{
    "data": {
        "type": "Profit_And_Loss_Details",
        "cash_transactions": [
            {
                "transaction": {
                    "id": "0e603dc0-e140-4d7a-8f16-99d1aa5a8ad2",
                    "business_id": "f9baa8fd-9413-4bcf-810b-6d32604de649",
                    "source": "UNIT",
                    "source_transaction_id": "12345-FakeCorp-1234-expense-199",
                    "source_account_id": "1234",
                    "imported_at": "2024-05-23T03:51:15.836137Z",
                    "date": "2024-03-01T20:00:00Z",
                    "direction": "DEBIT",
                    "amount": 250000,
                    "counterparty_name": "WeWork",
                    "description": null,
                    "account_name": "Layer Demo Banking",
                    "categorization_status": "CATEGORIZED"
                },
                "ledger_entries": [
                    {
                        "id": "08bd0b04-89fe-406e-b5f7-6b0fb65cc799",
                        "business_id": "f9baa8fd-9413-4bcf-810b-6d32604de649",
                        "ledger_id": "0f4bb90e-1c43-4994-81e8-aac4dcd6e380",
                        "agent": "LAYER_AUTO",
                        "entry_type": "EXPENSE",
                        "date": "2024-05-23T03:52:54.880652Z",
                        "entry_at": "2024-03-01T20:00:00Z",
                        "reversal_of_id": null,
                        "reversal_id": null,
                        "line_items": [
                            {
                                "id": "079444d8-cf57-49ac-955e-6edc97d746d5",
                                "entry_id": "08bd0b04-89fe-406e-b5f7-6b0fb65cc799",
                                "account": {
                                    "id": "50edc310-66ab-4380-b1de-0d52c24821b2",
                                    "name": "Rent",
                                    "stable_name": "RENT_EXPENSE",
                                    "normality": "DEBIT",
                                    "account_type": {
                                        "value": "EXPENSE",
                                        "display_name": "Expenses"
                                    },
                                    "account_subtype": {
                                        "value": "OPERATING_EXPENSES",
                                        "display_name": "Operating Expenses"
                                    }
                                },
                                "amount": 250000,
                                "direction": "DEBIT",
                                "entry_at": "2024-03-01T20:00:00Z",
                                "createdAt": "2024-05-23T03:52:54.880652Z"
                            },
                            {
                                "id": "8ac6683e-db36-4dd3-a35c-a7adb3e62066",
                                "entry_id": "08bd0b04-89fe-406e-b5f7-6b0fb65cc799",
                                "account": {
                                    "id": "5c114ae2-0e6f-4798-8e9a-f7e1c892e2fa",
                                    "name": "Layer Demo Banking",
                                    "stable_name": null,
                                    "normality": "DEBIT",
                                    "account_type": {
                                        "value": "ASSET",
                                        "display_name": "Assets"
                                    },
                                    "account_subtype": {
                                        "value": "BANK_ACCOUNTS",
                                        "display_name": "Bank Accounts"
                                    }
                                },
                                "amount": 250000,
                                "direction": "CREDIT",
                                "entry_at": "2024-03-01T20:00:00Z",
                                "createdAt": "2024-05-23T03:52:54.880652Z"
                            }
                        ]
                    }
                ],
                "combined_result": [
                    {
                        "account": {
                            "account_id": {
                                "id": "50edc310-66ab-4380-b1de-0d52c24821b2"
                            },
                            "name": "Rent",
                            "stable_name": {
                                "stable_name": "RENT_EXPENSE"
                            },
                            "account_normality": "DEBIT",
                            "account_type": "EXPENSE",
                            "account_subtype": "OPERATING_EXPENSES"
                        },
                        "amount": 250000,
                        "direction": "DEBIT"
                    },
                    {
                        "account": {
                            "account_id": {
                                "id": "5c114ae2-0e6f-4798-8e9a-f7e1c892e2fa"
                            },
                            "name": "Layer Demo Banking",
                            "stable_name": null,
                            "account_normality": "DEBIT",
                            "account_type": "ASSET",
                            "account_subtype": "BANK_ACCOUNTS"
                        },
                        "amount": 250000,
                        "direction": "CREDIT"
                    }
                ]
            },
            // more transactions omitted for brevity
        ],
        "profit_and_loss_details": {
            "business_id": "f9baa8fd-9413-4bcf-810b-6d32604de649",
            "start_date": "2024-03-01T05:00:00Z",
            "end_date": "2024-04-01T04:00:00Z",
            "income": {
                "name": "Revenue",
                "display_name": "Revenue",
                "value": 2730000,
                "line_items": [
                    {
                        "name": "SERVICES_REVENUE",
                        "display_name": "Service Revenue",
                        "value": 2730000,
                        "line_items": [],
                        "is_contra": false,
                        "entries": [
                            {
                                "id": "allocation-f61a2686-2085-4fe1-96a3-2103c93f9074-f61a2686-2085-4fe1-96a3-2103c93f9074-0",
                                "entry_id": "allocation-f61a2686-2085-4fe1-96a3-2103c93f9074-f61a2686-2085-4fe1-96a3-2103c93f9074",
                                "account": {
                                    "id": "59d427f8-4681-4a8c-926e-3c3963b24e8f",
                                    "name": "Service Revenue",
                                    "stable_name": "SERVICES_REVENUE",
                                    "normality": "CREDIT",
                                    "account_type": {
                                        "value": "REVENUE",
                                        "display_name": "Revenue"
                                    },
                                    "account_subtype": {
                                        "value": "SALES",
                                        "display_name": "Sales"
                                    }
                                },
                                "amount": 420000,
                                "direction": "CREDIT",
                                "date": "2024-03-01T20:00:00Z",
                                "source": {
                                    "type": "Invoice_Ledger_Entry_Source",
                                    "invoice_id": "679b689f-0a29-47f1-84cf-c4cef492ef5b",
                                    "external_id": null,
                                    "invoice_number": null,
                                    "recipient_name": "FakeCorp 94720",
                                    "date": "2024-03-01T20:00:00Z",
                                    "amount": 420000,
                                    "entity_name": "Invoice",
                                    "display_description": "Invoice (March 1)"
                                }
                            },
                        ]
                    }
                ],
                "is_contra": false,
                "entries": []
            },
            "cost_of_goods_sold": {
                "name": "Cost of Goods Sold",
                "display_name": "Cost of Goods Sold",
                "value": 428940,
                "line_items": [],
                "is_contra": false,
                "entries": []
            },
            "gross_profit": 2301060,
            "expenses": {
                "name": "Expenses",
                "display_name": "Expenses",
                "value": 560695,
                "line_items": [],
                "is_contra": false,
                "entries": []
            },
            "profit_before_taxes": 1740365,
            "taxes": {
                "name": "Taxes",
                "display_name": "Taxes",
                "value": 0,
                "line_items": [],
                "is_contra": false,
                "entries": []
            },
            "net_profit": 1740365,
            "fully_categorized": true
        },
        "balances": [
            {
                "account": {
                    "account_id": {
                        "id": "50edc310-66ab-4380-b1de-0d52c24821b2"
                    },
                    "name": "Rent",
                    "stable_name": {
                        "stable_name": "RENT_EXPENSE"
                    },
                    "account_normality": "DEBIT",
                    "account_type": "EXPENSE",
                    "account_subtype": "OPERATING_EXPENSES"
                },
                "amount": 250000,
                "direction": "DEBIT"
            },
            {
                "account": {
                    "account_id": {
                        "id": "5c114ae2-0e6f-4798-8e9a-f7e1c892e2fa"
                    },
                    "name": "Layer Demo Banking",
                    "stable_name": null,
                    "account_normality": "DEBIT",
                    "account_type": "ASSET",
                    "account_subtype": "BANK_ACCOUNTS"
                },
                "amount": 1712350,
                "direction": "DEBIT"
            },
        ]
    }
}
The Profit and Loss Details object provides a detailed view of the transactions and ledger entries that contribute to a business’s profit and loss statement for a specific reporting period.

Attributes

cash_transactions
Array of Cash Transaction Effect objects
An array of Cash Transaction Effect objects, detailing individual transactions and their corresponding ledger entries affecting the profit and loss statement.
profit_and_loss_details_body
Profit and Loss Details Body object
A Profit and Loss Details Body object, containing a detailed breakdown of income, expenses, and net results for the report period.
balances
Array of Line Item Input objects
A list of Line Item Input objects representing the aggregated balance of accounts impacted within the reporting period.

Cash Transaction Effect object

transaction
Bank Transaction object
The basic data of the Bank Transaction Object.
ledger_entries
Array of LedgerEntry objects
An array of ledger entries related to the Bank Transaction Object.
combined_result
Array of Line Item objects
An array of Line Item objects representing the combined results of the transaction’s effects on different accounts.

Profit and Loss Details Body object

business_id
string
ID of the Business the report was generated for.
start_date
ISO8601 timestamp
Start date for data included in the report.
end_date
ISO8601 timestamp
End date for data included in the report.
income
Line Item With Details object
Income Line Item With Details objects.
cost_of_goods_sold
Line Item With Details object
Cost of goods sold Line Item With Details objects.
gross_profit
integer
Gross profit.
expenses
Line Item With Details object
Expense Line Item With Details objects.
profit_before_taxes
integer
Profit before taxes.
taxes
Line Item With Details object
net_profit
integer
Net profit after taxes.
fully_categorized
boolean
Whether all transactions within the period are fully categorized.

Line Item With Details object

name
string
Name identifier for the line item.
display_name
string
Display name for the line item.
value
integer
The value of the line item in cents.
line_items
Array of Line Item With Details objects
Child Line Item With Details objects, if any.
is_contra
boolean
Indicates if the line item is a contra account.
entries
Array of Ledger Line Item With Source objects
Ledger entries associated with the line item.

Ledger Line Item With Source

id
string
Unique identifier for the line item.
entry_id
string
Identifier of the ledger entry to which this line item belongs.
account
Single Api Chart Account object
The account affected by this line item.
amount
integer
The monetary amount of the line item in cents.
direction
enum
Direction of the transaction, either ‘IN’ for inflows or ‘OUT’ for outflows.
date
ISO8601 timestamp
Date when the line item was recorded.
source
Ledger Entry Source object
The Ledger Entry Source, detailed by the specific subtype which includes context-specific fields.
{
    "data": {
        "type": "Profit_And_Loss_Details",
        "cash_transactions": [
            {
                "transaction": {
                    "id": "0e603dc0-e140-4d7a-8f16-99d1aa5a8ad2",
                    "business_id": "f9baa8fd-9413-4bcf-810b-6d32604de649",
                    "source": "UNIT",
                    "source_transaction_id": "12345-FakeCorp-1234-expense-199",
                    "source_account_id": "1234",
                    "imported_at": "2024-05-23T03:51:15.836137Z",
                    "date": "2024-03-01T20:00:00Z",
                    "direction": "DEBIT",
                    "amount": 250000,
                    "counterparty_name": "WeWork",
                    "description": null,
                    "account_name": "Layer Demo Banking",
                    "categorization_status": "CATEGORIZED"
                },
                "ledger_entries": [
                    {
                        "id": "08bd0b04-89fe-406e-b5f7-6b0fb65cc799",
                        "business_id": "f9baa8fd-9413-4bcf-810b-6d32604de649",
                        "ledger_id": "0f4bb90e-1c43-4994-81e8-aac4dcd6e380",
                        "agent": "LAYER_AUTO",
                        "entry_type": "EXPENSE",
                        "date": "2024-05-23T03:52:54.880652Z",
                        "entry_at": "2024-03-01T20:00:00Z",
                        "reversal_of_id": null,
                        "reversal_id": null,
                        "line_items": [
                            {
                                "id": "079444d8-cf57-49ac-955e-6edc97d746d5",
                                "entry_id": "08bd0b04-89fe-406e-b5f7-6b0fb65cc799",
                                "account": {
                                    "id": "50edc310-66ab-4380-b1de-0d52c24821b2",
                                    "name": "Rent",
                                    "stable_name": "RENT_EXPENSE",
                                    "normality": "DEBIT",
                                    "account_type": {
                                        "value": "EXPENSE",
                                        "display_name": "Expenses"
                                    },
                                    "account_subtype": {
                                        "value": "OPERATING_EXPENSES",
                                        "display_name": "Operating Expenses"
                                    }
                                },
                                "amount": 250000,
                                "direction": "DEBIT",
                                "entry_at": "2024-03-01T20:00:00Z",
                                "createdAt": "2024-05-23T03:52:54.880652Z"
                            },
                            {
                                "id": "8ac6683e-db36-4dd3-a35c-a7adb3e62066",
                                "entry_id": "08bd0b04-89fe-406e-b5f7-6b0fb65cc799",
                                "account": {
                                    "id": "5c114ae2-0e6f-4798-8e9a-f7e1c892e2fa",
                                    "name": "Layer Demo Banking",
                                    "stable_name": null,
                                    "normality": "DEBIT",
                                    "account_type": {
                                        "value": "ASSET",
                                        "display_name": "Assets"
                                    },
                                    "account_subtype": {
                                        "value": "BANK_ACCOUNTS",
                                        "display_name": "Bank Accounts"
                                    }
                                },
                                "amount": 250000,
                                "direction": "CREDIT",
                                "entry_at": "2024-03-01T20:00:00Z",
                                "createdAt": "2024-05-23T03:52:54.880652Z"
                            }
                        ]
                    }
                ],
                "combined_result": [
                    {
                        "account": {
                            "account_id": {
                                "id": "50edc310-66ab-4380-b1de-0d52c24821b2"
                            },
                            "name": "Rent",
                            "stable_name": {
                                "stable_name": "RENT_EXPENSE"
                            },
                            "account_normality": "DEBIT",
                            "account_type": "EXPENSE",
                            "account_subtype": "OPERATING_EXPENSES"
                        },
                        "amount": 250000,
                        "direction": "DEBIT"
                    },
                    {
                        "account": {
                            "account_id": {
                                "id": "5c114ae2-0e6f-4798-8e9a-f7e1c892e2fa"
                            },
                            "name": "Layer Demo Banking",
                            "stable_name": null,
                            "account_normality": "DEBIT",
                            "account_type": "ASSET",
                            "account_subtype": "BANK_ACCOUNTS"
                        },
                        "amount": 250000,
                        "direction": "CREDIT"
                    }
                ]
            },
            // more transactions omitted for brevity
        ],
        "profit_and_loss_details": {
            "business_id": "f9baa8fd-9413-4bcf-810b-6d32604de649",
            "start_date": "2024-03-01T05:00:00Z",
            "end_date": "2024-04-01T04:00:00Z",
            "income": {
                "name": "Revenue",
                "display_name": "Revenue",
                "value": 2730000,
                "line_items": [
                    {
                        "name": "SERVICES_REVENUE",
                        "display_name": "Service Revenue",
                        "value": 2730000,
                        "line_items": [],
                        "is_contra": false,
                        "entries": [
                            {
                                "id": "allocation-f61a2686-2085-4fe1-96a3-2103c93f9074-f61a2686-2085-4fe1-96a3-2103c93f9074-0",
                                "entry_id": "allocation-f61a2686-2085-4fe1-96a3-2103c93f9074-f61a2686-2085-4fe1-96a3-2103c93f9074",
                                "account": {
                                    "id": "59d427f8-4681-4a8c-926e-3c3963b24e8f",
                                    "name": "Service Revenue",
                                    "stable_name": "SERVICES_REVENUE",
                                    "normality": "CREDIT",
                                    "account_type": {
                                        "value": "REVENUE",
                                        "display_name": "Revenue"
                                    },
                                    "account_subtype": {
                                        "value": "SALES",
                                        "display_name": "Sales"
                                    }
                                },
                                "amount": 420000,
                                "direction": "CREDIT",
                                "date": "2024-03-01T20:00:00Z",
                                "source": {
                                    "type": "Invoice_Ledger_Entry_Source",
                                    "invoice_id": "679b689f-0a29-47f1-84cf-c4cef492ef5b",
                                    "external_id": null,
                                    "invoice_number": null,
                                    "recipient_name": "FakeCorp 94720",
                                    "date": "2024-03-01T20:00:00Z",
                                    "amount": 420000,
                                    "entity_name": "Invoice",
                                    "display_description": "Invoice (March 1)"
                                }
                            },
                        ]
                    }
                ],
                "is_contra": false,
                "entries": []
            },
            "cost_of_goods_sold": {
                "name": "Cost of Goods Sold",
                "display_name": "Cost of Goods Sold",
                "value": 428940,
                "line_items": [],
                "is_contra": false,
                "entries": []
            },
            "gross_profit": 2301060,
            "expenses": {
                "name": "Expenses",
                "display_name": "Expenses",
                "value": 560695,
                "line_items": [],
                "is_contra": false,
                "entries": []
            },
            "profit_before_taxes": 1740365,
            "taxes": {
                "name": "Taxes",
                "display_name": "Taxes",
                "value": 0,
                "line_items": [],
                "is_contra": false,
                "entries": []
            },
            "net_profit": 1740365,
            "fully_categorized": true
        },
        "balances": [
            {
                "account": {
                    "account_id": {
                        "id": "50edc310-66ab-4380-b1de-0d52c24821b2"
                    },
                    "name": "Rent",
                    "stable_name": {
                        "stable_name": "RENT_EXPENSE"
                    },
                    "account_normality": "DEBIT",
                    "account_type": "EXPENSE",
                    "account_subtype": "OPERATING_EXPENSES"
                },
                "amount": 250000,
                "direction": "DEBIT"
            },
            {
                "account": {
                    "account_id": {
                        "id": "5c114ae2-0e6f-4798-8e9a-f7e1c892e2fa"
                    },
                    "name": "Layer Demo Banking",
                    "stable_name": null,
                    "account_normality": "DEBIT",
                    "account_type": "ASSET",
                    "account_subtype": "BANK_ACCOUNTS"
                },
                "amount": 1712350,
                "direction": "DEBIT"
            },
        ]
    }
}