> ## 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. # Profit & loss statement > Income statement for a date window: Revenue → COGS → Gross Profit → Operating Expenses → Net Income. Line amounts are positive magnitudes in account-tree sections; `totals` applies the sign convention. Counts POSTED entries only, so an organization with an unconfirmed inbox reads as zero activity — `coverage=all` counts fresh drafts as well, and the response echoes which coverage produced it. `basis=cash` excludes accrual-sourced entries so AP/AR only reflect cash that actually moved. `compare` adds prior-period totals keyed by account id, and `heroTrend` carries 12 months of section totals for charting. ## OpenAPI ````yaml /openapi.json get /api/reports/pnl 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/pnl: get: tags: - Reports summary: Profit & loss statement description: >- Income statement for a date window: Revenue → COGS → Gross Profit → Operating Expenses → Net Income. Line amounts are positive magnitudes in account-tree sections; `totals` applies the sign convention. Counts POSTED entries only, so an organization with an unconfirmed inbox reads as zero activity — `coverage=all` counts fresh drafts as well, and the response echoes which coverage produced it. `basis=cash` excludes accrual-sourced entries so AP/AR only reflect cash that actually moved. `compare` adds prior-period totals keyed by account id, and `heroTrend` carries 12 months of section totals for charting. parameters: - schema: type: string pattern: ^\d{4}-\d{2}-\d{2}$ description: >- Inclusive period start (YYYY-MM-DD). Defaults to the start of the current year. required: false description: >- Inclusive period start (YYYY-MM-DD). Defaults to the start of the current year. name: from in: query - schema: type: string pattern: ^\d{4}-\d{2}-\d{2}$ description: Inclusive period end (YYYY-MM-DD). Defaults to today. required: false description: Inclusive period end (YYYY-MM-DD). Defaults to today. name: to in: query - schema: type: string minLength: 3 maxLength: 3 description: >- Report currency (ISO-4217). Defaults to the organization's base currency. required: false description: >- Report currency (ISO-4217). Defaults to the organization's base currency. name: currency in: query - schema: type: string enum: - accrual - cash description: >- Accounting basis; `cash` excludes accrual-sourced entries. Defaults to `accrual`. required: false description: >- Accounting basis; `cash` excludes accrual-sourced entries. Defaults to `accrual`. name: basis in: query - schema: type: string enum: - none - prior_period - prior_year required: false name: compare 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 - schema: type: integer minimum: 0 exclusiveMinimum: true description: Scope the P&L to entries attributed to this project. required: false description: Scope the P&L to entries attributed to this project. name: projectId in: query - schema: type: integer minimum: 0 exclusiveMinimum: true description: Scope to every project in this group. required: false description: Scope to every project in this group. name: projectGroupId in: query - schema: type: string enum: - 'true' - 'false' description: >- When true, scope to entries with no project. Mutually exclusive with the other project filters. required: false description: >- When true, scope to entries with no project. Mutually exclusive with the other project filters. name: unassigned in: query responses: '200': description: The P&L report for the requested window content: application/json: schema: type: object properties: report: $ref: '#/components/schemas/PnlReport' required: - report security: - bearerAuth: [] components: schemas: PnlReport: type: object properties: period: type: object properties: from: type: string to: type: string required: - from - to currency: type: string basis: type: string enum: - accrual - cash coverage: type: string enum: - posted - all description: >- Which entries this run counted. Quote a number next to this — the same period reads differently under each. compare: type: string enum: - none - prior_period - prior_year project: oneOf: - type: object properties: kind: type: string enum: - all required: - kind - type: object properties: kind: type: string enum: - unassigned required: - kind - type: object properties: kind: type: string enum: - project id: type: number name: type: string emoji: type: string nullable: true group: type: object nullable: true properties: id: type: number name: type: string emoji: type: string nullable: true required: - id - name - emoji required: - kind - id - name - emoji - group - type: object properties: kind: type: string enum: - group id: type: number name: type: string emoji: type: string nullable: true required: - kind - id - name - emoji revenue: type: array items: $ref: '#/components/schemas/ReportLineItem' cogs: type: array items: $ref: '#/components/schemas/ReportLineItem' operatingExpenses: type: array items: $ref: '#/components/schemas/ReportLineItem' totals: type: object properties: revenue: type: number cogs: type: number grossProfit: type: number operatingExpenses: type: number netIncome: type: number required: - revenue - cogs - grossProfit - operatingExpenses - netIncome comparison: type: object properties: label: type: string period: type: object properties: from: type: string to: type: string required: - from - to amountsByAccountId: type: object additionalProperties: type: number totals: type: object properties: revenue: type: number cogs: type: number grossProfit: type: number operatingExpenses: type: number netIncome: type: number required: - revenue - cogs - grossProfit - operatingExpenses - netIncome required: - label - period - amountsByAccountId - totals heroTrend: type: array items: type: object properties: month: type: string label: type: string revenue: type: number expenses: type: number netIncome: type: number required: - month - label - revenue - expenses - netIncome required: - period - currency - basis - coverage - compare - project - revenue - cogs - operatingExpenses - 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. ````