineItem'
        total:
          type: number
          description: Present iff `children` is present; equals their sum.
      required:
        - accountId
        - label
        - amount
  securitySchemes:
    bearerAuth:
      type: http
      scheme: bearer
      description: API token issued from the Equated app under Settings → API Tokens.

````