> ## 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.

# Financial Reports

> Financial reporting tools available through Layer's MCP server.

Layer's MCP server can retrieve financial reports and accounting structures to help agents explain business performance.

## Available Tools

* `get_profit_and_loss_summaries` returns month-range P\&L summaries for trends, charts, and performance comparisons.
* `get_balance_sheet` returns assets, liabilities, and equity at a specific effective date.
* `get_chart_of_accounts` returns the nested accounting structure for the configured business, useful for both reporting context and transaction categorization.

## API-backed Reports

The MCP server calls Layer's API internally using the active business context from the MCP session. The report tools map to the same report resources documented in the API reference:

* Profit and loss summaries use [Fetch P\&L Summaries](/api-reference/v1/fetch-p\&l-summaries).
* Balance sheet reports use [Fetch Balance Sheet](/api-reference/v1/fetch-balance-sheet).
* Chart of accounts data uses [Get Chart of Accounts](/api-reference/v1/get-chart-of-accounts).

Report tools support accounting context such as cash or accrual basis where available. Monetary values are returned in cents and should be converted before being displayed to end users.