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

# Business object

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.

### Attributes

**id** `string`

Unique identifier for the business.

**type** `string`

Resource type. Value will be "Business".

**external\_id** `string`

Unique ID of the business in your system for linking purposes. **Idempotency key.**

**legal\_name** `string`

Legal name of the business as it has been registered.

**tin** `string`

Tax Identification Number for the business.

**us\_state** `enum`

Two letter state abbreviation. (`AK`, `AL`, `AR`, etc.)

**country** `string`

ISO country code for the business location.

**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`

**industry** `enum`

Industry classification for the business.

**naics\_code** `string`

6-digit NAICS code used to identify the business's industry.

**phone\_number** `string`

Phone number used for SMS based categorization.

**sms\_enabled** `boolean`

Whether SMS is enabled for this business

**sms\_stopped** `boolean`

Whether this business has responded to Layer's SMS with "STOP"

**sms\_categorization\_start\_date** `ISO8601 timestamp`

Date when SMS categorization starts for this business.

**activation\_at** `ISO8601 timestamp`

Start date from which transactions will be classified, displayed, and available for reports.

**imported\_at** `ISO8601 timestamp`

Time when the business entity was created in Layer. **Eligible sort key.**

**updated\_at** `ISO8601 timestamp`

Time when the business's information was last updated in Layer. **Eligible sort key.**

**archived\_at** `ISO8601 timestamp`

Time when the business was archived, if applicable.

**readonly\_at** `ISO8601 timestamp`

Time when the business became read-only, if applicable. `null` when the business is writable. See [Set business read-only status](/api-reference/v1/set-business-readonly-status.md) to change it.

**unit\_accounts** `array containing UnitAccount objects`

List of unit accounts associated with this business.

**properties**

**unit\_id** `string`

The Unit account's ID

**plaid\_items** `array containing PlaidItem objects`

Plaid items linked to this account.

**properties**

**item\_id** `string`

`item_id` returned by Plaid on the initial link.

**access\_token** `string`

`access_token` returned by Plaid on the initial link.

**plaid\_processor\_tokens** `array containing PlaidProcessorToken objects`

List of Plaid processor tokens connected to this business.

**properties**

**plaid\_processor\_token** `string`

`processor_token` returned by Plaid after generating from access\_token.

**previously\_imported** `boolean`

Indicates if this business was previously imported and unarchived. Only present when applicable.

**stripe\_connect\_accounts** `array containing StripeConnectAccount objects`

List of Stripe Connect accounts associated with this business.

**default\_reporting\_basis** `enum`

Default accounting basis for financial reports. Values can be: `CASH`, `ACCRUAL`

**default\_locale** `enum`

Default locale used to localize the business's content, such as SMS messages. Values can be: `en-US`, `fr-CA`. Defaults to `en-US`.

**free\_trial\_ends\_at** `ISO8601 timestamp`

The date and time when the business's free trial ends.

```json Example theme={null}
{
  "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,
  "default_locale": "en-US",
  "imported_at": "2023-06-15T22:12:05.467940Z",
  "updated_at": "2023-06-15T22:12:05.467940Z",
  "archived_at": null,
  "readonly_at": null,
  "unit_accounts": [
    {
      "id": "111111",
      "imported_at": "2023-06-15T22:12:05.467940Z"
    }
  ]
}
```


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