> ## 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. # The jurisdiction's tax line catalog > Every line a bookkeeping account may be pointed at in one jurisdiction, and so the table a mapping row's `targetId` resolves through. It is law rather than filer data: the same catalog for every organization, and nothing in it depends on a filing. Each group belongs to one of two surfaces, and which one changes what an amount on the line means: a profit-and-loss target carries an account's activity for the year and is what the mapping ladder and the rollup work on, while a balance-sheet target carries one account's closing balance straight to its line, with no ladder and no statutory limit. A target names its printed reference the way the authority prints it (`GIFI 8523`, `Sch. 1`, a bare form line number), its label and its group, plus the flags that change what its amount does: `contra` enters the line negated, `treatment` is a statutory limit that lets only `allowedShare` of the book amount be deducted and adds the rest back on the reconciling schedule, `alsoPrintsOn` is a second line the same balance prints on, and `bookLineId` is the financial-statement line the money sits on where the target names a different one. For the T2, `totals` lists the GIFI codes the return works out for itself: a total is a formula over the lines above it, so a mapping row pointing at one is refused. The exception is the handful of undivided figures the CRA also accepts as a source row, for a statement that never broke the amount down; `mappable` marks them, and they appear among the groups as ordinary targets. Form 1120 has no such list. ## OpenAPI ````yaml /openapi.json get /api/tax-filings/targets 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/tax-filings/targets: get: tags: - Tax summary: The jurisdiction's tax line catalog description: >- Every line a bookkeeping account may be pointed at in one jurisdiction, and so the table a mapping row's `targetId` resolves through. It is law rather than filer data: the same catalog for every organization, and nothing in it depends on a filing. Each group belongs to one of two surfaces, and which one changes what an amount on the line means: a profit-and-loss target carries an account's activity for the year and is what the mapping ladder and the rollup work on, while a balance-sheet target carries one account's closing balance straight to its line, with no ladder and no statutory limit. A target names its printed reference the way the authority prints it (`GIFI 8523`, `Sch. 1`, a bare form line number), its label and its group, plus the flags that change what its amount does: `contra` enters the line negated, `treatment` is a statutory limit that lets only `allowedShare` of the book amount be deducted and adds the rest back on the reconciling schedule, `alsoPrintsOn` is a second line the same balance prints on, and `bookLineId` is the financial-statement line the money sits on where the target names a different one. For the T2, `totals` lists the GIFI codes the return works out for itself: a total is a formula over the lines above it, so a mapping row pointing at one is refused. The exception is the handful of undivided figures the CRA also accepts as a source row, for a statement that never broke the amount down; `mappable` marks them, and they appear among the groups as ordinary targets. Form 1120 has no such list. parameters: - schema: type: string enum: - CRA - IRS default: CRA description: >- Whose catalog to read: `CRA` for the T2 (GIFI), `IRS` for Form 1120. required: false description: 'Whose catalog to read: `CRA` for the T2 (GIFI), `IRS` for Form 1120.' name: jurisdiction in: query responses: '200': description: The jurisdiction's line catalog content: application/json: schema: type: object properties: jurisdiction: type: string enum: - CRA - IRS formLabel: type: string example: T2 taxYearLabel: type: string example: 2025 tax year groups: type: array items: type: object properties: id: type: string enum: - income - cogs - deduction - otherDeductions - notDeductible - asset - liability - equity label: type: string surface: type: string enum: - profitAndLoss - balanceSheet description: >- Which statement the group's lines belong to, and so what an amount on one means: a profit-and-loss target carries an account's activity for the year, a balance-sheet target carries its closing balance. targets: type: array items: type: object properties: id: type: string description: >- What a mapping row's `targetId` holds. An id is stable but is not composed from the printed code, so read it from here rather than building one: `gifi.mealsEntertainment` and `gifi.8524` are both real. example: gifi.mealsEntertainment line: type: string description: The reference as the authority prints it. example: GIFI 8523 label: type: string group: type: string enum: - income - cogs - deduction - otherDeductions - notDeductible - asset - liability - equity hint: type: string citation: type: object properties: authority: type: string title: type: string url: type: string required: - authority - title contra: type: boolean description: >- The amount enters the line negated, such as sales returns. treatment: type: object properties: id: type: string label: type: string allowedShare: type: number note: type: string required: - id - label - allowedShare - note description: >- A statutory limit on the line: only `allowedShare` of the book amount is deducted, and the rest is added back on the reconciling schedule. alsoPrintsOn: type: string description: >- A second line the same balance prints on, off the statement it belongs to. bookLineId: type: string description: >- The financial-statement line the money sits on, when the target names a different one. required: - id - line - label - group required: - id - label - surface - targets totals: type: array items: type: object properties: code: type: string label: type: string mappable: type: boolean description: >- Whether an account may be pointed at the line. False for almost every total, because the return works the figure out from the lines above it. True only for the few undivided figures the authority also accepts as a source row, for a statement that never broke the amount down; those appear among `groups` as targets as well, and mapping one together with its detail lines is refused. required: - code - label - mappable description: >- The lines the return works out for itself rather than reading off a mapping. CRA only; Form 1120 has no such list. required: - jurisdiction - formLabel - taxYearLabel - groups security: - bearerAuth: [] components: securitySchemes: bearerAuth: type: http scheme: bearer description: API token issued from the Equated app under Settings → API Tokens. ````