> ## 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.

# Fetch balance sheet

> Returns a balance sheet report showing assets, liabilities, and equity at a specific point in time.



## OpenAPI

````yaml get /v1/businesses/{businessId}/reports/balance-sheet
openapi: 3.0.1
info:
  title: API
  version: latest
servers: []
security:
  - BearerAuth: []
tags: []
externalDocs:
  url: /
paths:
  /v1/businesses/{businessId}/reports/balance-sheet:
    get:
      tags: []
      summary: Fetch balance sheet
      description: >-
        Returns a balance sheet report showing assets, liabilities, and equity
        at a specific point in time.
      operationId: business.reports.balance-sheet.get
      parameters:
        - name: businessId
          in: path
          description: The UUID of the business to fetch the balance sheet for.
          required: true
          schema:
            type: string
        - name: Content-Type
          in: header
          description: Content-Type must be set to application/json.
          schema:
            type: string
        - name: effective_date
          in: query
          description: Effective date for the balance sheet (ISO 8601 format).
          required: true
          schema:
            type: string
            format: date-time
        - name: reporting_basis
          in: query
          description: Accounting basis for the report.
          schema:
            type: string
            enum:
              - ACCRUAL
              - CASH
        - name: tag_filter
          in: query
          description: Filter results by tags.
          schema:
            type: string
      responses:
        '200':
          description: Balance sheet report data.
          headers: {}
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/ApiBalanceSheet'
        '400':
          description: Balance sheet not yet reconciled for the requested date.
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/ApiError'
        '404':
          description: >-
            Business id is not found. This indicates the business id is invalid
            or the business has been archived.
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/ApiError'
      deprecated: false
components:
  schemas:
    ApiBalanceSheet:
      type: object
      properties:
        effective_date:
          type: string
          format: date-time
          description: Effective date of the balance sheet.
        reporting_basis:
          type: string
          enum:
            - ACCRUAL
            - CASH
          description: Accounting basis used for the report.
        assets:
          type: array
          items:
            $ref: '#/components/schemas/ApiBalanceSheetSection'
          description: Asset accounts.
        liabilities:
          type: array
          items:
            $ref: '#/components/schemas/ApiBalanceSheetSection'
          description: Liability accounts.
        equity:
          type: array
          items:
            $ref: '#/components/schemas/ApiBalanceSheetSection'
          description: Equity accounts.
        total_assets:
          type: integer
          description: Total assets in cents.
        total_liabilities:
          type: integer
          description: Total liabilities in cents.
        total_equity:
          type: integer
          description: Total equity in cents.
    ApiError:
      type: object
      description: An error object returned in API error responses.
      properties:
        type:
          $ref: '#/components/schemas/ApiErrorType'
          description: >-
            A fixed category for the error, helpful for categorizing and
            processing errors.
        description:
          type: string
          description: A human-readable error description.
        error_enum:
          $ref: '#/components/schemas/ApiEnumErrorType'
          description: >-
            A stable, machine-readable identifier for programmatically handling
            specific error conditions. Only present for 4xx client errors—not
            included for 5xx server errors. Use this instead of parsing the
            description field, as enum values remain stable across API versions.
          nullable: true
        meta:
          type: object
          description: Optional additional information about the error.
          nullable: true
      required:
        - type
        - description
    ApiBalanceSheetSection:
      type: object
      properties:
        account_name:
          type: string
          description: Name of the account.
        balance:
          type: integer
          description: Account balance in cents.
        account_type:
          type: string
          description: Type of account.
    ApiErrorType:
      type: string
      enum:
        - ResourceArchived
        - AuthFailure
        - Plaid
        - Stripe
        - InvalidState
        - ResourceNotFound
        - InvalidParameters
        - JsonSerialization
        - Unknown
        - BadRequest
        - PaginationCursor
        - Conflict
        - LedgerOperationFailed
    ApiEnumErrorType:
      type: string
      description: >-
        Stable enum values for programmatic error handling. Only present in 4xx
        error responses.
      enum:
        - AccessCodeInvalid
        - BalanceSheetDoesNotBalance
        - BalanceSheetMissingAccount
        - BankStatementParserError
        - BillStateError
        - BulkCategorizeFailure
        - BulkMatchFailure
        - BusinessTaskAlreadyCompleted
        - BusinessTaskDeleted
        - CalendlyOAuthError
        - CallBookingError
        - CantUpdateTransactionInCustomerPayout
        - CantUpdateTransactionInVendorPayout
        - CheckPayrollConfigNotFound
        - CheckPayrollServiceNotFound
        - ClerkUserAlreadyExists
        - ConflictingQueryParams
        - CustomAccountAlreadyExists
        - CustomTransactionCsvParsingError
        - CustomTransactionUploadFailure
        - CustomerPayoutInputFormatError
        - DoesNotMatchExistingEntity
        - EmptyBatchRequest
        - ExpenseParserError
        - ExternalAccountBalanceReconciliationError
        - ExternalIdConflict
        - InvalidCategory
        - InvalidEffectiveDate
        - InvalidLedgerOperation
        - InvalidMonthlyAverageRange
        - InvalidMultiPartRequest
        - InvalidPaginationCursor
        - InvalidPayload
        - InvoiceDeleted
        - InvoiceNotFound
        - InvoiceReferenceMismatch
        - InvoiceStateError
        - ManualRateLimit
        - MultipleTagKeyFiltersUnsupported
        - NoCognitoUserFound
        - NoOpeningBalanceFound
        - NotYetReconciled
        - OnePasswordApiError
        - OnePasswordItemNotFound
        - OnePasswordVaultNotFound
        - OpenAICategorizationError
        - PaymentLinkInvalid
        - PayrollStateError
        - PeriodIsClosed
        - PeriodNotClosed
        - PhoneNumberAlreadyRegistered
        - PlaidApiError
        - PlaidConnectionBroken
        - PlaidCreateLinkTokenError
        - PlaidCredentialsNotConfigured
        - PlaidExchangePublicTokenError
        - PlaidGetInstitutionByIdError
        - PlaidGetItemError
        - PlaidInvalidEnvironment
        - PlaidItemAlreadyExists
        - PlaidItemNotFound
        - PlaidProcessorApiError
        - PlaidUnlinkItemError
        - QueryParamFormat
        - QueryParamMissing
        - QuickbooksBrokenConnection
        - QuickbooksConnectionAlreadyExists
        - QuickbooksConnectionAlreadySyncing
        - QuickbooksConnectionMissing
        - QuickbooksConnectionNotActivated
        - QuickbooksInvalidRequest
        - QuickbooksInvalidState
        - QuickbooksNoMatchingAccount
        - QuickbooksNonPostingAccountType
        - QuickbooksNotConfigured
        - QuickbooksOAuthCallbackInvalid
        - QuickbooksOAuthError
        - QuickbooksTokenExpired
        - ResourceArchived
        - ScheduleCNotConfigured
        - SmsNotEnabled
        - SpecifiedBadRequest
        - SpecifiedIdNotFound
        - SplitTransactionError
        - StepEvaluationBadRequest
        - StripeConnectAccountIdNotFound
        - StripeCredentialsNotConfigured
        - StripeGetBalanceForConnectAccountFailure
        - StripeRedirectOrRefreshUrlNotConfigured
        - TagFilterNotFound
        - UnexpectedQueryParam
        - UnitAccountsInUse
        - WrongAnswerType
  securitySchemes:
    BearerAuth:
      type: http
      scheme: bearer
      bearerFormat: JWT

````