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A Business is Layer’s representation of an end business on your platform. The Business object contains all the information about the business needed for Layer’s embedded accounting logic.

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Attributes

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id
string
Unique identifier for the business.
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type
string
Resource type. Value will be “Business”.
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external_id
string
Unique ID of the business in your system for linking purposes. Idempotency key.
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legal_name
string
Legal name of the business as it has been registered.
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tin
string
Tax Identification Number for the business.
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us_state
enum
Two letter state abbreviation. (AK, AL, AR, etc.)
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country
string
ISO country code for the business location.
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entity_type
enum
Entity type of the business. Used to determine tax filing status. Values can be: SOLE_PROP, C_CORP, LLC, S_CORP, PARTNERSHIP
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industry
enum
Industry classification for the business.
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naics_code
string
6-digit NAICS code used to identify the business’s industry.
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phone_number
string
Phone number used for SMS based categorization.
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sms_enabled
boolean
Whether SMS is enabled for this business
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sms_stopped
boolean
Whether this business has responded to Layer’s SMS with “STOP”
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sms_categorization_start_date
ISO8601 timestamp
Date when SMS categorization starts for this business.
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activation_at
ISO8601 timestamp
Start date from which transactions will be classified, displayed, and available for reports.
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imported_at
ISO8601 timestamp
Time when the business entity was created in Layer. Eligible sort key.
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updated_at
ISO8601 timestamp
Time when the business’s information was last updated in Layer. Eligible sort key.
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archived_at
ISO8601 timestamp
Time when the business was archived, if applicable.
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unit_accounts
array containing UnitAccount objects
List of unit accounts associated with this business.
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plaid_items
array containing PlaidItem objects
Plaid items linked to this account.
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plaid_processor_tokens
array containing PlaidProcessorToken objects
List of Plaid processor tokens connected to this business.
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previously_imported
boolean
Indicates if this business was previously imported and unarchived. Only present when applicable.
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stripe_connect_accounts
array containing StripeConnectAccount objects
List of Stripe Connect accounts associated with this business.
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default_reporting_basis
enum
Default accounting basis for financial reports. Values can be: CASH, ACCRUAL
{
  "id": "863ed926-e30d-40f4-8e7e-b0d5387ce4fb",
  "type": "Business",
  "external_id": "test-acme-id",
  "legal_name": "ACME LLC",
  "business_activity_code": null,
  "us_state": "CA",
  "entity_type": "LLC",
  "phone_number": "+16504651359",
  "sms_enabled": true,
  "sms_stopped": false,
  "naics_code": null,
  "imported_at": "2023-06-15T22:12:05.467940Z",
  "updated_at": "2023-06-15T22:12:05.467940Z",
  "archived_at": null,
  "unit_accounts": [
    {
      "id": "111111",
      "imported_at": "2023-06-15T22:12:05.467940Z"
    }
  ]
}