> ## 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

> Cash flow statements are financial statements that show the inflow and outflow of cash and cash equivalents from a company's operations, investments, and financing activities over a specific period of time.

## 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                        |
| cash\_at\_beginning\_of\_period | float                                                                             | Total amount at the beginning of the period                       |
| cash\_at\_end\_of\_period       | float                                                                             | Total amount at the end of the period                             |
| operating\_activities           | [Line Item](/api-reference/v3/accounting/cash-flow-statements/overview#line-item) | Line Items for operating activities of cash flow statement report |
| investing\_activities           | [Line Item](/api-reference/v3/accounting/cash-flow-statements/overview#line-item) | Line Items for investing activities of cash flow statement report |
| financing\_activities           | [Line Item](/api-reference/v3/accounting/cash-flow-statements/overview#line-item) | Line Items for financing activities of cash flow statement 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 Cash Flow Statement Object">
  ```json The Cash Flow Statement Response Object theme={null}
  {
    "platform_id": "1234567890123456789"
    "period_start":"2020-11-30T00:00:00.000Z",
    "period_end": "2020-12-31T00:00:00.000Z",
    "operating_activities": [
      {
        "name": "Sales Revenue",
        "value": 75000.0,
        "line_items": [
          {
            "account_id": "REV-1001",
            "value": 75000.0,
            "name": "Sales"
          }
        ]
      },
      {
        "name": "Service Income",
        "value": 18000.0,
        "line_items": [
          {
            "account_id": "REV-1002",
            "value": 18000.0,
            "name": "Service Income"
          }
        ]
      }
    ],
    "investing_activities": [
      {
        "name": "Purchase of Equipment",
        "value": -15000.0,
        "line_items": [
          {
            "account_id": "INV-2001",
            "value": -15000.0,
            "name": "Equipment"
          }
        ]
      }
    ],
    "financing_activities": [
      {
        "name": "Loan Proceeds",
        "value": 20000.0,
        "line_items": [
          {
            "account_id": "FIN-3001",
            "value": 20000.0,
            "name": "Loan"
          }
        ]
      }
    ],
    "cash_at_beginning_of_period": 50000.0,
    "cash_at_end_of_period": 73000.0,
    "updated_at": "2021-01-01T00:00:00.000Z",
  }

  ```
</ResponseExample>