> ## 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 P&L line items > Returns detailed line item information for a specific P&L account or category over a specified time period. ## OpenAPI ````yaml get /v1/businesses/{businessId}/reports/profit-and-loss/lines openapi: 3.0.1 info: title: API version: latest servers: [] security: - BearerAuth: [] tags: [] externalDocs: url: / paths: /v1/businesses/{businessId}/reports/profit-and-loss/lines: get: tags: [] summary: Fetch P&L line items description: >- Returns detailed line item information for a specific P&L account or category over a specified time period. operationId: business.reports.profit-and-loss.lines.get parameters: - name: businessId in: path description: The UUID of the business to fetch the P&L line items for. required: true schema: type: string - name: Content-Type in: header description: Content-Type must be set to application/json. schema: type: string - name: start_date in: query description: Start date for the line item report (ISO 8601 format). required: true schema: type: string format: date-time - name: end_date in: query description: End date for the line item report (ISO 8601 format). required: true schema: type: string format: date-time - name: line_item_name in: query description: Name of the specific line item to fetch details for. required: true schema: type: string - name: reporting_basis in: query description: Accounting basis for the report. schema: type: string enum: - ACCRUAL - CASH - name: structure in: query description: P&L structure template to use. schema: type: string responses: '200': description: P&L line item detail report. headers: {} content: application/json: schema: $ref: '#/components/schemas/ApiPnlLineItemDetailReport' '400': description: >- Invalid parameters or P&L not yet reconciled for the requested period. 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 This indicates the business id is invalid or the business has been archived.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: ApiPnlLineItemDetailReport: type: object description: >- Detailed report for a specific P&L line item showing all ledger entries that contribute to it. required: - business_id - start_date - end_date - pnl_structure_line_item_name - pnl_structure_line_item_display_name - reporting_basis - lines properties: business_id: type: string format: uuid description: UUID of the business for this report. example: 550e8400-e29b-41d4-a716-446655440000 start_date: type: string format: date-time description: Start date of the report period (ISO 8601 timestamp). example: '2024-01-01T00:00:00Z' end_date: type: string format: date-time description: End date of the report period (ISO 8601 timestamp). example: '2024-12-31T23:59:59.999Z' pnl_structure_line_item_name: type: string description: Internal name of the P&L structure line item. example: operating_expenses pnl_structure_line_item_display_name: type: string description: Display-friendly name of the P&L structure line item. example: Operating Expenses reporting_basis: $ref: '#/components/schemas/ReportingBasis' pnl_structure: $ref: '#/components/schemas/PnlTemplates' nullable: true description: Optional P&L template structure used for this report. tag_filter: $ref: '#/components/schemas/TagFilter' nullable: true description: Optional tag filter applied to this report. lines: type: array description: List of ledger line items that contribute to this P&L line item. items: $ref: '#/components/schemas/ApiLedgerLineItemWithSource' 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 ReportingBasis: type: string enum: - ACCRUAL - CASH PnlTemplates: type: string enum: - DEFAULT - TRUCKING - MEDSPA - MEDSPA_NO_LICENSING - CITRUS - CITRUS_NO_LICENSING - FLORIST TagFilter: type: object properties: key: type: string value: type: array items: type: string ApiLedgerLineItemWithSource: type: object description: A ledger line item with its source information. required: - id - entry_id - account - amount - direction - date properties: id: type: string description: Unique identifier for this line item. example: li_abc123def456 entry_id: type: string description: ID of the parent ledger entry. example: 550e8400-e29b-41d4-a716-446655440000 account: $ref: '#/components/schemas/SingleApiChartAccount' amount: type: integer format: int64 description: Amount in cents (or smallest currency unit). example: 125050 direction: $ref: '#/components/schemas/LedgerEntryDirection' date: type: string format: date-time description: Date of this line item entry. example: '2024-03-15T14:30:00Z' source: oneOf: - $ref: '#/components/schemas/TransactionLedgerEntrySource' - $ref: '#/components/schemas/InvoiceLedgerEntrySource' - $ref: '#/components/schemas/ManualLedgerEntrySource' - $ref: '#/components/schemas/InvoicePaymentLedgerEntrySource' - $ref: '#/components/schemas/InvoiceWriteOffLedgerEntrySource' nullable: true description: >- Source information for this ledger entry (transaction, invoice, manual entry, etc.). discriminator: propertyName: entity_name 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 SingleApiChartAccount: type: object properties: id: $ref: '#/components/schemas/AccountIdentifier' name: type: string description: Name of the account. example: Current Assets account_number: type: string nullable: true description: Account number if configured. example: '4000' stable_name: $ref: '#/components/schemas/AccountStableName' normality: $ref: '#/components/schemas/BankTransactionDirection' account_type: $ref: '#/components/schemas/ApiLedgerAccountType' account_subtype: $ref: '#/components/schemas/ApiLedgerAccountSubtype' description: A single ledger account without nested children. LedgerEntryDirection: type: string enum: - CREDIT - DEBIT description: Direction of the ledger entry (credit or debit). TransactionLedgerEntrySource: type: object properties: transaction_id: type: string format: uuid external_id: type: string account_name: type: string date: type: string format: date-time amount: type: integer format: int64 direction: $ref: '#/components/schemas/BankTransactionDirection' counterparty: type: string nullable: true entity_name: type: string default: Bank Transaction display_description: type: string default: Generated display description based on account name and date InvoiceLedgerEntrySource: type: object properties: invoice_id: type: string format: uuid external_id: type: string nullable: true invoice_number: type: string nullable: true recipient_name: type: string date: type: string format: date-time amount: type: integer format: int64 entity_name: type: string default: Invoice display_description: type: string default: Generated display description based on invoice number and date ManualLedgerEntrySource: type: object properties: manual_entry_id: type: string format: uuid memo: type: string created_by: type: string entity_name: type: string default: Manual Entry display_description: type: string default: Manual Entry InvoicePaymentLedgerEntrySource: type: object properties: external_id: type: string nullable: true invoice_id: type: string format: uuid invoice_number: type: string nullable: true amount: type: integer format: int64 entity_name: type: string default: Invoice Payment display_description: type: string default: Payment on invoice based on invoice number InvoiceWriteOffLedgerEntrySource: type: object description: Source information for an invoice write-off ledger entry. required: - entity_name - display_description - invoice_id - customer_description - date - write_off_amount - invoice_identifiers properties: entity_name: type: string description: Type of entity (discriminator). default: Invoice Write-Off display_description: type: string description: Human-readable description. external_id: type: string nullable: true description: External system identifier. invoice_id: type: string format: uuid description: UUID of the invoice being written off. invoice_number: type: string nullable: true description: Invoice number. recipient_name: type: string nullable: true description: Invoice recipient name. customer_description: type: string description: Customer description. date: type: string format: date-time description: Write-off date. write_off_amount: type: integer format: int64 description: Amount written off in cents. invoice_identifiers: type: object description: Invoice identification information. properties: external_id: type: string nullable: true memo: type: string nullable: true description: Optional memo/note. metadata: type: object nullable: true description: Platform-defined JSON metadata. reference_number: type: string nullable: true description: Reference number for this entry. AccountIdentifier: oneOf: - $ref: '#/components/schemas/AccountId' description: ID of the account. title: Account ID - $ref: '#/components/schemas/AccountStableName' description: Stable name associated with the account. title: Account Stable Name AccountStableName: type: object required: - type - stable_name properties: type: type: string enum: - StableName description: Resource type. Value will be `StableName`. example: StableName stable_name: type: string example: CURRENT_ASSETS description: Stable name of the account. BankTransactionDirection: type: string enum: - CREDIT - DEBIT ApiLedgerAccountType: type: object properties: value: $ref: '#/components/schemas/LedgerAccountType' description: Type of the account. display_name: type: string description: Display name of the account type. example: Asset ApiLedgerAccountSubtype: type: object properties: value: $ref: '#/components/schemas/LedgerAccountSubtype' display_name: type: string description: Display name of the account subtype. example: Current Assets AccountId: type: object required: - type - id properties: type: type: string enum: - AccountId description: Resource type. Value will be `AccountId`. example: AccountId id: type: string format: uuid description: ID of the account. LedgerAccountType: type: string enum: - ASSET - LIABILITY - EQUITY - REVENUE - COGS - EXPENSE LedgerAccountSubtype: type: string enum: - BANK_ACCOUNTS - ACCOUNTS_RECEIVABLE - INVENTORY - PAYMENT_PROCESSOR_CLEARING_ACCOUNT - FIXED_ASSET - ACCUMULATED_DEPRECIATION - CASH - UNDEPOSITED_FUNDS - CURRENT_ASSET - NON_CURRENT_ASSET - PREPAID_EXPENSES - DEVELOPMENT_COSTS - LOANS_RECEIVABLE - INTANGIBLE_ASSET - ACCOUNTS_PAYABLE - CREDIT_CARD - TAXES_PAYABLE - INCOME_TAXES_PAYABLE - SALES_TAXES_PAYABLE - OTHER_TAXES_PAYABLE - PAYROLL_TAXES_PAYABLE - UNEARNED_REVENUE - PAYROLL_LIABILITY - PAYROLL_CLEARING - LINE_OF_CREDIT - TIPS - REFUND_LIABILITIES - UNDEPOSITED_OUTFLOWS - OUTGOING_PAYMENT_CLEARING_ACCOUNT - OTHER_CURRENT_LIABILITY - LOANS_PAYABLE - NOTES_PAYABLE - SHAREHOLDER_LOAN - NON_CURRENT_LIABILITY - CONTRIBUTIONS - DISTRIBUTIONS - COMMON_STOCK - PREFERRED_STOCK - ADDITIONAL_PAID_IN_CAPITAL - RETAINED_EARNINGS - ACCUMULATED_ADJUSTMENTS - OPENING_BALANCE_EQUITY - OTHER_EQUITY - SALES - UNCATEGORIZED_REVENUE - RETURNS_ALLOWANCES - DIVIDEND_INCOME - INTEREST_INCOME - OTHER_INCOME - COGS - OPERATING_EXPENSES - PAYROLL - TAXES_LICENSES - UNCATEGORIZED_EXPENSE - CHARITABLE_CONTRIBUTIONS - LOAN_EXPENSES - FINANCE_COSTS - INTEREST_EXPENSES - DEPRECIATION - AMORTIZATION - BAD_DEBT - OTHER_EXPENSES securitySchemes: BearerAuth: type: http scheme: bearer bearerFormat: JWT ````