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

# Overview

> A financial report that shows a business's assets, liabilities, and equity at a specific point in time. In an accounting platform, a balance sheet is typically generated automatically based on the financial transactions that have been recorded in the system.

## Properties Supported

| Property      | Type                                                                              | Description                                        |
| ------------- | --------------------------------------------------------------------------------- | -------------------------------------------------- |
| platform\_id  | string                                                                            | The Platform's ID for this item                    |
| period\_start | date                                                                              | Start date of the cash flow statement report       |
| period\_end   | date                                                                              | End date of the cash flow statement report         |
| net\_assets   | float                                                                             | Net assets of the balance sheet report             |
| assets        | [Line Item](/api-reference/v3/accounting/cash-flow-statements/overview#line-item) | Line Items for assets of balance sheet report      |
| liabilities   | [Line Item](/api-reference/v3/accounting/cash-flow-statements/overview#line-item) | Line Items for liabilities of balance sheet report |
| equity        | [Line Item](/api-reference/v3/accounting/cash-flow-statements/overview#line-item) | Line Items for equities of balance sheet report    |

### Line Item

Each line item is an object with the following attributes:

| Property    | Type   | Description                                                         |
| ----------- | ------ | ------------------------------------------------------------------- |
| name        | string | Name of the line item                                               |
| value       | float  | Value of the line item                                              |
| line\_items | array  | Line items of the line item, only if further breakdown is available |
| account\_id | string | The Platform's ID for this item, only if this is the root line item |

<ResponseExample name="The Balance Sheet Response Object">
  ```json The Balance Sheet Response Object theme={null}
  {
    "platform_id": "2023-11-01_2023-11-30",
    "assets": [
      {
        "name": "Assets",
        "value": 2079851207.32,
        "line_items": [
          {
            "name": "Current Assets",
            "value": 2079851270.32,
            "line_items": []
          }
        ]
      }
    ],
    "liabilities": [
      {
        "name": "Liabilities",
        "value": 2078823618.82,
        "line_items": [
          {
            "name": "Current Liabilities",
            "value": 2078823450.67,
            "line_items": []
          }
        ]
      }
    ],
    "equity": [
      {
        "name": "Equities",
        "value": 1027588.5,
        "line_items": [
          {
            "name": "13 EquityACC",
            "value": 1,
            "account_id": "3770712000001313061"
          }
        ]
      }
    ],
    "period_start": "2023-11-01T00:00:00.000Z",
    "period_end": "2023-11-30T00:00:00.000Z",
    "net_assets": 1027588.5,
    "updated_at": "2020-11-30T00:00:00.000Z"
  }
  ```
</ResponseExample>